Iteration planning begins with a meeting that includes the delivery team, the product owner, and possibly other stakeholders or SMEs as needed. In the first half of the meeting, the product owner describes the backlog items they’d like to see developed in the sprint, and based on that, the team members select a set of items that they think are achievable. In the second half of the meeting, the team breaks down the selected backlog items into the smallest unit of work to come up with a list of action items for the iteration. In summary, we need to accomplish the below steps during the iteration planning process – Discuss the user stories in the backlog Select the user stories for the iteration Define the acceptance criteria and write acceptance test for the stories Break down the user stories into tasks Estimate the tasks