 | United States - 1964 - 1098 pages
...(D) thereof) and premiums (Including deposits and assessments) does not exceed $150,000. e • * * * (17) (A) A trust or trusts forming part of a plan...relationship to the total compensation, or the basic §501 Page 1381 TITLE 26. — INTERNAL REVENUE CODE or regular rate of compensation, of the employees... | |
 | United States - 1953 - 1744 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees s such employees, or merely because the contributions or benefits based on that part of an employee's... | |
 | United States - 1965 - 1110 pages
...privileges, except that the amount of stock which may be purchased by any employee under such option may bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of employees, and the plan may provide that no employee may purchase more than a maximum amount of stock... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees anization, exchanged solely for stock or securities...corporation or in another corporation a party to the reorg such employees, or merely because the contributions or benefits based on that part of an employee's... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
..."paragraphs". such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's... | |
 | 1973 - 476 pages
...compensated employees. A plan shall not be considered discriminatory within the meaning of this subparagraph merely because the benefits received under the plan...compensation, of the employees covered by the plan. [Sec. 501 (c) (18) as added by section 121, Tax Reform Act, 1969 (83 Stat. 541) ] [TD 7172, 37 FR 5618,... | |
 | 1994 - 578 pages
...§§1.401-3 and 1.401-4. However, a plan is not discriminatory within the meaning of section 501(c)(18) merely because the benefits received under the plan...compensation, of the employees covered by the plan. Accordingly, the benefits provided for highly paid employees may be greater than the benefits provided... | |
 | 1987 - 548 pages
...the plan be nondlscrim inatory, merely because the benefits received under the plan bear a uni form relationship to the total compensation, or the basic...compensation, of the employees covered by the plan. Accordingly, the benefits provided for highly paid employees may be greater than the benefit; provided... | |
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Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or... 
