Neck Shaping

I am making a vest and have finished the back. It’s done in Stockinette stitch. I have also almost completed the left front until I arrived at this point in the pattern. By the way, I have 24 stitches on the needle up to this point.
The pattern calls for the following:
"(RS) Work to last 3 sts,place last 3 sts on a holder. Next row(ws) Bind off 3sts(neck edge),work to end. Continue to bind off 2 sts from neck edge 1 time, then dec 1 st every other row 2 times. Work even until same length as back. Bind off remaing 14 sts for shoulder."
My question is - When the pattern is calling for binding off 3 stitches , are they referring to the 3 stitches on the holder? And if so, how do I do it? I am a fairly new knitter and have never had to place stitches on a holder before. :XX: