12 U.S.C. § 2147

Under such terms and conditions as may be determined by its board of directors, the consolidated bank may— (1) for a period of at least 3 years following January 6, 1988 , establish separate patronage pools consisting of loans to eligible borrowers located in each constituent farm credit district (as such district existed on January 6, 1988 ); and (2) allocate revenues, expenses, and net savings among such pools on an equitable basis.