The document discusses disaster recovery planning and strategies. It notes that over 50% of organizations develop IT disaster recovery plans, but fewer than one-third actually test those plans. It also discusses how budget constraints are leading organizations to consider alternatives like server virtualization and cloud computing to reduce costs associated with disaster recovery. The document provides an overview of different aspects of developing a disaster recovery plan, including defining recovery time objectives, prioritizing applications, replicating data, and assessing risks. It emphasizes the importance of involving business needs in planning and testing plans to ensure the ability to recover critical business functions.