 | United States. Tax Court - 1974 - 862 էջ
...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,... | |
 | United States. Tax Court - 1985 - 1036 էջ
...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,... | |
 | United States. Tax Court - 1977 - 1160 էջ
...requirements of section 401(a)(3XB) of the Code. That section recognizes as qualified a plan which 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 the prohibited group. It must also meet... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 536 էջ
...Any classification that cannot come within the percentage requirements of section 401(a) (3) (A) must "qualify under a classification set up by the employer and found by the Secretary . . . not to be discriminatory. . . ." [§401 (a) (3) (B)]. Further, a plan must not discriminate... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1974 - 1094 էջ
...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,... | |
 | United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - 476 էջ
...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,... | |
 | United States. Congress. House. Education and Labor - 1975 - 1000 էջ
...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,... | |
 | 1968 - 348 էջ
...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,... | |
 | United States - 1976 - 424 էջ
...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... | |
 | United States. General Accounting Office - 1977 - 112 էջ
...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 not to be discriminatory in favor of employees who are officers, shareholders, or highly... | |
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... (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 consist in supervising... 
