If you played through Grand Theft Auto V's singeplayer story, you'll have experience multiple Heists. These are finally available as mulitplayer missions today in GTA Online, and while the concept is the same, obviously the process of playing with others is a bit different.
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If you didn't play those missions or are just jumping in now, Heists are multi-stage robberies or smash and grabs with planning and execution stages. In singelplayer you can choose between different plans of insertion and execution, including going in "loud", being stealthy, or using one means of escape over another.
In GTA Online, you can now take on five new Heists with up to four other players (the first introductory Heist is two player). To host a Heist, your character must be at least Rank 12 and own a high-end apartment. If you don't meet thoese requirements, you can still join a Heist if you receieve an invite.
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To join a Heist as a crew member without an invite, go to the Quick Job menu on the phone. Select "Play Heist" to quickly jump in. When you're ready to go, Lester will call you for your first Setup Mission. Just do as you're told in-game, and expect a delay of Lester's calls between parts of the Heist.
It's also worth noting that the host is responsible for fronting the costs to acquire equipment and any additional NPCs needed for the Heist, which is reflected in the percentage of earnings. You can always replay a Heist by calling Lester using your in-game phone and selecting the "Request a Heist" option when he answers. Below are two brief samples of two of the Heists.
