Check out the following links:
http://www.infobarrel.com/QAUAT_creating_a_test_plan
http://www.uservices.umn.edu/pmo/docs/Test/TEMPLATE_Test_Plan.doc
http://www.information-management-architect.com/user-acceptance-testing.html
For better, quicker answers on T-SQL questions, click on the following...
http://www.sqlservercentral.com/articles/Best+Practices/61537/
For better answers on performance questions, click on the following...
http://www.sqlservercentral.com/articles/SQLServerCentral/66909/