Can IRA UBTI losses be carried over to future years to offset UBTI gains in those coming years on 990T form?

Hi,

My IRA is a limited partner in RE syndications that provides K1s which include UBTI-related gains or losses.

1. Can IRA UBTI losses be carried over to future years to offset UBTI gains in those coming years?
2. Can the old 990T filings be amended, and how many years back can I go, if I had losses the IRA could have carried over to offset current year UBTI gains?

Thanks!