The tasks of the cutover plan are executed in the Deploy phase of SAP Activate. The Deploy phase covers the implementation of the target SAP solution into a Productive (Go Live) state for use by the target business users; this is referred to as the Project Cutover1. The cutover plan describes all required tasks that must be performed before the go-live and needs to cover the following tracks: Infrastructure, System Design, Security, Data, and Training2. The cutover plan is refined and updated during or after the cutover simulation, which is also part of the Deploy phase1. The Deploy phase ends with the successful go-live of the SAP solution and the transition to the Run phase3. References: 1: SAP Project Manager’s Guide to SAP Project Cutover 2: Cutover highlights for SAP S/4HANA New implementation 3: SAP Activate Elements and Phases