schedule sb line 12

[Draper55]

i am confused as usual.

i know my actual rate of return for a year, say 2009, and so i bring forward my fscb with actual interest...

then i am instructed to subtract out the deemed election(line 12 amount). the instructions are silent regarding how this deemd election

is adjusted for time if at all. assuming i know the value at 1/1/09 of the deemd election does it make sense to just subtract it

from the return adjusted 1/1/09 credit balance at 1/1/10. do i adjust the deemed election also at the actual return rate to 1/1/10

before subtracting it??

on a side note i wonder if google has an actuary on staff.. do you think larry and sergei

built their search engine to account for ppa??