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The management and organization section of a business plan outlines key operational roles and structures within the company. The management subsection should list individuals responsible for overseeing operations. The organization subsection includes an organizational chart using SmartArt to depict the company's structure, detailing names and titles of key personnel. For small businesses with fewer employees, outsourcing options, such as attorneys and accountants, can be noted. It is essential to identify all necessary personnel for effective company operation; if certain roles are not yet filled, “TBA” (to be determined) can be used as a placeholder.