Mitigation Planning How-To Guide # 3 (FEMA 386-3) is about developing the mitigation strategy and documenting the planning process. This Guide builds on How-To Guide # 1 (FEMA 386-1) and How-To Guide # 2 (FEMA 386-2). This Guide provides planners the tools necessary to develop mitigation goals and objectives, identify and prioritize mitigation actions, formulate an implementation strategy, and assemble the planning document.