...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,...other employees, or highly compensated employees; and "(4) if the contributions or benefits provided under the plan do not discriminate in favor of employees...

...by the employer and found by the Commissioner not to be discriminatory In favor of employees who ire officers, shareholders, persons whose principal duties...officers, shareholders, persons whose principal duties conilit In supervising the work of other employees, or highly compensated employees. (790) MELDRUM...

...benefit of his employees or their beneficiaries shall constitute a qualified trust under this section— (4) if the contributions or benefits provided under...other employees, or highly compensated employees. 'Respondent also questions whether the amendment to the profit-sharing plan was in fact adopted tnd...

...residing primarily within the lines of section 401 (a) (4) which states that a trust will be qualified, "if the contributions or benefits provided under the...other employees, or highly compensated employees." (Emphasis supplied.) In determining whether the contributions under the profit-sharing and union plans...

...classification set up by the employer and found by the Commissioner not to be discriminatory • • • and (4) if the contributions or benefits provided...consist in supervising the work of other employees, or highly comiwnsated employees. (5) A classification shall not be considered discriminatory within the...

...principal duties consist In supervising the work of other employees, or highly compensated employees ; a ad (4) If the contributions or benefits provided under...shareholders, persons whose principal duties consist in the work of other employees, or highly compensated employees. the taxpayer as an ordinary and necessary...

...requirements for qualification under section 401, contributions or benefits under a qualified plan must not discriminate in favor of employees who are officers,...other employees, or highly compensated employees. The problem of discriminatory benefits under section 401 (a) (4) of the Code would arise if the vesting...

...employees ; and paragraph (4) provides that the contributions or benefits provided under the plan must not discriminate in favor of employees who are officers,...of other employees, or highly compensated employees (referred to hereinafter as the prohibited group) . Paragraph (5) provides that a classification shall...

...sections 401 (a) (3) and 401 (a) (4). Section 401 (a) (4) provides that contributions or benefits shall not discriminate in favor of employees who are officers,...other employees, or highly compensated employees. 02. In Rev. Rul. 65-266, an employer established a pension plan, with full and immediate vesting, covering...

...for all participants. Section 401 (a) (4) of the Code provides that a profit-sharing plan may qualify if the contributions or benefits provided under the...discriminate in favor of employees who are officers, shareholders, or highly compensated. Section 1.401-4(a)(l)(iii) of the Income Tax Regulations provides...