...duties consist of supervising the work of other employees, or highly compensated employees, and (ill) such benefits do not discriminate in favor of employees...relationship to the total compensation, or the basic §501 Page 1381 TITLE 26. — INTERNAL REVENUE CODE or regular rate of compensation, of the employees...

...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...

...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...

...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...

...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...

...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...

..."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...

...duties consist of supervising the work of other employees, or highly compensated employees, and (iii) Such benefits do not discriminate in favor of employees...that a plan shall not be considered discriminatory — (i) Merely because the benefits under the plan which are first determined in a nondiscriminatory...

...§§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...

...provisions of paragraph (dX2) of S 1.401-11. (3) Even though the contributions under the plan do not bear a uniform relationship to the total compensation,...regular rate of compensation, of the employees covered thereunder and the plan would otherwise be considered discriminatory within the meaning of section...