These are Year One Values and Perks. Plan C has made the jump to year two.
Excerpt from "'Should I Buy It?' - Plan C & Other Exotics"
Plan C is a well-balanced Fusion Rifle with a good core of talents. Hip Fire is a welcome Tier 1, and the great selection at Tier 2 – Accelerated Coils, Hammer Forged, and Perfect Balance – means there's something for everyone. There's also the namesake Plan C, which could truly save your life in a pinch. Among its peers, only the Reload Speed stat (100) stands out. To its credit, it features 3rd-best Stability (46 vs. 65, 77 Wizard).
Plan C doesn't blast away the Fusion Rifle competition. Plan C only shines for Guardians who have a very tough time using their radar. Otherwise, you should usually have plenty of time to switch. In general, we typically don't recommend using your Exotic slot for Plan C.
Got plenty of coins, though? Plan C does offer a great safety net that enables versatile run-and-gun style gameplay. Pair it with a Primary featuring Quickdraw and you can handle anything on-the-fly. With Accelerated Coils, the swap & shoot speed is insanely fast. In PVP, we'll eventually see gametypes without radar. (They'll be 6v6 and have the prefix Hardcore and Inferno.) Plan C will be great for those, because you'll always need to adapt quickly.