diff --git a/core/state/change_set_writer.go b/core/state/change_set_writer.go
index 98aeed1fd..59de3a85f 100644
--- a/core/state/change_set_writer.go
+++ b/core/state/change_set_writer.go
@@ -2,12 +2,13 @@ package state
 
 import (
 	"fmt"
-	"github.com/ledgerwatch/erigon-lib/kv/dbutils"
 
 	"github.com/holiman/uint256"
+
 	libcommon "github.com/ledgerwatch/erigon-lib/common"
 	"github.com/ledgerwatch/erigon-lib/common/hexutility"
 	"github.com/ledgerwatch/erigon-lib/kv"
+	"github.com/ledgerwatch/erigon-lib/kv/dbutils"
 	historyv22 "github.com/ledgerwatch/erigon-lib/kv/temporal/historyv2"
 
 	"github.com/ledgerwatch/erigon/core/types/accounts"
@@ -70,6 +71,8 @@ func accountsEqual(a1, a2 *accounts.Account) bool {
 		return false
 	} else if a1.Balance.Cmp(&a2.Balance) != 0 {
 		return false
+	} else if a1.Incarnation != a2.Incarnation {
+		return false
 	}
 	if a1.IsEmptyCodeHash() {
 		if !a2.IsEmptyCodeHash() {
diff --git a/core/state/db_state_writer.go b/core/state/db_state_writer.go
index 0902a18a5..33c3c7620 100644
--- a/core/state/db_state_writer.go
+++ b/core/state/db_state_writer.go
@@ -4,13 +4,14 @@ import (
 	"bytes"
 	"encoding/binary"
 	"fmt"
-	dbutils2 "github.com/ledgerwatch/erigon-lib/kv/dbutils"
 
 	"github.com/RoaringBitmap/roaring/roaring64"
 	"github.com/holiman/uint256"
+
 	libcommon "github.com/ledgerwatch/erigon-lib/common"
 	"github.com/ledgerwatch/erigon-lib/kv"
 	"github.com/ledgerwatch/erigon-lib/kv/bitmapdb"
+	dbutils2 "github.com/ledgerwatch/erigon-lib/kv/dbutils"
 	"github.com/ledgerwatch/erigon-lib/kv/temporal/historyv2"
 
 	"github.com/ledgerwatch/erigon/common/math"
@@ -74,6 +75,15 @@ func (dsw *DbStateWriter) UpdateAccountData(address libcommon.Address, original,
 	if err := dsw.db.Put(kv.HashedAccounts, addrHash[:], value); err != nil {
 		return err
 	}
+
+	if account.Incarnation == 0 && original.Incarnation > 0 {
+		var b [8]byte
+		binary.BigEndian.PutUint64(b[:], original.Incarnation)
+		if err := dsw.db.Put(kv.IncarnationMap, address[:], b[:]); err != nil {
+			return err
+		}
+	}
+
 	return nil
 }
 
diff --git a/core/state/intra_block_state.go b/core/state/intra_block_state.go
index 9064d22d3..2f2746870 100644
--- a/core/state/intra_block_state.go
+++ b/core/state/intra_block_state.go
@@ -547,23 +547,25 @@ func (sdb *IntraBlockState) createObject(addr libcommon.Address, previous *state
 func (sdb *IntraBlockState) CreateAccount(addr libcommon.Address, contractCreation bool) {
 	var prevInc uint64
 	previous := sdb.getStateObject(addr)
-	if contractCreation {
-		if previous != nil && previous.selfdestructed {
-			prevInc = previous.data.Incarnation
+	if previous != nil && previous.selfdestructed {
+		prevInc = previous.data.Incarnation
+	} else {
+		if inc, err := sdb.stateReader.ReadAccountIncarnation(addr); err == nil {
+			prevInc = inc
 		} else {
-			if inc, err := sdb.stateReader.ReadAccountIncarnation(addr); err == nil {
-				prevInc = inc
-			} else {
-				sdb.savedErr = err
-			}
+			sdb.savedErr = err
 		}
 	}
+	if previous != nil && prevInc < previous.data.PrevIncarnation {
+		prevInc = previous.data.PrevIncarnation
+	}
 
 	newObj := sdb.createObject(addr, previous)
 	if previous != nil && !previous.selfdestructed {
 		newObj.data.Balance.Set(&previous.data.Balance)
 	}
 	newObj.data.Initialised = true
+	newObj.data.PrevIncarnation = prevInc
 
 	if contractCreation {
 		newObj.createdContract = true
diff --git a/core/state/plain_state_writer.go b/core/state/plain_state_writer.go
index 2fd011590..eb3361e58 100644
--- a/core/state/plain_state_writer.go
+++ b/core/state/plain_state_writer.go
@@ -2,11 +2,12 @@ package state
 
 import (
 	"encoding/binary"
-	"github.com/ledgerwatch/erigon-lib/kv/dbutils"
 
 	"github.com/holiman/uint256"
+
 	libcommon "github.com/ledgerwatch/erigon-lib/common"
 	"github.com/ledgerwatch/erigon-lib/kv"
+	"github.com/ledgerwatch/erigon-lib/kv/dbutils"
 
 	"github.com/ledgerwatch/erigon/core/types/accounts"
 	"github.com/ledgerwatch/erigon/turbo/shards"
@@ -56,6 +57,14 @@ func (w *PlainStateWriter) UpdateAccountData(address libcommon.Address, original
 		w.accumulator.ChangeAccount(address, account.Incarnation, value)
 	}
 
+	if account.Incarnation == 0 && original.Incarnation > 0 {
+		var b [8]byte
+		binary.BigEndian.PutUint64(b[:], original.Incarnation)
+		if err := w.db.Put(kv.IncarnationMap, address[:], b[:]); err != nil {
+			return err
+		}
+	}
+
 	return w.db.Put(kv.PlainState, address[:], value)
 }
 
diff --git a/core/types/accounts/account.go b/core/types/accounts/account.go
index a2c284042..c89150c74 100644
--- a/core/types/accounts/account.go
+++ b/core/types/accounts/account.go
@@ -18,12 +18,13 @@ import (
 // These objects are stored in the main account trie.
 // DESCRIBED: docs/programmers_guide/guide.md#ethereum-state
 type Account struct {
-	Initialised bool
-	Nonce       uint64
-	Balance     uint256.Int
-	Root        libcommon.Hash // merkle root of the storage trie
-	CodeHash    libcommon.Hash // hash of the bytecode
-	Incarnation uint64
+	Initialised     bool
+	Nonce           uint64
+	Balance         uint256.Int
+	Root            libcommon.Hash // merkle root of the storage trie
+	CodeHash        libcommon.Hash // hash of the bytecode
+	Incarnation     uint64
+	PrevIncarnation uint64
 }
 
 const (