OK, so two that I'm aware of...

But my momma once said that it only takes two determined people to botch everyone else's best-laid plans. Of course, she was saying this to my little brother and me while whupping our asses for spilling paint all over the garage.

But there are two companies (one in retail, one in financial services) that are sufficiently worried about a downturn in the market (the word they used was "recession") that the CEOs have asked their CIOs to prepare a "plan B" budget for next year that takes this into account. On what are they basing their concerns? One CEO said that things have been going so well for the past three to four years, that we're just bound to have a downturn. Roll the bones, baby...

Alternate or contingent budgets are nothing new, but these two companies at least are putting together real plans to prep for the worst at a time when most indicators show nothing but good days ahead for the near term.