There is no one way to structure the sales enablement function. Most B2B organizations use the center of excellence (COE), go-to-market aligned, or hybrid approach. The learning COE can be found in organizations of all sizes and typically involves “push down” approaches — programs mandated from above that rely on experienced designers to develop enablement programs. However, this approach risks the loss of input from sales enablement practitioners. A COE should conduct a needs assessment that includes practitioner input to determine requirements and promote engagement with deliverables and tools. In this report, we explore considerations for developing a sales enablement learning COE.