sPlan.exe is a Windows process .
If you think that this file contains a virus or another malware, please download a virus scanner.
If sPlan.exe is using too much CPU or too much memory in your system, it is possible that your file has been infected with a virus. Try to install an antivirus to see if it helps.
If you want to remove sPlan.exe from your computer, just go to Start > Control Panel > Add/Remove programs.
If you have any problems with sPlan.exe, you may try using a registry cleaner or a speed-up software to check, analyze, and fix problems that are affecting the performance of your computer.