The document discusses planning for software quality assurance (SQA) and outlines the key elements of a software quality assurance plan (SQAP). It notes that an SQAP provides a roadmap for SQA activities and defines techniques, procedures, and methodologies that will be used to ensure timely delivery of software that meets requirements. The document then describes various sections that should be included in an SQAP, such as goals, tasks, standards, reviews, testing, problem reporting, tools, code control, and training. It also discusses the IEEE standard for SQAPs and provides examples of what types of information should be included in each SQAP section.