Charles Green lists savings of £7m on salaries as an advantage of a "newco" exit from administration in a proposal to potential investors in Rangers.
While he has stressed a preference to win creditors' agreement, he outlines a lesser requirement to keep star players as one positive aspect of a newco.
Green is leading the consortium that is due to take over the club on Thursday.
In the event of a company voluntary arrangement being rejected, Green's group will progress with newco plans.
Rangers are likely to be precluded from European competition for three years if they are reformed as a new company.
The business model, which describes the non-agreement of a CVA as a "very unlikely event", also anticipates pre-tax profits of £2m for each of the first three years of a newco.
The Green consortium aim to raise up to £30m in fresh investment and plan to enhance advertising contracts, including shirt sponsorship and "stadium branding", while efforts will be made to increase the club's profile in Asia.
Meanwhile, the identities of those investing in Rangers will be revealed after the club's creditors vote on a company voluntary arrangement proposal.
Green insists his backers will be made public once they know what route the takeover takes.
"We still don't know if we are buying Rangers through a CVA or are we buying through a newco," Green told BBC Scotland.
"Some of the investors do not want to be involved if it's through a newco.
"We have already put some names out and by Thursday, once we know the outcome the creditors' meeting, we'll be able to provide all of the names of the backers behind this deal.
"Some of the people who have already put money in and are prepared to invest further are household names - certainly in their countries."
The CVA requires the approval of 75% or more in value of the creditors, and more than 50% in value of the members, voting on the resolution.
Administrators Duff & Phelps have accrued operating charges and legal fees of over £5.5m and hold secure creditor status. The finance firm Ticketus is owed £26.7m, while HMRC is owed £21.5m in unpaid PAYE tax and National Insurance.
BBC Scotland has established that the CVA offers unsecured creditors between 8-9p in the pound in a best case scenario, which does not take into account the potential liability arising from a second tax case.
"We have stated publicly on a number of occasions that our preferred option is a CVA and it's really down to HMRC," added Green.
"HMRC have had the documentation for over a week so, with each day that passes, we have to assume that they are on board.
"It would be awful if they were to announce on the day that they were turning it down.
"If that's their decision, God forbid, then tell us early please and put us out of our misery."
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