 | United States. Internal Revenue Service - 1978 - 668 lapas
...fiduciary standards and self-dealing prohibitions for qualified plans. Qualified plans are not permitted to discriminate in favor of employees who are officers, shareholders, or highly compensated. Present law also provides for IRAs (individual retirement accounts, individual retirement annuities,... | |
 | United States. Internal Revenue Service - 1979 - 644 lapas
...provides for a classification set up by the employer and found by the Secretary or his delegate not to discriminate in favor of employees who are officers, shareholders, or highly compensated. Coverage under this plan does not satisfy the percentage requirement of section 410(b)(l)(A) of the... | |
 | United States. Tax Court - 1980 - 1358 lapas
...401(a)(4) provides that a plan will fail to qualify if the contributions or benefits provided thereunder discriminate in favor of employees who are officers, shareholders, or highly compensated. Section 410(bXl) sets forth certain minimum standards relating to the eligibility of employees for... | |
 | United States. Internal Revenue Service - 1974 - 584 lapas
...there has been (or there is reason to believe there will be) an accrual of benefits or forfeitures tending to discriminate in favor of employees who are officers, shareholders or who are highly compensated. In the past, however, the law in this area has been administered on a case-by-case... | |
 | United States. Internal Revenue Service - 1978 - 372 lapas
...— "(1) such transportation is provided under a separate written plan of the employer which does not discriminate in favor of employees who are officers, shareholders, or highly compensated employees, and "(2) the plan provides that the value of such transportation is provided in addition... | |
 | United States. Internal Revenue Service - 1981 - 808 lapas
...must cover either a certain percentage of employees or a classification of employees that does not discriminate in favor of employees who are officers, shareholders, or highly compensated (the prohibited group). (2) Section 401 (a) (4), which requires that, to satisfy the requirements of... | |
 | United States. Internal Revenue Service - 1977 - 632 lapas
...be the type of benefit which is provided by a defined benefit plan and the targeted benefit must not discriminate in favor of employees who are officers, shareholders, or highly compensated. For purposes of this paragraph, in the determination of the time an employee begins employment, any... | |
 | United States. Internal Revenue Service - 1976 - 720 lapas
...benefit plans. Guidelines are provided for determining whether the benefits of a target benefit plan discriminate in favor of employees who are officers, shareholders, or highly compensated. Rev. Rul. 76-464' SECTION 1. PURPOSE The purpose of this Revenue Ruling is to provide guidelines for... | |
 | United States. Internal Revenue Service - 1975 - 652 lapas
...shareholders, or highly compensated is reasonable, is not sufficient to establish that the plan does not discriminate in favor of employees who are officers, shareholders, or highly compensated. (3) Multiple plans — (i) An employer may designate two or more plans as constituting a single plan... | |
 | United States. Tax Court - 1979 - 1248 lapas
...there has been (or there is reason to believe there will be) an accrual of benefits or forfeitures tending to discriminate in favor of employees who are officers, shareholders or who are highly compensated. In the past, however, the law in this area has been administered on a caseby-case... | |
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... been (or there is reason to believe there will be) an accrual of benefits or forfeitures tending to discriminate in favor of employees who are officers, shareholders or who are highly compensated. In the past, however, the law in this area has been... 
