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It is only if you take material steps to carry out the plan.
If I sit down with a couple of friends and we concoct a plan to rob a bank but then do nothing at all about it, it's not a crime. But if we case the joint, buy disguises, or do anything else that was part of the plan, that's the crime of conspiracy even if we never actually rob the bank but just get busted on the way to do it.