| 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,... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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,... | |
| 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),... | |
| 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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