Company A and company B are both affiliates and both maintain defined benefit plans. Employees may transfer employment from company A to company B. Employer A would like to transfer the employee's benefit liability from plan A to plan B in such a situation, and plan B has agreed to accept the liability if an appropriate amount of assets are also transferred. Assuming benefits rights and features is not a problem, the employee is properly notified, and that both plans are amended to provide for transfers, what other issues are there?

How should the plan amendment be written? How do you describe the amount of assets that are being transferred?