[Excerpt] In the past coaching was nearly exclusively used for executive-level development, whereas coaching is currently approached as a more widespread intervention for various levels of employees within an organization. This application of coaching has developed over the past decade. The research on such coaching for talent management across the organization as it correlates to employee performance is fairly limited. Despite the limited research, several studies have shown that coaching to develop high potential employees (in addition to more traditional coaching aimed at executives) was successful, and yielded a return on investment. However, there are key factors that help define the best practices and added value of multi-level coaching within an organization.