 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph l (3) (B)... | |
 | United States. Congress. Joint Committee on Labor-Management Relations - 1948 - 610 pages
...Committee. In the administration of the Plan, neither the Board of Directors nor the Pension Committee shall discriminate in favor of employees who are officers,...other employees, or highly compensated employees, as against employees who are not in such classifications. H. The Pension Committee shall consist of... | |
 | 1969 - 388 pages
...employees, or highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B)... | |
 | 1989 - 1090 pages
...for qualification if it covers such employees as qualify under a classification which is found not to discriminate in favor of employees who are officers,...other employees, or highly compensated employees. Section 401(a)(5) sets forth certain classifications that will not in themselves be considered discriminatory.... | |
 | 1985 - 696 pages
...for qualification if it covers such employees as qualify under a classification which is found not to discriminate in favor of employees who are officers,...other employees, or highly compensated employees. Section 401(a)(5) sets forth certain classifications that will not in themselves be considered discriminatory.... | |
 | 2007 - 1090 pages
...required by section 401(a) (3) and (4)) the plan's eligibility conditions, benefits, and contributions do not discriminate in favor of employees who are...consist in supervising the work of other employees, or the highly compensated employees. (c) Since, for the purpose of section 401, a profit-sharing plan... | |
 | 1980 - 580 pages
...required by section 401(a) (3) and (4), the plan's eligibility conditions, benefits, and contributions do not discriminate in favor of employees who are...consist in supervising the work of other employees, or the highly compensated employees. (c) Since, for the purpose of section 401, a profit-sharing plan... | |
 | 1991 - 236 pages
...contributions or benefits are based would result in discrimination in contributions or benefits in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. See Revenue Ruling 69-503 CB 1969-2, 94. Accordingly, opinion letters relating to master or prototype... | |
 | 1984 - 1414 pages
...for qualification if it covers such employees as qualify under a classification which is found not to discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or hlghiy compensated employees. Section 401(aX5) sets forth certain classifications that will not in... | |
 | 1976 - 412 pages
...employer and found by the Secretary or his delegate not to be discriminatory in favor of employe«* who are officers, shareholders, persons whose principal...other employees, or highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminât« IB favor of... | |
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Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) If the contributions or... 
