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" In each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding 5 years, employees whose customary employment Is for not more than 20 hours In any one week, and employees whose customary employment Is... "
Tax Proposals Affecting Private Pension Plans: Hearings Before..., 92-2.... - Page 236
by United States. Congress. House. Committee on Ways and Means - 1972
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1964 - 1462 pages
...employed less than 2 years, "(B) employees whose customary employment is 20 hours or less per week, "(0) employees whose customary employment is for not more than 5 months in any calendar year, and "(D) officers, persons whose principal duties consist of supervising the work of other employees,...
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The Code of Federal Regulations of the United States of America

1966 - 268 pages
...employees who have been employed not more than a minimum period prescribed by the plan, not exceeding б years, employees whose customary employment is for...for not more than 5 months in any calendar year, or (B) Such employees as qualify under a classification set up by the employer and found by the Secretary...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1394 pages
...percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum...for not more than 5 months in any calendar year, or "(B) such employees as qualify under a classification set up by the employer and found by the Secretary...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1392 pages
...or more. For purposes of the preceding sentence, the term 'employee' does not include any employee whose customary employment is for not more than 20 hours in any one week or is for not more than 5 months in any calendar year. "(4) Under the plan— "(A) contributions or...
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The Code of Federal Regulations of the United States of America

1968 - 340 pages
...employees who have been employed not more than a minimum period prescribed by the plan, not exceeding б years, employees whose customary employment Is for...employees whose customary employment Is for not more than 6 months in any calendar year, or (B) Such employees as qualify under a classification set up by the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...whether the percentage coverage tests of that section are met, there are excluded from consideration all employees who have been employed not more than a minimum period prescribed by the plan, not exceeding five years, employees whose customary employment is for not more than 20 hours in any one week, and...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1974 - 624 pages
...benefit under the plan. In each case, there are excluded from consideration as "all employees" those employees who have been employed not more than a minimum period prescribed by the plan (not exceeding five years), employees whose customary employment is for not more than 20 hours a week, and employees...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950 - 1992 pages
...centum or more of all the employees are eligible to benefit under the plan, excluding In each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding five years, employees whose customary employment is for not more than twenty hours in any one week,...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974 - 454 pages
...upheld by the. courts, has r' In applying those numerical tests under present law. there are excluded employees who have been employed not more than a minimum period prescribed by the plan (up to 5 years), part-time employees (customary employment for not more than 20 hours In any one week),...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1979 - 644 pages
...employed less than 2 years; (ii) Employees whose customary employment is 20 hours or less per week ; (iii) Employees whose customary employment is for not more than 5 months in any calendar year; (iv) Officers; (v) Persons whose principal duties consist of supervising the work of other employees;...
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