There is quite a bit of information and detail on the elements of a DMS plan on the NIH website. The templates and sample plans linked above also provide more detail. As you think about your research and eventually writing a plan, high level information about the elements is provided here for the purposes of definition.
Help with NIH DMS plans is available from multiple research support services.
Check the HSLIC Event Calendar for drop in sessions to ask your questions about creating a data management plan.