The following cost threshold and cost limits apply individually, to each early retiree as defined in Sec. 149.2:
(a) The cost threshold is equal to $15,000 for plan years that start on any date before October 1, 2011.
(b) The cost limit is equal to $90,000 for plan years that start on any date before October 1, 2011.
(c) The cost threshold and cost limit specified in paragraphs (a) and (b) of this section, for plan years that start on or after October 1, 2011, will be adjusted each fiscal year based on the percentage increase in the Medical Care Component of the Consumer Price Index for all urban consumers (rounded to the nearest multiple of $1,000) for the year involved.