 | United States. Securities and Exchange Commission - 1952 - 920 pages
...standards of the Internal Revenue Code and the Regulations thereunder with respect to nondiscrimination in favor of "employees who are officers, shareholders,...consist in supervising the work of other employees, or the highly compensated employees."4 While we have had some doubt as to the propriety, under the standards... | |
 | United States - 1953 - 1744 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as ted States and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees... | |
 | United States - 1964 - 1098 pages
...a classification which is set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory in favor of employees who...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (ill) such benefits... | |
 | United States - 1965 - 1110 pages
...a classification which is set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory in favor of employees who...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (ะจ) such benefits... | |
 | United States - 1988 - 1290 pages
...apply with respect to any plan maintained by an employer unless such plan benefits such employees as qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of highly compensated employees. (6) Definitions and special... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 pages
...minimum period prescribed by the trust, not to exceed 5 years, or (subparagraph (B)) such employees as qualify under a classification set up by the employer...Commissioner not to be discriminatory in favor of officers, shareholders, supervisory or highly compensated employees. Paragraph (4) provides similar... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 pages
...part-time employees and except casual employees, must be eligible. In the alternative, the scheme must be under a classification set up by the employer and...Commissioner not to be discriminatory in favor of officers, shareholders, or highly priced employees. Senator TAFT. Are those the only qualifications?... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer...other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as tract or option to acquire) is less than the amount...stock or securities sold or otherwise disposed of, and Sec. 165. (a) (4) if the contributions or benefits provided under the plan do not discriminate... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...customary employment is for not more than five months in any calendar year, or (B) such employees as qualify under a classification set up by the employer...other employees, or highly compensated employees; 111 and (4) if the contributions or benefits provided under the plan do not discriminate in favor of... | |
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In any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties... 
