...classification set up by the employer and found by the Commissioner not to be discriminatory * » • and (4) If the contributions or benefits provided...be considered discriminatory within the meaning of paragraphs (3) (B) or (4) of this subsection merely because it excludes employees the whole of whose...

...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,...other employees, or highly compensated employees. Section 401(a)(5) sets forth certain classifications that will not in themselves be considered discriminatory....

...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,...other employees, or highly compensated employees. Section 401(a)(5) sets forth certain classifications that will not in themselves be considered discriminatory....

...required by section 401(a) (3) and (4), the plan's eligibility conditions, benefits, and contributions do not discriminate in favor of employees who are...consist in supervising the work of other employees, or the highly compensated employees. (c) Since, for the purpose of section 401, a profit-sharing plan...

...required by section 401(a) (3) and (4)) the plan's eligibility conditions, benefits, and contributions do not discriminate in favor of employees who are...consist in supervising the work of other employees, or the highly compensated employees. (c) Since, for the purpose of section 401, a profit-sharing plan...

...contributions or benefits are based would result in discrimination in contributions or benefits in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. See Revenue Ruling 69-503 CB 1969-2, 94. Accordingly, opinion letters relating to master or prototype...

...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 hlghiy compensated employees. Section 401(aX5) sets forth certain classifications that will not in...

...employer and found by the Secretary or his delegate not to be discriminatory in favor of employe«* who are officers, shareholders, persons whose principal...other employees, or highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminât« IB favor of...

...device whatever, it discriminates either in eligibility requirements, contributions, or benefits in favor of employees who are officers, shareholders,...consist in supervising the work of other employees, or the highly compensated employees. See section 401(a) (3), (4), and (5). Similarly, a stock bonus or...

...a classification set up by the employer and found by the Commissioner not to be discriminator}' in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. the taxpayer as an ordinary and necessary business expense under the provisions of section 23 (a) (1)...