One thing is for sure in this world -- death and taxes ... and the steadiness of theme parks from the Walt Disney Co (NYSE:DIS). The branded entertainment company that opened Disneyland in 1955 may be changing its tune a bit, as rumor has it that there is a top-secret development unit looking to expand into a new theme park model that goes quite a bit beyond getting paying customers to visit Florida or California, where its two main theme parks are located.

What is the plan? It seems natural that Disney wants to make its theme parks a little more accessible to millions of more customers who don't have the capability to get halfway across the nation to visit either of its main theme parks. But, instead of actually building new parks and so forth, the company may be planning more niche resorts and attractions around the world, instead of the super-huge theme parks like Orlando's DisneyWorld.

But before that happens, Disney is getting into the "travel concierge" business of sorts by offering what it calls "Adventures by Disney." Travelers and vacationers can pay for guided Disney tours to popular destinations around the world, including Italy and Ireland. Add more Disney cruise ships to its stable and Disney looks to be expanding in the largest way. Will it pay off for investors though?