Plan B Toys Ltd. is a Groveport, Ohio–based toy company, founded in 1999 by Jay Borman, Chris Borman, and Tony Simione, former employees of ReSaurus Company, who founded it with the intention of freely creating new ideas and properties without corporate boundaries.
During that time, Plan-B has developed product for a variety of toy manufacturers, including ReSaurus, Palisades Toys,[1] WizKids, Diamond Comics, Parent Banc, and Cartoon Books.
Plan B has been involved with the development of product for many successful licenses including Muppets, Street Fighter, Resident Evil, Mage Knight, Crash Bandicoot, Call of Duty, Sonic the Hedgehog, Star Wars and many others.
Products are in development for Jim Henson's The Dark Crystal and Labyrinth films.
In October 2004, a Plan B Toys action figure depicting a Totenkopf Panzer division officer, licensed from the video game Call of Duty,[2] came under fire.