...profit-sharing plan may not be discriminatory — (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. An income tax ruling released in 1944 provided that a pension or profit-sharing plan would not generally...

...beneficiaries shall con^titute a qualified trust if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...other employees, or highly compensated employees. In Revenue Ruling 55-14, CB 1955-1, 302, an employer who had established a qualified,, contributory,...

...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 paragraphs (3) (B)...

...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 paragraphs (3) (B)...

...of his employees or their beneficiaries shall constitute a qualified trust if the trust or plan does not discriminate in favor of employees who are officers,...other employees, or highly compensated employees. Pursuant to a pension plan adopted by one or more employers, the periods of past service of an employee...

...the Code prorides that a plan will not qualify if the contributions or benefits provided thereunder discriminate in favor of employees who are officers,...other employees, or highly compensated employees. Thus, if forfeitures which result because of a lack of vesting inure principally to the benefit of...

...of supervising the work of other employees, or highly compensated employees, and (iii) 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...

...provided under the plan do not discriminate in favor of employees who are oflicere, share bolders, persons whose principal duties consist in supervising...other employees, or highly compensated employees. Sec. 165. (a) (5) A classification shall not be considered discriminatory within the meaning of paragraphs...

...device whatever, it discriminates either in eligibility requirements, contributions, or benefits iu favor of employees who are officers, shareholders, persons whose principal duties consist In si vising the work of other employees, or the highly compensated employees, section 401(a) (3), (4),...

...employees shall constitute a qualified trust if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...whose principal duties consist in supervising the work of otner employees, or highly compensated employees. In a profit-sharing plan, unless the participants...