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).