 Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and "(4) if the contributions...  Compilation of the Social Security Laws - Page 314by United States. Congress. House. Committee on Ways and Means - 1961 - 504 pagesFull view - About this book
 | United States - Law - 1964 - 1098 pages
...benefits are payable to employees under a classification which is set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (ill) such benefits... | |
 | United States - Law - 1965 - 1110 pages
...benefits are payable to employees under a classification which is set forth in the plan and which is found by the Secretary or his delegate not to be discriminatory...shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees, and (ะจ) such benefits... | |
 | United States - Law - 1953 - 1744 pages
...employees; and (4) If the contributions or benefits provided under the plan do not discriminate in es (5) A classification shall not be considered discriminatory within the meaning of paragraphs (3) (B)... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 pages
...requires that a plan qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who...other employees, or highly compensated employees. This provision relates to the classification of employees lo whom benefits are offered. Section 165... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1942 - 1092 pages
..."such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who...other employees, or highly compensated employees." The intent of this classification as expressed on page 104 of the Ways and Means Committee report (No.... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1942 - 1328 pages
...lines 11 to 13 on page 112 of the House bill and inserting in place thereof the words "discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees." (3) The House committee report on the bill indicates that it is not the intention of the bill to outlaw... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...and Sec. 166. (a) (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. Sec. 165. (a) (5) A classification shall not be considered discriminatory within the meaning of paragraphs... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...such employees as qualify under a classification set up by the employer and found by the Commissioner not to be discriminatory in favor of employees who...other employees, or highly compensated employees; 111 and (4) if the contributions or benefits provided under the plan do not discriminate in favor of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders,...other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph l (3) (B)... | |
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