John,
I agree with Sara 100% but there is an exception. Sometimes it is
beneficial to set up a Project plan with "planning tasks". Planning
tasks describe future effort that isn't fully detailed (e.g. effort 6
months and beyond). For example, a planning task might be a summary line
with several subtasks with estimated durations but no resources. However
in order to get some idea of the total cost involved, resources are
temporarily assigned to the summary line. When the full detail becomes
more fully developed, resources are added to the subtasks AND the
temporary resources are removed from the summary line.
John