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Text of Tax Court Case Holding Elimination of COLAs for Retirees Is Not Prohibited 411(d)(6) Cutback (PDF)
United States Tax CourtLink to more items from this source
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).

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