§ 415(k)(2)(B)

a qualified cost-of-living arrangement

UNDECIDED

0 of 2 settled

  1. 1

    § 415(k)(2)(B)

    ALL OF

    For purposes of this paragraph, the term “qualified cost-of-living arrangement” means an arrangement under a defined benefit plan which—

    “an arrangement under a defined benefit plan which—” Opening words
    “provides a cost-of-living adjustment to a benefit provided under such plan or a separate plan subject to the requirements of section 412, and” § 415(k)(2)(B)(i)
    “meets the requirements of subparagraphs (C), (D), (E), and (F) and such other requirements as the Secretary may prescribe.” § 415(k)(2)(B)(ii) needs Step 2 arrangement meets this subparagraph's requirement UNDECIDED

    “As the Secretary may prescribe” leaves this to Treasury. No regulation cites this provision (eCFR, Oct 19, 2026)

  2. 2

    § 415(k)(2)(C)

    arrangement meets this subparagraph's requirement

    ALL OF

    An arrangement meets the requirement of this subparagraph only if the cost-of-living adjustment of participants is based—

    “only if the cost-of-living adjustment of participants is based—” Opening words
    “on increases in the cost-of-living after the annuity starting date, and” § 415(k)(2)(C)(i)
    “on average cost-of-living increases determined by reference to 1 or more indexes prescribed by the Secretary, except that the arrangement may provide that the increase for any year will not be less than 3 percent of the retirement benefit (determined without regard to such increase).” § 415(k)(2)(C)(ii)