Hacking System Transfer Question

[Madao64]

Hey guys, just thought I'd ask this since I can't seem to find an answer to this question of mine, but how do you perform a system transfer between a gateway'ed 3ds and a new (as in "brand new", but also fits either way) 3ds? Is it possible? If so, do both systems have to be gateway'ed?

I'm just asking this just in the case where the new gateway update for 9.0-9.2 is out and the new 3ds is out.

Thank you for bothering with this newbie's question.