The Most Important part of a Test Plan is Test Strategy
A test strategy is an outline that describes the testing portion of the software development cycle. It is created to inform project managers testers and developers about some key issues of the testing process. This includes the testing objective methods of testing new functions total time and resources required for the project and the testing environment.
In the test strategy is described how the product risks of the stakeholders are mitigated in the test levels which test types are performed in the test levels and which entry and exit criteria apply.
The test strategy is created based on development design documents. The system design document is the main one used and occasionally the conceptual design document can be referred to. The design documents describe the functionalities of the software to be enabled in the upcoming release. For every set of development design a corresponding test strategy should be created to test the new feature sets.