 | United States. Internal Revenue Service - 1972 - 624 էջ
...provides that a plan shall not be considered discriminatory within the meaning of section 401 (a) (4) merely because the contributions or benefits of or...employees under the plan bear a uniform relationship to compensation. If an insured plan provides that benefits shall be based on cash surrender values, all... | |
 | United States. Internal Revenue Service - 1973 - 824 էջ
...considered discriminatory within the meaning of this subparagraph merely because the benefits received under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of the employees covered by the plan. [Sec. 501 (c) (18) as added by section 121, Tax Reform Act 1969... | |
 | 1971 - 364 էջ
...employees who are officers, shareholders, persons whose principal duties consist in supervising the work ol other employees, or highly compensated employees;...such employees, or merely because the contributions cr benefits based on that part of an employee's remuneration which Is excluded from "wages" by section... | |
 | United States. Tax Court - 1973 - 908 էջ
...employees. Section 401 (a) (5) provides, however, that a plan shall not be considered discriminatory "merely because the contributions or benefits of or...regular rate of compensation, of such employees." The plan must be neither discriminatory on its face nor in its operation. Armanco Production*, Inc.,... | |
 | 1974 - 396 էջ
...because It excludes employees the whole of whose remuneration constitutes "wages" under section 3121 (a) (1) (relating to the Federal Insurance Contributions...compensation, of such employees, or merely because the contribution« or benefits based on that part of an employee's remuneration which Is excluded from... | |
 | 1975 - 398 էջ
...whose remuneration constitutes "wages" under section 3121(a) (1) (relating to the Federal 1nsurance Contributions Act) or merely because It is limited...contributions or benefits based on that part of an emp1oyee's remuneration which is excluded from "wages" by section 3121(a)(1) differ from the contributions... | |
 | 1971 - 332 էջ
...requirement that the benefits paid under the plan be nondlscrimlnatory, merely because the benefits received under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of the employees covered by the plan. Accordingly, the benefits provided for highly paid employees may... | |
 | 1972 - 332 էջ
...be considered discriminatory within the meaning of this clause merely because the benefits received under the plan bear a uniform relationship to the...compensation, or the basic or regular rate of compensation, of the employees covered by the plan. (B) In determining whether a plan meets the requirements of subparagraph... | |
 | 1977 - 472 էջ
...it excludes employees the whole of whose remuneration constitutes "wages" under section 3121(a)(l) (relating to the Federal Insurance Contributions Act)...part of an employee's remuneration which is excluded for "wages" by section 3121(a)(l) differ from the contributions or benefits based on employee's remuneration... | |
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Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or... 
