"Preservation is one of the best planning tools that government has," she said.

For many people, the power of attorney can be an invaluable planning tool.

In doing so, they overlook its usefulness as a financial planning tool for small businesses.

The document, submitted to bureau headquarters, is used as a central planning tool each year.

Although this feeling is widespread, some see the transportation authority's study as a useful planning tool.

It began as a message board and evolved into a planning tool.

Educators, too, said the report would serve as a planning tool.

The Web sites www.burgundy-tourism.com, and www.chalon-sur-saone.net were very useful planning tools.

"But by the same token, we can't permit anyone to use bankruptcy as a financial planning tool."

This could be used as a very effective financial planning tool.