is amended by inserting the following before the period: ($5,000, in the case of an eligible participant who has attained age 60 before the close of the taxable year) . (b) Cost-of-Living adjustments Subparagraph (C) of section 414(v)(2) is amended by adding at the end the following: In the case of a year beginning after December 31, 2019, the Secretary shall adjust annually the $10,000 amount in subparagraph (B)(i) and the $5,000 amount in subparagraph (B)(ii) for increases in the cost-of-living at the same time and in the same manner as adjustments under the preceding sentence