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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 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). |
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