...their beneficiaries shall constitute a qualified trust if the trust or plan does not discriminate in favor of employees who are officers, shareholders,...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...

...employees ; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraphs (3) (B)...

...employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraphs (3) (B)...

...discriminatory — (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. An income tax ruling released in 1944 provided that a pension or profit-sharing plan would not generally...

...employees who are officers, shareholders, persons whose principal duties consist in supervising the wort of other employees, or highly compensated employees...benefits provided under the plan do not discriminate 1° favor of employees who are officers, shareholders, persons whose principal duties consist in supervising...

...employees ; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B)...

...reqnlrement for qualification if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. The current position of the Internal Revenue Service is that a pension plan may meet the test of nondiscrimination...

...who qualify under a classification set up by the employer and found by the internal Revenue Service not to be discriminatory in favor of employees who...other employees, or highly compensated employees. Section 401 of the 1954 code specifically indicates that a plan shall not be discriminatory merely...

...employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B)...

...employees; and (4) if the contributions or benefits provided under the plan do not discriminate in hicle is, or is required to be, registered ؁ ǀ P J G (5) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B)...