Nicholas Pension Consultants |
Retirement, LLC |
Farmer & Betts, Inc. |
RTD Financial Advisors |
Trucker Huss, A Professional Corporation |
Pentegra |
Administrator/Consultant (DC and DB) TPA Professionals |
EPIC: TPA/DPS |
Retirement, LLC |
Bates & Company |
EPIC Retirement Plan Services |
Retirement Plan Legal Specialist Pentegra |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Employee Benefits & Executive Compensation Associate Attorney Polsinelli PC |
Employee Benefits and Executive Compensation Associate Attorney Verrill |
Kentucky Trust Company |
Retirement Plan Documents Specialist Loren D. Stark Company |
Retirement Plan Administrator (TPA) Retirement Plan Consultants |
Plumbers Local Union No. 1 Benefit Funds |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Carpenter Morse Group |
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
| |
<< Previous news item | Next news item >>
Text of Tax Court Case Holding Elimination of COLAs for Retirees Is Not Prohibited 411(d)(6) Cutback (PDF) United States Tax Court ![]() [Opinion] Feb. 25, 2002 28 pages, reversing an adverse determination letter; entitled Board of Trustees of Sheet Metal Workers National Pension Fund v. Commr. No. 6157-00R (117 T.C. 220 Dec. 4, 2001). Excerpt: For the reasons stated below, we believe that a COLA that is added to a plan after the retirement of some of its participants, although made available to them, is not an accrued benefit as to those participants under section 411(d)(6). |
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above). |
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified). |