Product:
Cognos Planning 10.1.1. Fix pack 3 (version 10.1.6303.19-0)
Windows 2008 R2 Server
Oracle database

Symptom:
When you start Cognos Planning Administration Console on a client you get a error message.
When opening the CAC the following error occurs:
“An error has occurred while starting IBM Cognos Planning Administrator.
Main form failed to initialize.
Error Details:
Unable to determine if the Planning Tables exist in Content Manager. Please ensure the Planning Service is running.”

Unexpected: missing HRESULT parameter”

When opening Analyst the following error occurs:
“Analyst failed to communicate with the Content Manager database. This can happen if the Cognos 10 Planning service is not running. Please check that the service is running.”

Error was:

DISP_E_EXCEPTION
Failed HRESULT [0x80020009] Exception occurred.”
Cause:
The gateway url in Cognos Configuration is not the same as the gateway url on the Cognos BI server for authentication.

Solution:
Log on to the Cognos Planning BI server.
Start Cognos Configuration.
Copy the value for Gateway URI under environment section.
Go to the client computer where you have CAC and Cognos Planning Analyst installed.
Start Cognos Configuration
Paste the value for Gateway URI under Gateway settings.
Click on Save
Exit Cognos Configuration
Try to start the IBM Cognos Planning – Contributor Administrator Console.

Can also be other causes;
http://www-01.ibm.com/support/docview.wss?uid=swg21621002