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Plan B Toys

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An American toy-development company known for licensed action figures and collectible products.

Last updated August 24, 2026

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Overview

Plan B Toys Ltd. was an American toy company based in Groveport, Ohio. It was established in 1999 by Jay Borman, Chris Borman, and Tony Simione, who had previously worked for ReSaurus Company. The founders created Plan B with the intention of developing original concepts and licensed products without the corporate constraints they associated with larger organizations. Rather than operating solely as a conventional mass-market toy brand, Plan B Toys functioned substantially as a product-development house. The company worked with a range of manufacturers and licensors, including ReSaurus, Palisades Toys, WizKids, Diamond Comics, Parent Banc, and Cartoon Books. Its work covered action figures, character toys, collectibles, and other products based on entertainment and gaming properties. Plan B participated in the development of products connected with a broad group of licenses. These included The Muppets, Street Fighter, Resident Evil, Mage Knight, Crash Bandicoot, Call of Duty, Sonic the Hedgehog, and Star Wars. This portfolio placed the company at the intersection of toys, video games, comics, film, and popular culture. The business model appears to have emphasized design, development, and licensing execution, with finished products produced or distributed through partner companies in some cases. In 2004, the company became involved in a controversy over an action figure representing a Totenkopf Panzer division officer licensed from the Call of Duty video-game property. A Canadian customer argued that the figure could glorify Nazi imagery and requested its removal from retail shelves. Plan B stated that the product was intended as a historically faithful representation of a video-game character and did not endorse Nazi ideology. Despite that explanation, the company agreed to recall the figures. Plan B was also reported to be developing further licensed and original products in the mid-2000s. Planned work included products associated with Jim Henson's The Dark Crystal and Labyrinth, along with new World War II figures, including paratroopers and other figures in a deluxe format. The available reference material does not establish the later commercial release of all of these projects or the company's current operating status.

History

Plan B Toys Ltd. was founded in 1999 in Groveport, Ohio, by Jay Borman, Chris Borman, and Tony Simione. The three founders had previously been employees of ReSaurus Company. Their stated purpose in establishing Plan B was to create new ideas and properties with greater freedom than they believed was possible within a larger corporate structure. The company developed as a hybrid toy maker and product-development house. Its work was not limited to a single proprietary toy line. Instead, Plan B created or helped develop products for other toy and entertainment companies, including ReSaurus, Palisades Toys, WizKids, Diamond Comics, Parent Banc, and Cartoon Books. This role required the company to translate entertainment licenses and character concepts into physical toys and collectibles. Plan B's development portfolio included properties from several sectors. The company was involved with products associated with The Muppets, Street Fighter, Resident Evil, Mage Knight, Crash Bandicoot, Call of Duty, Sonic the Hedgehog, and Star Wars. These licenses indicate a focus on recognizable character and entertainment brands, especially those suited to action figures, game-related merchandise, and collector-oriented products. The company's history also included a significant product controversy. In October 2004, an action figure depicting a Totenkopf Panzer division officer and licensed from Call of Duty drew criticism from a Canadian customer. The complaint centered on the risk that the figure could be interpreted as glorifying the Nazi Party. Plan B responded that the item was designed as a historically accurate depiction of a video-game character and was not intended to promote any political belief or ideology. The company nonetheless agreed to recall the figures, making the incident the best-documented public controversy associated with the brand. By 2006, Plan B was reported to be developing additional licensed products based on Jim Henson's The Dark Crystal and Labyrinth. It was also working on new World War II figures, including paratroopers and other figures planned for a deluxe format. The available material does not confirm the final release dates, commercial performance, or distribution arrangements for these projects. It also does not establish whether Plan B Toys remains active, has ceased operations, or continues under another structure.

  • 2006

    Additional licensed and historical figures announced

    [1]

    Plan B is reported to be developing products based on The Dark Crystal and Labyrinth, together with new World War II figures in a deluxe format.

  • 2004

    Call of Duty figure controversy and recall

    [1]

    A figure depicting a Totenkopf Panzer division officer attracts criticism over Nazi imagery. Plan B defends the historical and licensed context but agrees to recall the product.

  • 1999

    Plan B Toys is founded

    [1]

    Jay Borman, Chris Borman, and Tony Simione establish Plan B Toys in Groveport, Ohio, after working at ReSaurus Company.

Products and positioning

A flexible toy-development and licensing partner focused on action figures, collectibles, and entertainment properties across gaming, film, television, comics, and popular culture.

  • Licensed toys

    Licensed action figures and collectibles

    Plan B developed character-based toys and collectibles for entertainment properties spanning film, television, comics, tabletop games, and video games. The company's documented licensing and development work included The Muppets, Street Fighter, Resident Evil, Mage Knight, Crash Bandicoot, Call of Duty, Sonic the Hedgehog, and Star Wars. Products were developed both for Plan B's own activities and for partner manufacturers.

  • Historical action figures · 2006

    World War II figures

    Plan B was reported to be developing a range of World War II figures, including new paratroopers and other military characters. The planned products were associated with a deluxe format intended to provide a more substantial collector-oriented presentation. The available reference does not confirm the complete range or its final release.

  • Film-licensed toys · 2006

    The Dark Crystal and Labyrinth products

    In 2006, Plan B was reported to be developing products based on Jim Henson's The Dark Crystal and Labyrinth. These projects extended the company's strategy of working with established film and entertainment licenses. Specific product formats, release schedules, and commercial outcomes are not confirmed in the available material.

Controversies

  • 2004

    Controversy over Call of Duty Totenkopf figure

    A customer criticized an action figure depicting a Totenkopf Panzer division officer, saying it could glorify Nazi imagery. Plan B stated that the item represented a historical figure and a licensed video-game character rather than a political ideology, but agreed to recall the figures.

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Brand decisions

  • 2004

    Recall of controversial Call of Duty figureOther

    Background

    A customer complaint raised concerns that a figure depicting a Totenkopf Panzer division officer might glorify Nazism.

    Action taken

    Plan B maintained that the product was a historically faithful representation without ideological intent, but agreed to remove and recall the figures.

    Aftermath

    The recall became the company's most clearly documented public controversy. No financial impact is reported in the available source.

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