1. In GD division 3 most of the TOP player's do NOT put any practice points towards Formations, they put all of their points into Player Ratings.  So what do the TOP player's in HD do with their practice plans?? 

2. Do you put points into all of the categories of Player practice to have well rounded player's or do you just focus on their cores?

3. What is the best way to improve Formation IQ to an A?

1. You need to put at least 15 min into Off and 15 min into a D.  If your players don't have respectable O/D IQs, they will suck regardless of rating.

2. In DIII, I'd focus on the cores - generally, you want to put the practice time in where the improvement is possible.  If players are maxing out in categories, then you can shift to the less-important stuff, but I'd rather see my center go +2 in REB than +1 REB and +1 BH.

3.  130 min into flex.

3b.  But in all honestly, stay in the 13-28 range.

Check out page two of the important (if outdated) info for how much time you need to improve IQs.

20 - 25 minutes on offense and defense and the rest on core ratings until players max out. Pay attention to the asst coach emails.

I usually use 20 minutes on my offense and defense.  Next season I'll have 6 freshman (I hope) so I'll probably up it to 25.  In D3 you probably want to start out improving their cores first and then worry about peripheral ratings once the cores are maxed out or close to it.  I'd even rather have my C have +2 REB than +1 REB and +2 BH.  You want centers that can rebound, block, and play in the low post and guards that can handle the ball, pass, and have speed and hopefully some PER.  And maybe some defense.  You also want to focus more minutes into attributes that have high potential and less into areas with low potential.  That being said, you still want to max out your post players rebounding, etc. if they have low potential.

one other thing... not trying to be an ***,  but in HD we call ourselves "coaches" not  "players"

as for actual advice,  dahsd's info looks pretty much on the money to me.