The best don't talk of it - they do it. The form of help varies but one facet of it is that the coach avoids actually perform the task for the client. An unhealthy dependency relationship is easily created. A hard, managerial focus will emphasise tasks, problem-solving, improvement in performance and results. The coach and client need to understand the process and be skilful.
Competence is needed.
Participants ideally need to be able to review their own processes of interaction and learning. Oh, no not that again. Many processes are involved in learning - coaching is one activity. We may define key objectives, projects, action planning and discuss performance assessment processes. However the ideal interpersonal conditions for a sound coaching relationship may be jeopardised where appraisal decisions are also on the table and job rewards are dependent on the outcomes of such evaluation.