 Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and "(4) if the contributions...  Compilation of the Social Security Laws - Page 314by United States. Congress. House. Committee on Ways and Means - 1961 - 504 pagesFull view - About this book
 | United States. Congress. House. Committee on Ways and Means - Finance, Public - 1971 - 1306 pages
...section of employees, or in the words of the Internal Revenue Code, "plans which do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees." Obviously, the aim of the code is to encourage retirement programs for those who will not ordinarily... | |
 | United States. Tax Court - Government publications - 1985 - 1036 pages
...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. * • * In his adverse determination letter, respondent retroactively revoked the qualified status... | |
 | United States. Tax Court - Government publications - 1978 - 1192 pages
...hold that respondent correctly determined that for 1972 the coverage classification discriminated "in favor of employees who are officers, shareholders,...the work of other employees, or highly compensated 'SEC. 7805. RULES AND REGULATIONS. employees." This violates the requirements of section 401(a)(3XB),... | |
 | Administrative law - 1972 - 376 pages
...customary employment Is for not more than б months in any calendar year, or (B) Such employees as qualify under a classification set up by the employer and...and (4) If the contributions or benefits provided linder the plan do not discriminate In favor of employees who are officers, shareholders, persons whose... | |
 | United States. Congress. House. Committee on Ways and Means - Pension trusts - 1972 - 340 pages
...section of employees, or in the words of the Internal Revenue Code, "plans which do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees." Obviously, the aim of the code is to encourage retirement programs for those who will not ordinarily... | |
 | United States. Congress. House. Science and Astronautics - 1972 - 218 pages
...as follows : ". . . 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." Engineers and scientists are highly compensated employees. If an employer were to afford them special... | |
 | United States. Congress. House. Committee on Ways and Means - 1972 - 924 pages
...section of employees, or in the words of the Internal Revenue Code, "plans which do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees." Obviously, the aim of the code is to encourage retirement programs for those who will not ordinarily... | |
 | Administrative law - 1973 - 384 pages
...employees; and (4) If the contributions or benefits provided under the plan do not discriminate In favor of employees who are officers, shareholders,...the work of other employees, or highly compensated employee«. (6) A classification shall not be considered discriminatory within the meaning of parkgraph... | |
 | Administrative law - 1974 - 396 pages
...employment Is for not more than 6 months In any calendar year, or (B) Such employees as qualify under » classification set up by the employer and found by...discriminate In favor of employees who are officers, snareholders, persons whose principal duties consist in supervising the work of other employees, or... | |
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