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A: The event has led to the creating of the new plan.
B: The event has led to the creation of the new plan.
(1) What's the difference between A and B?
(2) Should we give preference to B when there are two different Noun forms like these?
I think both are ok depending on what stage the new plan is at. "A" suggests that the new plan is still being created, and "B" suggests it is complete.
Also, "B" should read "The event led to the creation of the new plan". Not "has led". "Has led" is correct in "A".