translate English to French: ◦ A + B – C (where C = D – E) = $17,000 + $0 – ($10,000 - $0) The transfer is treated, in effect, as a distribution of a portion of the income accumulated in the plan.
◦ A + B - C (où C = D - E) = 17 000 $ + 0 $ - (10 000 $ - 0 $) Le transfert est en fait considéré comme le remboursement d’une partie du revenu accumulé dans le compte.