 | United States. Congress. House. Committee on Ways and Means - 1977 - 296 էջ
...treatment provided by the amendment is to be available only if the plan is offered to employees who qualify under a classification set up by the employer and found by the Secretary of the Treasury not to discriminate in favor of employees who are officers, shareholders,... | |
 | 1978 - 1208 էջ
...benefits either — 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 amd found by the Secretary not to be discriminatory in favor of employees who are officers, shareholders,... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 494 էջ
...respect to nondiscrimination in eligibility. The Act requires that a program must 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 officers, owners, highly compensated... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1376 էջ
...respect to nondiscrimination in eligibility. The Act requires that a program must 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 officers, owners, highly compensated... | |
 | United States - 2004
...of section 414(q)) or their dependents. (3) Eligibility. — The program 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 described in paragraph (2), or their dependents.... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 424 էջ
...respect to nondiscrimination in eligibility. The Act requires that a program must benefit employees who qualify under a classification set up by the employer and found by the Treasury Department not to be discriminatory in favor of employees who are officers, owners, highly... | |
 | 1981 - 446 էջ
...respect to nondiscrimination in eligibility. The Act requires that a program must benefit employees who qualify under a classification set up by the employer and found by the Treasury Department not to be discriminatory in favor of employees who are officers, owners, highly... | |
| |
... (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... 
