Instead, commit to a single, consistent planning system for 100% of your calls, tasks, and meetings, both personal and professional.

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Whatever your religious views or spiritual nature, your estate planning should be consistent with your beliefs and preferences.

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In order to respond to these challenges in a consistent and sustainable manner, education systems need careful planning, programming and budgeting, as well mid-term reviews with the aim to keeping on track and achieving the set educational development goals.

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This creates very specific planning needs, as it is important to balance generating a consistent income that must last, in some cases, for up to 30 years with the risk of exhausting funds prematurely due to overspending or of loss due to poor investment choices and market performance.

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"What a lot of folks don't appreciate, and this is consistent across income levels, is there are a lot of reasons to do planning that are wholly unrelated to estate taxes, " says Dana Fitzsimons, an estate lawyer with McGuire Woods in Richmond, Va.

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The Capital Planning and Investment Control processes must be documented, and provided to OMB consistent with the budget process.

WHITEHOUSE: CIRCULAR NO. A-130 Revised