...method of distribution which does not meet the terms of the preceding sentence. (10) In the case of a plan which provides contributions or benefits for employees some or all of whom are owner -employees (as defined In subsection (c) (3) ) — (A) paragraph (3) and the first and second...

...benefit plan. (8) Self-employed individuals In the case of a plan included in paragraph (1), (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l), for purposes of this section— [See main edition...

...transactions. In the case of a trust described in section 401 (a) which is part of a plan providing contributions or benefits for employees some or all of whom are owner-employees (as defined in section 401(c)(3)) who control (within the meaning of section 401 (d) (9) (B) ) the...

...annual compensation in case of plans covering shareholder-employees. (1) Under section 401(a)(17), a plan which provides contributions or benefits for employees, some or all of whom are shareholderemployees within the meaning of section 1379(d), is subject to the same limitation on annual...

...annual compensation in case of plans covering shareholder-employees. (1) Under section 401(a)(17), a plan which provides contributions or benefits for employees, some or all of whom are shareholder-employees within the meaning of section 1379(d), is subject to the same limitation on annual...

...annual compensation in case of plans covering shareholder-employees. (1) Under section 401(a)(17), a plan which provides contributions or benefits for employees, some or all of whom are shareholderemployees within the meaning of section 1379(d), is subject to the same limitation on annual...

...annuity plan. (8) Self-employed individuals. In the case of a plan Included In paragraph (1). (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401 (c) (1) , for purposes of this section — (A) The term...

...Reduction Act of 1975 (89 Stat. 47), in the case of a plan which was in existence on January 1, 1974, and which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) of the Code and §1.401-10(b), the provision described...

...section 4lO(a)( 1KB) but not satisfying the requirements of section 410(a)(l)(A); and plans which provide contributions or benefits for employees, some or all of whom are owner-employees (see section 401(a)( 10». (it) General rules. A provision for different age and service requirements...

...plan — "(A) by the employer for an owner-employee, and, ' (B) by an owner-employee as an employee. "(d) ADDITIONAL REQUIREMENTS FOR QUALIFICATION OF...profit-sharing plan which provides contributions or benefit* for employees some or ail of whom are owner-employees shall constitute a qualified trust under...