The Work Breakdown Structure (WBS) is a hallmark of Dominant Project Management. One can hardly pick up a book on either Project Management or Project Time Management without being overwhelmed by this term and all of the praise heaped upon it. So popular is WBS that most leading Project Management authorities actually mandate its implementation in Project Schedule development. This White Paper seeks to dampen such unbridled enthusiasm with a splash of sober reality; about the downside risk of WBS Implementation.