A survey of entrepreneurs who started companies last year shows that while virtually all did substantial preparatory research and planning, only half used that work to produce a formal business plan.

一项对去年创办公司的企业家的调查显示，尽管几乎所有人都做了大量的准备研究和计划，但只有一半人利用这些工作制定了正式的商业计划。

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For a plain-English explanation of how GRATs and other estate planning opportunities work, see Estate Planning Smarts: A Practical, User-Friendly Action-Oriented Guide, the bestselling book by Deborah L. Jacobs .

FORBES: A GRAT Opportunity: Taking Advantage Of Low July 2011 AFRs

It said it would now work with council planning chiefs - Kilmarnock-based Thomson Architects have been appointed to create the blueprint - and consult with the local community in order to progress the planning applications.

BBC: Loudoun Castle

Various parts of the government have done a great deal of work on aspects of post-war planning for months now.

CENTERFORSECURITYPOLICY: Post-War Planning