s use the first paragraph to attack what is ALREADY written in the topic. This is an easy way to start because the information is given to you in the question. 
2nd paragraph, attack the assumptions by discussing what the author failed to establish or think about. This part is easy all you have to do is make up something that makes sense
3rd paragraph, attack the speaker's logic by expressing your own. I usually spend more time on this one because it will really show the GMAC grader that you have the logic to compete and win an argument. Use the first two paragraphs are your basis for the 3rd paragraph.
Conclusion reflects the introduction. You can basically repeat your position and list recommendations here. I doubt GMAC graders will read this thoroughly. 
Important test points are:
Introduction (thesis statement)
1st, 2nd (ATTACK the topic as much as you can)
3rd (discuss your own reasoning and logic, aka foreshadow some recommendations)
Conclusion (reflect thesis statement, concrete recommendations)
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