References in periodicals archive ?
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).
At the time, the annual Cost of Living Adjustments had broad bipartisan support.
Benefit cuts - most likely in terms of higher retirement ages, lower cost of living adjustments, and more benefits taxation - are inevitable.
During an extensive community budget process, our citizens affirmed that Pay for Performance, not automatic cost of living adjustments, was the appropriate way to compensate high achieving employees.
employers award cost of living adjustments (COLA) to employees.
Despite annual Social Security cost of living adjustments, Colorado's personal needs allowance last increased 12 years ago.