...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...

...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 (Ш) such benefits...

...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)...

...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...

..."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....

...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...

...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...

...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 paragraphs (3) (B)...

...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...

...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)...