The lead-to-revenue management (L2RM) strategic plan links the L2RM vision with the processes and tactics through which B2B marketers will realize this vision. This report describes the necessary ingredients to craft a strategic plan and presents a simple framework to answer three fundamental strategic planning questions: "What do we do, for whom do we do it, and how do we excel?" This is an update of a previously published report. Forrester reviews and updates it periodically for continued relevance and accuracy; we revised this edition to factor in new ideas and data.