(S (S (BASENP (NNS Benefits)) (VP (ADVP (RB currently)) (VP (VBP are) (VP (VBN calculated) (PP (IN by) (S (VP (VP (VBG averaging) (NP (NP (BASENP (DT a) (NN worker) (POS 's)) (NNS earnings)) (PP (IN in) (BASENP (PRPD their) (NN 35) (JJ highest-paid) (NNS years))))) (CC and) (VP (VP (VBG adjusting) (BASENP (NNS earnings))) (S (VP (TO to) (VP (VB factor) (PP (IN in) (NP (NP (BASENP (NN cost)) (PP (IN of) (BASENP (NN living) (NNS standards)))) (PP (IN at) (NP (BASENP (DT the) (NN worker) (POS 's)) (BASENP (NN retirement) (NN age))))))))))))))))) (PERIOD .))