...thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or then- beneficiaries; (3) If the trust, or two or more trusts,...other employees, or highly compensated employees. (6) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B)...

...Code a stock bonus, pension, or profit-sharing plan meets an important reqnlrement for qualification if the contributions or benefits provided under the...other employees, or highly compensated employees. The current position of the Internal Revenue Service is that a pension plan may meet the test of nondiscrimination...

...Code a stock bonus, pension, or profit-sharing plan meets an Important requirement for qualification if the contributions or benefits provided under the...other employees, or highly compensated employees. The current position of the Internal Revenue Service is that a pension plan may meet the test of nondiscrimination...

...classification set up by the employer and found by the internal Revenue Service not to be discriminatory in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. Section 401 of the 1954 code specifically indicates that a plan shall not be discriminatory merely...

...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...discriminate in favor of employees who are officers, share holders, persons whose principal duties consist in supervising the work of other employees, or...

...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...

...classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in ion shall be allowed for — (1) Premiums paid on...(2) Any amount paid or accrued on indebtedness inc and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees...

...for qualification if it covers such employees as qualify under a classification which is found not to Section 401(a) (5) sets forth certain classifications that will not in themselves be considered discriminatory....

...as qualify under a classification set up by the employer and found by the Secretary or his delosate not to be discriminatory in favor of employees who...other employees, or highly compensated employees. (0) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B)...

...and employees whose customary employment Is for not more than 0 months In any calendar year, or i(B) such employees as qualify under a classification set...other employees, or highly compensated employees. (137) HAROLD D. GREENWALD period 1945-53, and a ruling was sought and obtained from him on each occasion...