In Attribute-Based Access Control (ABAC), access to resources is given based on the attributes of subjects, objects, and environment. There is an imminent need for the development of efficient algorithms that enable migration to ABAC. However, existing policy mining approaches do not consider possible adaptation to the policy of a similar organization. In this article, we address the problem of automatically determining an optimal assignment of attribute values to subjects for enabling the desired accesses to be granted while minimizing the number of ABAC rules used by each subject or other appropriate metrics. We show the problem to be NP-Complete and propose a heuristic solution.