High level points which should be considered while designing the Test Plan:

1. System Overview
2. Test Environment Setup
3. Testing Approach
4. Process Associated to QA cycle
5. Test Status Reporting
6. Suspension criteria and Resumption requirement – QA Entry and Exit Criteria
7. Risk and Mitigation
8. User Acceptance Criteria
9. Tools and Knowledgebase
10. List of Deliverables
11. Schedules and Milestones
12. Resource Planning
13. Roles and Responsibility

Please feel free to post queries or share your views related to above.

Thanks,
Rohit Singh
www.360logica.com