What should an E-2 business plan include?

It should start with a capital budget showing exactly where the investment goes. A useful budget lists acquisition price or startup costs, lease deposits and build-out, equipment, initial inventory, licenses and professional fees, and opening working capital. Each line should tie to a document in the application, such as a signed lease, invoices or a purchase agreement.

What does "marginal" mean for an E-2 business?

A marginal enterprise is one without the present or future capacity to generate more than a minimal living for the investor and family, or to make a significant economic contribution. Under 8 CFR 214.2(e)(15), that capacity should generally be realizable within five years from the start of normal business activity. The business plan is where it is shown, with numbers.

How should I project revenue in an E-2 business plan?

We recommend building it from the bottom up. Top-down projections, such as claiming a small share of a $2 billion market, are unpersuasive. Revenue should come from operating drivers an officer can test: for a restaurant, seats, turns per day, average ticket and days open; for a services firm, billable staff, utilization, rate and client count.

E-2 Business Plan Outline

A section by section outline for an E-2 plan that reads as a financial document.

What it is

Consular officers read an E-2 business plan to decide whether the enterprise will survive and be more than marginal. This outline follows our guide: the capital budget first, revenue built from operating drivers, the staffing plan, owner compensation, three financial statements and an assumptions page, with the consistency checks that catch weak plans.

Who it helps

Founders and investors preparing a first E-2 application
CPAs and advisers building the projections
E-2 holders who will be measured against the plan at renewal

What is inside

Seven sections in the order a plan should present them
What each section must tie to in the application
Two consistency checks on payroll and headcount
A final checklist before filing

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Frequently asked questions

What should an E-2 business plan include?
It should start with a capital budget showing exactly where the investment goes. A useful budget lists acquisition price or startup costs, lease deposits and build-out, equipment, initial inventory, licenses and professional fees, and opening working capital. Each line should tie to a document in the application, such as a signed lease, invoices or a purchase agreement.
Accurate as of October 5, 2026 | From Your E-2 Business Plan Is a Financial Document First
What does "marginal" mean for an E-2 business?
A marginal enterprise is one without the present or future capacity to generate more than a minimal living for the investor and family, or to make a significant economic contribution. Under 8 CFR 214.2(e)(15), that capacity should generally be realizable within five years from the start of normal business activity. The business plan is where it is shown, with numbers.
Accurate as of October 5, 2026 | From Your E-2 Business Plan Is a Financial Document First
How should I project revenue in an E-2 business plan?
We recommend building it from the bottom up. Top-down projections, such as claiming a small share of a $2 billion market, are unpersuasive. Revenue should come from operating drivers an officer can test: for a restaurant, seats, turns per day, average ticket and days open; for a services firm, billable staff, utilization, rate and client count.
Accurate as of October 5, 2026 | From Your E-2 Business Plan Is a Financial Document First

General information, not legal advice. The tool restates what Samper Law has published and does not replace advice on your own facts. Registering or using it does not create an attorney-client relationship.