Most managers (if not all) dread when the time comes to giving performance evaluations to their employees. This begs the question why? This should not be such a fearful process. After all aren't managers also supposed to be coaches? Isn't this the time for employee growth and development? Shouldn't performance evaluation be the time where managers can be proud of their coaching skills?
The feedback should not come as a surprise to the employee at the performance evaluation time. If the feedback is a surprise, that would certainly make the process difficult and dreadful. Coaching the employees is one of the most rewarding skills for a manager and they should make it work for both themselves as well as the employees.