Qualified cost-of-living arrangement defined
For purposes of this paragraph, the term “qualified cost-of-living arrangement” means an arrangement under a defined benefit plan which—
(i)#
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
(ii)#
meets the requirements of subparagraphs (C), (D), (E), and (F) and such other requirements as the Secretary may prescribe.