PRIOR NET OPERATING LOSS CONVERSION 
                                     -2.3 
                                                            (PNOLC) SUBTRACTION

                                                            You MUST attach this form to Form NYC-2 or NYC-2A for each tax period for 
                                                            which you or any member of the combined group claim a PNOLC subtraction or 
                                                            carry a PNOLC subtraction balance.

                          Name as shown on NYC-2 or NYC-2A:                                                                                                               Employer Identification Number 
                                                                                                                                                          
               *31812291*
                         A.   NYC-2A filers: Enter the total number of members in the combined group 
                              in the current tax period     (see instructions).........................................................A .
                          
                         B.   NYC-2A filers: If there have been any changes to the composition of 
                              the group of corporations included in this Combined Business Corporation 
                              return from the prior tax period, check “YES” and complete schedules 
                              Schedule D and/or E on page 2 providing the name, EIN and amount of 
                              PNOLC that any corporation which has entered the group brought with 
                              them or the name, EIN and amount of PNOLC that any corporation which 
                              has left the group has taken with them.            ...............................................................B.                         n YES                                  n NO
 SCHEDULE A - PNOLC subtraction pool detail and tax period allotment                                                                                     (see instructions)
   All filers:           Complete all information for each tax period.  NYC-2A filers: Enter all requested information in each column for each combined 
                         member that was in the group for the tax period. (see instructions)
                              ABCDEFGH 
               NYC-2 filers or NYC-2A combined members                 Base year Tax                                                                      PNOLC           PNOLC             Tax period PNOLC      Remaining PNOLC 
                         Name                          EIN             end date  period                                                             UNOL subtraction pool subtraction       subtraction allotment subtraction pool      
                                                                                 count                                                                                    allotment %       (column E X           [column E - (column C 
                                                                                                                                                                                            column F)              X column G)]
 A 

 B 

 C 

 D  

 E 

 F 

 G 

 H 

 Totals from attached sheet(s)............................................................................................... 

 1.     Totals           ...........................................................................................................................

 SCHEDULE B - Overall limitation on PNOLC subtraction (see instructions)
1.  Allocated business income after addback for the current tax period (from Form NYC-2 or 
    NYC-2A, Schedule B, line 32a or line 32b; if zero or less, enter  0 on line 5)                                                                  ....................................  1.
2.  Multiply line 1 by your appropriate business income base tax rate for the current tax period from  
    Schedule H Determination of Tax Rate in Form NYC-2 or NYC-2A (round the result up to the next  
    highest whole dollar)        .......................................................................................................................... 2. 
 
3.  Greater of the capital base tax or the minimum tax for the current tax period                                                                        (from Form 
    NYC-2 or NYC-2A, Schedule A, line 2 or 3)               .......................................................................................  3.
 
4.  Subtract line 3 from line 2      (if zero or less, enter 0 )       ............................................................................  4.
 
5.  Maximum amount of the PNOLC subtraction to be deducted in the current tax period (if line 4 is  
    zero, enter 0 ; otherwise divide line 4 by the same business income base tax rate used for line 2)                                                                    ..  5.

 31812291                                                                                                                                                                                                         NYC-2.3 - 2022

Form NYC-2.3 - 2022 NAME: ______________________________________     EIN:            __________________________________ Page 2
 SCHEDULE C - Computation of PNOLC subtraction used and unused amount carried forward (see instructions)

1. Tax period PNOLC subtraction allotment (from Schedule A, line 1, column G) ...........................................1. ________________________________ 
2. Unused PNOLC subtraction carried forward from prior tax period (see instructions) ................................. 2. ________________________________ 
3. PNOLC subtraction available for use this tax period (add lines 1 and 2) .................................................... 3. ________________________________ 

4. PNOLC subtraction used in the current tax period (see instructions).......................................................... 4. ________________________________ 
5. Unused PNOLC subtraction to be carried forward to future tax periods     (see instructions)......................... 5. ________________________________ 

6. Remaining PNOLC subtraction pool (from Schedule A, line 1, column H)     ................................................. 6. ________________________________ 
7. Unexhausted PNOLC subtraction (add lines 5 and 6) ................................................................................. 7.

 SCHEDULE D - FORM NYC-2A FILERS ONLY: ENTITIES NOT INCLUDED IN PRIOR COMBINED RETURN

 Are any entities included in the Combined Business Corporation Tax Return that were not included in the return for the prior period?    n YES n            NO
Complete this schedule for each corporation included in the Combined Business Corporation Tax Return that was not included in the Combined Business 
Corporation Tax Return for the prior tax period. 
   ABCDEF 
   Name of                Employer Identification  NOL available at the beginning Beginning date     Ending date                         Amount of PNOLC that entity  
   corporation            Number                         of this tax period       of this tax period of this tax period                  brought with them 
                                                                                  (mm-dd-yy)         (mm-dd-yy)                             
____________________________________________________________________________________________________________________________________________ 
____________________________________________________________________________________________________________________________________________  
____________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________ 
                          If additional space is required, please use this format on a separate sheet and attach to this page.

 SCHEDULE E - FORM NYC-2A FILERS ONLY: ENTITIES NOT INCLUDED IN CURRENT COMBINED RETURN

 Are any entities excluded from the Combined Business Corporation Tax Return that were included in the return for the prior period?      n YES n            NO
Complete this schedule for each corporation excluded from the Combined Business Corporation Tax Return that was included in the Combined Business 
Corporation Tax Return for the prior tax period.
   ABCDEF 
   Name of                Employer Identification  NOL available at the beginning Beginning date of this Ending date of this             Amount of PNOLC that entity  
   corporation            Number                         of this tax period       of this tax period of this tax period                  took with them 
                                                                                  (mm-dd-yy)         (mm-dd-yy)                             
____________________________________________________________________________________________________________________________________________ 
____________________________________________________________________________________________________________________________________________  
____________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________ 
                          If additional space is required, please use this format on a separate sheet and attach to this page.

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