A package is a single, bound DBRM with optimized access paths. By using packages, the table access logic is “packaged” at a lower level of granularity than a plan.
As we all know “Bind Package” is not executable. Exceptions: UDFs and Triggers
A plan is an executable module containing the access path logic produced by the DB2 optimizer. It can be composed of one or more DBRMs and packages.
A plan can consist of one or more DBRMs, one or more packages or, a combination of packages and DBRMs.