Qualified replacement plan related (QRP)

2 hypothetical scenarios so making things up:

Scenario 1: A QRP receives 105k in excess assets from a DB plan and will allocate in 7 years. It is invested in a 0% interest bearing account.

Year 1 must allocate 15k (1/7th of 105k) so end of Year 1 balance is now 90k

What are the Year 2 and Year 3 requirements assuming minimum will be allocated

Scenario 2: Same as above with the exception it is invested in an account that will have 10% return

Year 1 must allocate 15k but now end of Year 1 balance is 99k

What are the Year 2 and Year 3 requirements assuming minimum will be allocated?

Thanks

Geez, why make it complicated?  Think of BOTH as a minimum allocation as: one-seventh, one-sixth, one-fifth, one-fourth, etc.

Exactly, so w/o interest 1/7 of $105k is $15k in year one, 1/6 of $90k is again $15k in year two, so w/o any interest all years are $15k.

With gain/loss, year two is 1/6 of whatever that balance is. If 10% gain, then 1/6 of $99k is $16,500 for year two. And so on.

Thank you both for your responses.