Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Plan Compliance Analyst (Administrator)

RPA
(Remote)

RPA logo

Education Consultant

Pentegra
(Remote / Putnam Valley NY)

Pentegra logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon

<< 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 CourtLink to more items from this source
[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).
© 2022 BenefitsLink.com, Inc.