Test planning is an essential practice for any organization that wishes to develop a test process that is repeatable and manageable. Pursuing the maturity goals embedded in the TMM structure is not a necessary precondition for initiating a test-planning process. However, a test process improvement effort does provide a good framework for adopting this essential practice. Test planning should begin early in the software life cycle, although for many organizations whose test processes are immature this practice is not yet in place. Models such as the V-model, or the Extended/Modified V-model , help to support test planning activities that begin in the requirements phase, and continue on into successive software development phases [2,3]. In order to meet a set of goals, a plan describes what specific tasks must be accomplished, who is responsible for each task, what tools, procedures, and techniques must be used, how much time and effort is needed, and what resources are essential. A plan also contains milestones.