Correction of misallocation of assets when dividing a master trust

[JDuns]

Two plans were invested in a master trust. When dividing the trust into separate trusts (one for each plan) and allocating assets between the new trust, trust A received $200,000 of assets properly allocable to trust B.

Trust A had losses for the time between the transfer and the present, while trust B has earned money.

For purposes of this example assume that trust A actually holds $170,000 of the original $200,000 excess but trust B would have held $205,000 if it had received that excess.

We are trying to determine the amount trust A should transfer to trust B: $170,000 (the amount it has left of the original transfer), $200,000 (the amount originally transferred), $205,000 (the amount B would have if it had received the original transfer), or something else.

Note that both plans are overfunded, although A is less well funded than B.

Thank you in advance for your input!