--- /dev/null
+<?php
+
+namespace Drupal\field\Plugin\migrate\process\d7;
+
+use Drupal\migrate\MigrateExecutableInterface;
+use Drupal\migrate\ProcessPluginBase;
+use Drupal\migrate\Row;
+
+/**
+ * @MigrateProcessPlugin(
+ * id = "d7_field_instance_defaults"
+ * )
+ */
+class FieldInstanceDefaults extends ProcessPluginBase {
+
+ /**
+ * {@inheritdoc}
+ */
+ public function transform($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
+ list($default_value, $widget_settings) = $value;
+ $widget_type = $widget_settings['type'];
+
+ $default = [];
+
+ foreach ($default_value as $item) {
+ switch ($widget_type) {
+ // Add special processing here if needed.
+ default:
+ $default[] = $item;
+ }
+ }
+
+ return $default;
+ }
+
+}