Bond sale at gain with previous OTTI

[EricS-AMIC]

To clarify, what would happen if we wrote the bond (SSAP 26R) down and recognized in AVR (credit related), but then subsequently there was a tender offer and we can recognize the gain. The NAIC instructions state that the IMR should include gains on "Called bonds, tendered bonds, and sinking fund payments."

If the value climbed from the date of the OTTI would the bond gain from the tender now have to be recognized in IMR?

Thank you.