The next step to planning your New Years Eve party is deciding on if you will have a theme. Some people enjoy having theme or masquerade parties. It adds a festive quality to the special event of ringing in a brand new year. Besides the idea of a theme party, you will also need to determine if you will be serving alcohol. If there is alcohol served, then you want to either arrange for guests to stay the night or arrange for taxi service. The most important factor is never allowing a person to drive when they have consumed an alcoholic beverage. This should be a time for festivities, not tragedies.