Allocate pre-1951 earnings as follows:

1. a. 

   Divide the total pre-1951 earnings by the number of years after age 20 and prior to 1951. Allocate the earnings equally. Remainders are added to each year in $.01 increments up to a maximum of $3,000 in a given year.

2. b. 

   If the remainder is more than $3,000, credit it in $3,000 increments to the age 20 year and each consecutive preceding year until the remaining amount is less than $3,000. Credit this amount to the next preceding year. The total of all years cannot exceed $42,000.

Credit earnings in $3,000 increments to 1950 and each consecutive year preceding the earliest year to which $3,000 is credited.