The complexity of integration efforts, in both technical and organizational terms, means that careful planning is an important element of success. The case materials should, therefore, include tools and support for effective planning. Business case resources could include examples of plans and planning techniques used effectively in other initiatives. It would also be useful to have brief descriptions of planning and strategy-making tools. Financial planning is an integral part of the case development. So some attention in the materials should be given to financial planning tools, such as budget building techniques, scenario building and what-if analysis, capital investment analysis, and returns on investments.