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" The qualification rules limit the amount of benefits that can be provided through a qualified plan and require that benefits be provided on a basis that does not discriminate in favor of highly compensated employees. In addition, qualified plans are required... "
Description of Tax Bills (S. 1239, S. 1821, S. 2078, S. 2409, S. 2484, S ... - Page 24
1988 - 31 pages
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Tax Reform Proposals: Pensions and Deferred Compensation

1985 - 144 pages
...limits) for contributions to a qualified plan even though an employee's income inclusion is deferred. Benefits or contributions under a qualified plan are...standards designed to prohibit discrimination in favor of employees who are officers, shareholders, or highly compensated. In addition, qualified plans are required...
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Tax reform proposals: tax treatment of employee stock ownership plans (ESOPs ...

1985 - 46 pages
...exclusive benefit of employees before the liabilities to employees and their beneficiaries are satisfied. Benefits or contributions under a qualified plan are...standards designed to prohibit discrimination in favor of employees who are officers, shareholders, or highly compensated. In addition, qualified plans are required...
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Retirement Income Security in the United States: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Social Security - 1986 - 950 pages
...provided under qualified plans from the time contributions are made until the time benefits are received. Benefits or contributions under a qualified plan are...standards designed to prohibit discrimination in favor of employees who are officers, shareholders, or highly compensated. In addition, qualified plans are required...
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Retirement Income Policy Act: Hearing Before the Subcommittee on ..., Volume 4

United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy - 1986 - 628 pages
...limits) for contributions to a qualified plan even though an employee's income inclusion is deferred. Benefits or contributions under a qualified plan are...standards designed to prohibit discrimination in favor of employees who are officers, shareholders, or highly compensated. In addition, qualified plans are required...
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Background Material and Data on Major Programs Within the Jurisdiction of ...

1992 - 1924 pages
...through a qualified plan, and require that benefits be provided on a basis that does not discriminate in favor of highly compensated employees. In addition,...are required to meet minimum standards relating to participation (the restrictions that may be imposed on participation in the plan), coverage (the number...
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Background Material and Data on Major Programs Within the Jurisdiction of ...

United States. Congress. House. Committee on Ways and Means - 1992 - 1924 pages
...through a qualified plan, and require that benefits be provided on a basis that does not discriminate in favor of highly compensated employees. In addition,...are required to meet minimum standards relating to participation (the restrictions that may be imposed on participation in the plan), coverage (the number...
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Background Material and Data on Major Programs Within the Jurisdiction of ...

United States. Congress. House. Committee on Ways and Means - 1994 - 1336 pages
...through a qualified plan and require that benefits be provided on a basis that does not discriminate in favor of highly compensated employees. In addition,...are required to meet minimum standards relating to participation (the restrictions that may be imposed on participation in the plan), coverage (the number...
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Background Material and Data on Major Programs Within the Jurisdiction of ...

1998 - 1570 pages
...through a qualified plan and require that benefits be provided on a basis that does not discriminate in favor of highly compensated employees. In addition,...are required to meet minimum standards relating to participation (the restrictions that may be imposed on participation in the plan), coverage (the number...
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Background Material and Data on Major Programs Within the Jurisdiction of ...

2000 - 1596 pages
...through a qualified plan and require that benefits be provided on a basis that does not discriminate in favor of highly compensated employees. In addition,...are required to meet minimum standards relating to participation (the restrictions that may be imposed on participation in the plan), coverage (the number...
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