"Incoming IB SA 2021" on Resume for 2022 SA Recruiting

So this question has come up a few times in the past but I've seen different people giving vastly different answers. I will give a brief background about my situation and see if any of you who's been through the process before have any advice.

I'm currently a sophomore at a semi-target recruiting for 2022 SA positions for BB/EB. I've already had internship experiences in IB/PE at boutiques, and this upcoming summer I'll be interning at a MM investment bank (well-known in Europe, not sure about the U.S., but definitely much better than any no-name boutiques) in their NYC office. Should I put this incoming role on my resume? If so, should it be at the top of my "professional experiences" section? What should I say in the bullet point(s) for this role? 

I've asked two bankers so far about this during networking calls and they both highly recommended me to put this incoming role on my resume. But I always thought this might appear as a "flex" since it's not an experience that I've already done. I'm assuming that since IB SA recruiting is getting pushed so early nowadays, it might be the new norm to put incoming sophomore SA roles on the resume? Would appreciate any thoughts on this.