During the second team breakout session, the teams finalize their plans and objectives for the upcoming PI. They also review and adjust their load and capacity based on the feedback from the draft plan review. The teams then commit to do everything they can to meet the agreed-to-objectives, which are captured in the SMART format (Specific, Measurable, Achievable, Relevant, and Time-bound). References: PI Planning - Scaled Agile Framework, PI Planning - Scaled Agile Framework