The document provides tips for writing an effective conclusion to a piece of writing. It recommends not being abrupt or telegraphing the conclusion. It should transition smoothly from the body and be written with as much care as the introduction. The conclusion is important for having impact and being in a "power position". It can recap the key points differently than stated earlier and emphasize the significance or "so what" of the writing. Finally, it should finish strongly and link back to the introduction.