In the plan phase of the Forrester B2B Distributed Data Unification Process, the project team proposes, prioritizes, and selects from potential unification paths, documenting trade-offs such as cost, scalability, or risk. Key activities include developing aligned data models, updating processes, and defining technology requirements. The team also evaluates business impact and customer value in this phase, blending technology, process, and people changes into a defined rollout plan. In this report, we describe how the plan phase drives collaboration between operations and IT teams to define a realistic future state for data unification, balancing aspirations with real-world business constraints.