 | United States. Internal Revenue Service - 1961 - 1668 페이지
...beneficiaries shall con^titute a qualified trust if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. In Revenue Ruling 55-14, CB 1955-1, 302, an employer who had established... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1050 페이지
...or highly compensated employees ; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1690 페이지
...employees, or highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the... | |
 | United States. Internal Revenue Service - 1962 - 1090 페이지
...of his employees or their beneficiaries shall constitute a qualified trust if the trust or plan does not discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or highly compensated employees. Pursuant to a pension plan adopted by one or more employers, the periods... | |
 | United States. Internal Revenue Service - 1968 - 1034 페이지
...for qualification if it covers such employees as qualify under a classification which is found not to discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or highly compensated employees. Section 401 (a) (5) set* forth certain classifications that will not... | |
 | United States. Internal Revenue Service - 1968 - 938 페이지
...the Code prorides that a plan will not qualify if the contributions or benefits provided thereunder discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or highly compensated employees. Thus, if forfeitures which result because of a lack of vesting inure... | |
 | United States. Internal Revenue Service - 1955 - 1158 페이지
...employees shall constitute a qualified trust if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...whose principal duties consist in supervising the work of otner employees, or highly compensated employees. In a profit-sharing plan, unless the participants... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 페이지
...an important reqnlrement for qualification if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. The current position of the Internal Revenue Service is that a pension... | |
 | United States. Congress. Senate. Committee on Finance - 1959 - 438 페이지
...classification set up by the employer and found by the internal Revenue Service not to be discriminatory in favor of employees who are officers, shareholders,...consist in supervising the work of other employees, or highly compensated employees. Section 401 of the 1954 code specifically indicates that a plan shall... | |
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... (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.... 
