...week, and employees whose 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 found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders,...

...week, and employees whose customary employment is for not more than 5 months in any calendar year, or x 4 .B [4 Er/ > :K eH | I k RG)xv@ e63 _ 4k p l pv \b J Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders,...

...customary employment is for not more than 5 months in any calendar year, or ( B) such employees as qualffy 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,...

...(v) It must be part of a plan which benefits prescribed percentages of employees, or which benefits enue Service certain specified classes of employees (see 5 1.401-3 and. In addition, see 5 1.401-12 for special...

...week, and employees whose 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 found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders,...

...minimum age and service 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 found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders,...

...requirements. Section 401(a)(3)(B) provides that a trust will satisfy the coverage requirements if it benefits 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,...

...section 401 (a) may, in lieu of meeting the percentage requirements of section 401 (a) (3) ( A) , benefit such employees as qualify under a classification set up by the employer and found by the Secretary of the Treasury or his delegate not to be discriminatory in favor of employees who are officers,...

...under the plan if 70 percent or more of all employees are eligible to benefit under the plan; or "(ii) 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 participants. "(B) EXCLUSION OF CERTAIN...

...self-employed individuals, or highly compensated. "(2) ELIGIBILITY. — The plan shall benefit employees who qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of employees who are described in paragraph (1). For purposes...