The amount should be equal in absolute value but with the opposite sign to the gain or loss recognized by the revolving fund or trust revolving fund.
It should be equal in absolute value but the gain or loss recognized by revolving fund or trust revolving fund.
The Impact of Pensions and 401(k) Plans on  A Critical Assessment of the State of the Literature, paper prepared for the conference, ERISA After 25  A Framework for Evaluating Pension Reform.