Therefore, the IRS held, the series of payments provided under Option X do not vary on account of cost of living adjustments
, and thus, payments made under the Contracts pursuant to Option X are not "substantially equal periodic payments" within the meaning of Section 72(q)(2)(D).
Unfair because Cost of Living Adjustments
insulate certain groups (those who get them) from the effects of inflation, while leaving others (those who don't) to bear its brunt.
And it should consider reducing cost of living adjustments
and/or implementing a gradual phase-in of lower replacement ratios.
employers award cost of living adjustments
(COLA) to employees.
Social Security cost of living adjustments
in the 1990s have been rising at the slowest pace since Congress made the increases automatic 23 years ago.
The settlement increases pay by about 9 percent over the contract term, including cost of living adjustments
, and provides pension band increases of 2 percent in each year of the agreement, also with cost of living adjustments
The expected drawdown is attributed to a recent change in the state education funding formula on cost of living adjustments
that have negatively affected the district, rising health insurance costs, and future salary increases.
However, the current budget does not fund cost of living adjustments
and labor agreements remain unsettled.
Goebel is asking the court to order future cost of living adjustments
according to the pension plan.
Also, the state, subsequent to the city's budget adoption, legislated pension cost of living adjustments
(COLAs) which gradually increase annual city costs to a level that will exceed $500 million by the fifth year.
and other miscellaneous rates, and Cost of Living Adjustments