...with commitments made as part of the required course of action. Tax incentivet for enterprise zone* Employer wage credit A 7.5-percent nonrefundable tax...percent of the capital or profits interest in the employer).89 For purponeH of this credit, a "small employer" would be defined aa an employer that,...

...five percent of the total combined voting power of all stock and (2) in the case of an employer that is not a corporation, more than five percent of the capital or profits interest. In determining the employer's highly compensated employees, five-percent owner status for the current...

...all stock in the corporation. For other types of business, a five-percent owner is a person who owns more than five percent of the capital or profits interest in the business (Code Sec. 416(i) (1) (B) CO). A related person is any person related to the taxpayer within...

...employer's stock. When the employer is not a corporation, a five-percent owner is any employee who owns more than five percent of the capital or profits interest in the employer. An employee is also treated as owning stock owned by certain members of the employee's family...

...under the educational assistance program could be for the benefit of shareholders or owners owning more than five percent of the capital or profits interest in the employer. 4 US Department of Labor, Bureau of Labor Statistics, 1986, Employee Benefits in Medium and...