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. Tax Court - Taxation - 1974 - 932 pages
...customary employment Is 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...employees, or highly compensated employees ; and (4) of the contributions or benefits provided under the plan do not discriminate in favor of employees... | |
| United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - 476 pages
...requirements, if any, prescribed by the plan as a condition of participation, or "(B) such employees as qualify under a classification set up by the employer and...discriminatory in favor of employees who are officers, shareholders, or highly compensated. " (2) EXCLUSION or CERTAIN EMPLOYEES. — For purposes of paragraph... | |
| Administrative law - 1975 - 398 pages
...customary employment is 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...employees, or highly compensated employees; and (4) 1f the contributions or beneflta provided under the plan do not discriminate In favor of employees... | |
| United States. Congress. House. Education and Labor - 1975 - 1000 pages
...requirements, if any, prescribed by the plan as a condition of participation, or "(B) such employees as qualify under a classification set up by the employer and...discriminatory in favor of employees who are officers, shareholders, or highly compensated. "(2) EXCLUSION OF CERTAIN EMPI-OYEES. — For purposes of paragraph... | |
| Administrative law - 1972 - 332 pages
...benefits are payable to employees under a classification which is set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (Ill) Such benefits... | |
| Administrative law - 1971 - 332 pages
...benefits are payable to employees under a classification which is set forth In the plan and which is found by the Secretary or his delegate not to be discriminatory...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (1i1) Such benefits... | |
| Administrative law - 1968 - 348 pages
...if it covers such employees as qualify under a classification which is found not to discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. Section 401 (a) (5) sets forth certain classifications that will not in themselves be considered discriminatory.... | |
| United States. Tax Court - Taxation - 1977 - 1218 pages
...intended to qualify under this subsection which benefits * * ' * * * (B) such employees as qualify under a classification set up by the employer and...other employees, or highly compensated employees; During the years in issue, of the six individuals covered by the petitioner's profit-sharing plan,... | |
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