Plan B Skateboards is a skateboarding company based in San Diego California, United States, founded by Mike Ternasky, Danny Way and Colin McKay. PlanB has been manufacturing and selling premium skateboard hard goods and apparel since 1991.
 
"The story of Plan B is a difficult one to tell. Everybody, you know, had a different idea of what Plan B was, or was to become, depending on, you know, Mike's vision that he was giving you at the time." Johnson's intentions have been compared to the "Dream Team" concept that came to fruition in the American professional basketball league, the NBA. At that time, riders were progressing at such a rapid pace that Mike was able to draw upon a pioneering movement to fulfill his aspirations. For example, Way quit his position on the Powell-Peralta team, a decision for a professional skateboarder at the time due to the reputation of the company, due to the inability of the company to support his rate of development. Way has stated that "Brian was one of those guys that he would know, you know, if somebody had that potential before anyone else could ever see it, you know?" Ternasky was dissatisfied with the skateboarding industry at the time, an industry primarily composed of older business owners who were no longer directly involved with skateboarding, and proceeded to initiate a "rebirth" of the industry, providing the team riders in his new company with a level of freedom that had not been witnessed up until the formation of Plan B. "People just wanted to be a part of it because it was so rad."
 -Steve Rocco 2012 interview