 Now return to Leftow’s view. Let A-occurring be occurring now, and let B-occurring be occurring at a certain temporal location t that is now. (This is intended to be continuous with McTaggart’s distinction.) B-occurring entails A-occurring: if something occurs at a temporal B-location t that is now, it occurs now. But not vice versa. Something can occur now without occurring at a temporal B-location t that is now. Something can, that is, A-occur without B-occurring. Now define A-simultaneity as occurring “at the same now”. B-simultaneity, by contrast, is having the same temporal B-location in some B-series. If two events are B-simultaneous and they B-occur (i.e. they are located at the same B-temporal location that is now), they are A-simultaneous. And if two events occur at the same atemporal now and A-occur (i.e. occur now), they are also A-simultaneous.