The document discusses factors to consider when developing a mitigation strategy and plan as required by the Disaster Mitigation Act of 2000. It states that mitigation options must change the physical or social aspects of a community. Effective plans identify, evaluate, and prioritize cost-effective mitigation actions. The prioritization process should emphasize maximizing benefits according to a cost-benefit analysis. It also outlines the STAPLEE criteria for evaluating mitigation actions, which considers social, technical, administrative, political, legal, economic, and environmental factors.