Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3a
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3A
Character Range: 5891943–5892817

3A                                                                           For each step 3A amount (if any) under section 705‑93 (which is about pre‑joining time roll‑overs):                                                                                                                            To adjust for certain roll‑overs before the joining time affecting deferred gains and losses
                                                                             (a) if the step 3A amount is a *deferred roll‑over loss—add to the result of step 3 (as affected by any previous application of this step) the step 3A amount; or
                                                                             (b) if the step 3A amount is a *deferred roll‑over gain—subtract from the result of step 3 (as affected by any previous application of this step) the step 3A amount