1015R37.2. For the purposes of subparagraph b of the ninth paragraph of section 1015 of the Act, the prescribed time in a calendar year in relation to a particular month of that year is the end of(a) March of the calendar year, if the particular month is January, February or March of that year;
(b) June of the calendar year, if the particular month is April, May or June of that year;
(c) September of the calendar year, if the particular month is July, August or September of that year; and
(d) December of the calendar year, if the particular month is October, November or December of that year