A salary-related pension scheme that contracted out of the state second pension (S2P) before 6 April 2016. To qualify as COSR scheme, the scheme had to satisfy prescribed requirements set out in the Pension Schemes Act 1993. In particular, it had to pay benefits that met a certain minimum level. A member's rights in a COSR scheme that contracted out between 6 April 1997 and 5 April 2016 are often referred to as his or her section 9(2B) rights. Contracting-out on the COSR basis was abolished with effect from 6 April 2016, although members' accrued contracted-out rights remain subject to certain protections.