...device whatever, it discriminates either in eligibility requirements, contributions, or benefits in favor of employees who are officers, shareholders,...consist in supervising the work of other employees, or the highly compensated employees. See section 401(a) (3), (4), and (5). Similarly, a stock bonus or...

...plan are made at such times or in such amounts that the plan in operation discriminates in favor of officers, shareholders, persons whose principal duties...other employees, or highly compensated employees. For the rules with respect to discrimination, see §§1.401-3 and 1.401-4. A profit-sharing plan within...

...by section 401 (a) (3) and (4) ) the plan's eligibilitj conditions, benefits, and contributions dc not discriminate in favor of employees who are officers,...whose principal duties consist in supervising the work df other employees, 01 the highly compensated employees. (c) Since, for the purpose of section...

...plan are made at such times or in such amounts that the plan In operation discriminates in favor of officers, shareholders, persons whose principal duties...other employees, or highly compensated employees. For the rules with respect to discrimination, see (§1-401-3 and 1.401-4. A profit-sharing plan within...

...of supervising the work of other employees, or highly compensated employees, and (C) Such benefits do not discriminate In favor of employees who are...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees. A plan shall not be considered...

...trust. (6) Discrimination. The trust must be part of a plan whose eligibility con dition.s and benefits do not discriminate in favor of employees who are...shareholders, persons whose principal duties consist of supervismf the work of other employees, or highly compensated employees. See sections 401(a)(3)(B)...

...and to prevent the trust device from being used for the principal benefit of shareholders, officers, persons whose principal duties consist in supervising the work of other employees, or highly paid employees, or as a means of tax avoidance, a trust will not be qualified unless it Is part...

...set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (il1) Such benefits...

...set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (ill) Such benefits...

...set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (iii) Such benefits...