diff --git a/app/services/guidance_service.rb b/app/services/guidance_service.rb
new file mode 100644
index 0000000..da115f0
--- /dev/null
+++ b/app/services/guidance_service.rb
@@ -0,0 +1,139 @@
+class GuidanceService
+  attr_accessor :plan
+  attr_accessor :guidance_groups
+
+  def initialize(plan)
+    @plan = plan
+    @guidance_groups = plan.guidance_groups.where(published: true)
+  end
+  # Returns an Array of orgs according to the guidance related to plan
+  # Note the Array is sorted in the following order:
+  # First funder org (if the template from the plan is a customization of another)
+  # Second template owner's org
+  # The orgs from every guidance group selected for this plan
+  def orgs
+    if !defined?(@orgs)
+      @orgs = []
+      org_found = lambda{ |orgs, org| return orgs.find{ |lookup_org| lookup_org.id == org.id }.present? }
+      orgs_from_annotations.each{ |org| @orgs << org unless org_found.call(@orgs, org) }
+      orgs_from_guidance_groups.each{ |org| @orgs << org unless org_found.call(@orgs, org) }
+    end
+    return @orgs
+  end
+  def any?(org:nil, question:nil)
+    if org.nil? && question.nil?
+      return hashified_annotations? || hashified_guidance_groups?
+    end
+    return guidance_annotations?(org: org, question: question) ||
+    guidance_groups_by_theme?(org: org, question: question)
+  end
+  # Returns true if exists any guidance_group applicable to the org and question passed
+  def guidance_groups_by_theme?(org: nil, question: nil)
+    return false unless question.respond_to?(:themes)
+    return false unless hashified_guidance_groups.has_key?(org)
+    result = guidance_groups_by_theme(org: org, question: question).detect do |gg, theme_hash|
+      if theme_hash.present?
+        theme_hash.detect{ |theme, guidances| guidances.present? }
+      else
+        false
+      end
+    end
+    return result.present?
+  end
+  # Returns true if exists any annotation applicable to the org and question passed
+  def guidance_annotations?(org: nil, question: nil)
+    return false unless question.respond_to?(:id)
+    return false unless hashified_annotations.has_key?(org)
+    return hashified_annotations[org].find{ |annotation| (annotation.question_id == question.id) && (annotation.type == "guidance")}.present?
+  end
+  # Returns a hash of guidance groups for an org and question passed with the following structure:
+  # { guidance_group: { theme: [guidance, ...], ... }, ... }
+  def guidance_groups_by_theme(org: nil, question: nil)
+    raise ArgumentError unless question.respond_to?(:themes)
+    return {} unless hashified_guidance_groups.has_key?(org)
+    return hashified_guidance_groups[org].each_key.reduce({}) do |acc, gg|
+      filtered_gg = hashified_guidance_groups[org][gg].each_key.reduce({}) do |acc, theme|
+        acc[theme] = hashified_guidance_groups[org][gg][theme] if question.themes.include?(theme)
+        acc
+      end
+      acc[gg] = filtered_gg if filtered_gg.present?
+      acc
+    end
+  end
+  # Returns a collection of annotations (type guidance) for an org and question passed
+  def guidance_annotations(org: nil, question: nil)
+    raise ArgumentError unless question.respond_to?(:id)
+    return [] unless hashified_annotations.has_key?(org)
+    return hashified_annotations[org].select{ |annotation| (annotation.question_id == question.id) && (annotation.type == "guidance")}
+  end
+
+  private
+    def orgs_from_guidance_groups
+      if !defined?(@orgs_from_guidance_groups)
+        @orgs_from_guidance_groups = Org.joins(:guidance_groups).where("guidance_groups.id": guidance_groups.map(&:id)).distinct("orgs.id")
+      end
+      return @orgs_from_guidance_groups
+    end
+    def orgs_from_annotations
+      if !defined?(@orgs_from_annotations)
+        @orgs_from_annotations = []
+        @orgs_from_annotations << Template.find_by(family_id: plan.template.customization_of).org if plan.template.customization_of.present?
+        @orgs_from_annotations << plan.template.org
+      end
+      return @orgs_from_annotations
+    end
+    def hashified_guidance_groups
+      @hashified_guidance_groups ||= hashify_guidance_groups
+    end
+    def hashified_guidance_groups?
+      result = hashified_guidance_groups.detect do |org, gg_hash|
+        if gg_hash.present?
+          gg_hash.detect do |gg, theme_hash|
+            if theme_hash.present?
+              theme_hash.detect{ |theme, guidances| guidances.present? }
+            else
+              false
+            end
+          end
+        else
+          false
+        end
+      end
+      return result.present?
+    end
+    def hashified_annotations
+      @hashified_annotations ||= hashify_annotations
+    end
+    def hashified_annotations?
+      return hashified_annotations.detect{ |org, annotations| annotations.present? }.present?
+    end
+    # Hashifies guidance groups for a plan according to the distinct orgs into the following structure:
+    # { org: { guidance_group: { theme: [guidance, ...], ... }, ... }, ... }
+    def hashify_guidance_groups
+      hashified_guidances = hashify_guidances
+      return orgs_from_guidance_groups.reduce({}) do |acc, org|
+        org_guidance_groups = hashified_guidances.each_key.select{ |gg| gg.org_id == org.id }
+        acc[org] = org_guidance_groups.reduce({}){ |acc, gg| acc[gg] = hashified_guidances[gg]; acc }
+        acc
+      end
+    end
+    # Hashifies guidances from a collection of guidance_groups passed into the following structure:
+    # { guidance_group: { theme: [guidance, ...], ... }, ... }
+    def hashify_guidances
+      return guidance_groups.reduce({}) do |acc, gg|
+        themes = Theme.includes(:guidances).joins(:guidances).merge(Guidance.where(guidance_group_id: gg.id, published: true))
+        acc[gg] = themes.reduce({}) do |acc, theme|
+          acc[theme] = theme.guidances
+          acc
+        end
+        acc
+      end
+    end
+    def hashify_annotations
+      return orgs_from_annotations.reduce({}) do |acc, org|
+        annotations = Annotation.where(org_id: org.id, question_id: plan.template.question_ids)
+        acc[org] = annotations.select{ |annotation| annotation.org_id = org.id }
+        acc
+      end
+    end
+end
diff --git a/app/views/guidance_groups/_index_by_theme.html.erb b/app/views/guidance_groups/_index_by_theme.html.erb
new file mode 100644
index 0000000..3c39eff
--- /dev/null
+++ b/app/views/guidance_groups/_index_by_theme.html.erb
@@ -0,0 +1,42 @@
+<%# locals{ guidance_groups_by_theme } %>
+<% parent_id = guidance_groups_by_theme.object_id %>
+<div id="<%= parent_id %>" class="panel-group" role="tablist" aria-multiselectable="true">
+  <div id="guidance-accordion-controls">
+    <div class="accordion-controls" data-parent="<%= parent_id %>">
+      <a href="#" data-toggle-direction="show"><%= _('expand all') %></a>
+        <span>|</span>
+      <a href="#" data-toggle-direction="hide"><%= _('collapse all') %></a>
+    </div>
+  </div>
+  <% guidance_groups_by_theme.each_pair do |guidance_group, theme_hash| %>
+    <% theme_hash.each_pair do |theme, guidances| %>
+      <div class="panel panel-default">
+        <div
+          class="heading-button"
+          role="button"
+          data-toggle="collapse"
+          href="<%= "##{guidances.object_id}" %>"
+          aria-expanded="false"
+          aria-controls="<%= "##{guidances.object_id}" %>">
+          <div class="panel-heading" role="tab" id="<%= "panel-heading-#{guidances.object_id}" %>">
+            <h2 class="panel-title">
+              <%= theme.title %>
+              <i class="fa fa-plus pull-right" aria-hidden="true"></i>
+            </h2>
+          </div>
+        </div>
+        <div
+          id="<%= "#{guidances.object_id}" %>"
+          class="panel-collapse collapse"
+          role="tabpanel"
+          aria-labelledby="<%= "panel-heading-#{guidances.object_id}" %>">
+          <div class="panel-body">
+            <% guidances.each do |guidance| %>
+              <%= raw(guidance.text) %>
+            <% end %>
+          </div>
+        </div>
+      </div>
+    <% end %>
+  <% end %>
+</div>
diff --git a/app/views/org_admin/annotations/_show.html.erb b/app/views/org_admin/annotations/_show.html.erb
index 8d52d14..d5392d9 100644
--- a/app/views/org_admin/annotations/_show.html.erb
+++ b/app/views/org_admin/annotations/_show.html.erb
@@ -1,14 +1,12 @@
 <% if example_answer.present? || guidance.present? %>
   <dl<%= for_plan ? ' class="dl-horizontal"' : '' %>>
     <% if example_answer.present? %>
-      <% label = (for_plan && template.customization_of.present?) ? _('%{org} Example Answer') % { org: example_answer.org.short_name } : _('Example Answer') %>
-      <dt><%= label %></dt>
+      <dt><%= _('%{org} Example Answer') % { org: example_answer.org.short_name } %></dt>
       <dd><%= raw example_answer.text %><dd>
     <% end %>
     <% if guidance.present? %>
-      <% label = (for_plan && template.customization_of.present?) ? _('%{org} Guidance') % { org: guidance.org.short_name } : _('Guidance') %>
-      <dt><%= label %></dt>
+      <dt><%= _('Question Specific Guidance') %></dt>
       <dd><%= raw guidance.text %></dd>
     <% end %>
   </dl>
-<% end %>
\ No newline at end of file
+<% end %>
diff --git a/app/views/org_admin/phases/preview.html.erb b/app/views/org_admin/phases/preview.html.erb
index 051e4b4..19acbfd 100644
--- a/app/views/org_admin/phases/preview.html.erb
+++ b/app/views/org_admin/phases/preview.html.erb
@@ -31,19 +31,20 @@
       <div role="tabpanel" class="tab-pane active">
         <div class="panel panel-default">
           <div class="panel-body">
-            <%= render partial: '/phases/edit_plan_answers', 
+            <%= render partial: '/phases/edit_plan_answers',
                   locals: {
-                    plan: nil, 
-                    phase: phase, 
-                    readonly: true, 
-                    question_guidance: {}, 
-                    edit: false, 
-                    guidance_groups: [], 
-                    base_template_org: template.base_org } %>
+                    plan: nil,
+                    phase: phase,
+                    readonly: true,
+                    question_guidance: {},
+                    edit: false,
+                    guidance_groups: [],
+                    base_template_org: template.base_org,
+                    guidance_service: GuidanceService.new(Plan.new(template: phase.template)) } %>
           </div>
         </div>
       </div>
     </div>
-    
+
   </div>
-</div>
\ No newline at end of file
+</div>