...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...

...Committee. In the administration of the Plan, neither the Board of Directors nor the Pension Committee shall discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or highly compensated employees, as against employees who are not in such classifications. H. The Pension...

...578, of the 826 employees satisfied the age and service requirements, then 462 (80 percent of 678) participating employees would satisfy the percentage...other employees, or the highly compensated employees. (o) Since, for the purpose of section 401, a profit-sharing plan is a plan which provides for distributing...

...it may still qualify under section 401(a)(3)(B) provided always that (as required by section «lOKai (3) and (4)) the plan's eligibility conditions, benefits,...purpose of section 401, a profit-sharing plan is a plan Internal Revenue Service, Treasury which provides for distributing the funds accumulated under the...

...(B) of such section provided always that (as required by paragraphs (3) and (4) of section 165 (a) ) the plan's eligibility conditions, benefits, and contributions...employees, or the highly compensated employees. (c) Section 165 (a) (5) sets out certain classifications that will not in themselves be considered discriminatory....

...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...

...device whatever, it discriminates either in eligibility requirements, contributions, or benefits in favor of employees who are officers, shareholders,...other employees, or the highly compensated employees. See section 401(a) (3), (4), and (5). Similarly, a stock bonus or profit-sharing plan is not a plan...

...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...

...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) sets forth certain classifications that will not in...

...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) sets forth certain classifications that will not in...