 The forces in best condition, earmarked for the Ardennes Offensive, were those which belonged to the Waffen-SS; these forces were refitted and trained inside Germany, and then deployed to the front.But, even these were sometimes undermanned; the 2nd SS Panzer Division, for example, was 10% below the established manpower requirements.Even by 15 December, the transfer of personnel to the West had not been completed.