...thereunder. Such standards prohibit discrimination in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or the highly compensated employees.* Under the circumstances, we are of the opinion that, subject to...

...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 Part Page 5101 §401 (4) 1Í the contributions or benefits provided...

...inserting in place thereof the words "discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees." (3) The House committee report on the bill indicates that it is not...

...by the Commissioner 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." The intent of this classification as expressed on page 104 of the Ways...

...by the Commissioner 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 or benefits provided under the plan do not...

...by the Commissioner 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 Sec. 165. (a) (4) if the contributions or benefits provided under...

...by the Commissioner 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; 111 and (4) if the contributions or benefits provided under the plan...

...benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the...

...nor the Pension Committee shall discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees, as against employees who are not in such classifications. H. The Pension...

...Insure that stock bonus, pension, and profit-sharing plans are utilized for the welfare of employees in general, and to prevent the trust device from being...avoidance, a trust will not be qualified unless it is part of a plan which satisfies the coverage requirements of section 401<a)(3). However, if the plan...