...under a classification set np by the employer and found by the Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in snpervising the work of other employees, or highly compensated employees ; and (4) if the contributions...

...of supervising the work of other employees, or highly compensated employees, and (iii) such benefits corporation has gross receipts more than 20 percent of which is derived from of supervising the work of other employees, or highly compensated employees. A plan shall not be considered...

...and to prevent the trust device from being used for the principal benefit of shareholders, officers, x ^ : z { | highly paid employees, or as a means of tax avoidance, a trust will not be Qualified unless it is part...

...classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders,...other employees, or highly compensated employees; and "(4) if the contributions or benefits provided under the plan do not discriminate in favor of employees...

...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...

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

...of supervising the work of other employees, or highly compensated employees, and (iii) such benefits do not discriminate in favor of employees who are...officers, shareholders, persons whose principal duties conlist of supervising the work of other employees, or highly compensated employees. A plan shall not...

...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...

...employees ; and paragraph (4) provides that the contributions or benefits provided under the plan must not discriminate in favor of employees who are officers,...of other employees, or highly compensated employees (referred to hereinafter as the prohibited group) . Paragraph (5) provides that a classification shall...

...sections 401 (a) (3) and 401 (a) (4). Section 401 (a) (4) provides that contributions or benefits shall not discriminate in favor of employees who are officers,...other employees, or highly compensated employees. 02. In Rev. Rul. 65-266, an employer established a pension plan, with full and immediate vesting, covering...