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Law is a business as well as a profession, and planning should be the first responsibility of business owners. Yet, during the Great Recession, many previously successful business organizations with detailed and elaborate planning processes failed. Some drew the conclusion that planning is not possible in these volatile times, and that the best any organization can do is a form of white water rafting, coping with events as they happen. Regrettably, such an attitude is too prevalent in law firms. Lawyers tend to be individualistic (and thus reluctant to give up personal control or direction to a plan), reactive (believing they must be flexible to accommodate variables that can’t be anticipated) and short-term (focusing on the contract, case or negotiation they have today). These traits undermine a successful planning process.