Makefile: .if inside .for

[Sergey Matveychuk]

man make says:
      For loops are expanded before tests, so a fragment such as:

            .for TMACHINE in ${SHARED_ARCHS}
            .if ${TMACHINE} = ${MACHINE}
                 ...
            .endif
            .endfor

      won't work, and should be rewritten the other way around.

But how can I rewrite it if I need to aggregate file names in 
PLIST_FILES with a some condition in a loop?

May be I need to sleep, but I can't to find any other decision.

-- 
Sem.