 ... used for, or diverted to, purposes other than for the exclusive benefit of such employees or their beneficiaries. (2) As used in section 401 (a) (2) , the phrase "if under the trust instrument it is impossible...  Hearings - Página 393por United States. Congress. House. Committee on Education - 1957Vista completa - Acerca de este libro
 | 1940 - 1806 páginas
...all liabilities to employees covered by the trust) for any part of the trust corpus or income to be e period of administration, or by a corporation, the tax shall be assessed such employees. (d) Impossibility of diversion. As used in section 165 (a) (2), the phrase "if under... | |
 | 1941 - 1688 páginas
...all liabilities to employees covered by the trust) for any part of the trust corpus or income to be used for, or diverted to, purposes other than for the exclusive benefit of such employees. (d) Impossibility of diversion. As used in section 165 (a) (2), the phrase "if under... | |
 | Wisconsin - 1947 - 1458 páginas
...dependents and beneficiaries under the trust, for any part of the corpus or income to be at any time used for or diverted to purposes other than for the exclusive benefit of such employes, or their dependents or beneficiaries. The term "employer" as used in this subsection... | |
 | United States. Congress. Joint Committee on Labor-Management Relations - 1948 - 610 páginas
...contingency, or by collateral arrangement, or by any other Oeans, for any part of the funds of the Plan to be used for or diverted to purPoses other than for the exclusive benefit of employees ; provided, however, that if at any time the Plan shall terminate and if there shall be any... | |
 | 1998 - 874 páginas
...and their beneficiaries covered by the plan. For any part of the funds of the custodial account to be used for, or diverted to, purposes other than for the exclusive benefit of the employees or their beneficiaries as provided for in the plan (see paragraph (a) of §1.401-2). (3) An annuity... | |
 | 2004 - 1004 páginas
...and their beneficiaries covered by the plan. For any part of the funds of the custodial account to be used for, or diverted to, purposes other than for the exclusive benefit of the employees or their beneficiaries as provided for in the plan (see paragraph (a) of §1.401-2). (3) An annuity... | |
 | 1994 - 870 páginas
...(WIti requirei tainedl (4)F( Deceml viauali Plans. Q$< with! ipla 10 Internal Revenue Service, Treasury or diverted to. purposes other than for the exclusive benefit of the employees or their beneficiaries (see {1.401-2); (v) It must be part of a plan which benefits prescribed percentages... | |
 | 1997 - 876 páginas
...under the trust, for any part of the corpus or income to be used for, 26 CFR Ch. I (4-1-97 Edition) or diverted to, purposes other than for the exclusive benefit of the employees or their beneficiaries (see § 1.401-2); (v) It must be part of a plan which benefits prescribed percentages... | |
 | 2002 - 952 páginas
...employees or their beneficiaries covered by the trust) for any part of the trust corpus or income to be used for, or diverted to, purposes other than for the exclusive benefit of such employees or their beneficiaries. This section does not apply to funds of the trust which are... | |
 | 1960 - 1764 páginas
...employees or their beneficiaries covered by the trust) for any part of the trust corpus or income to be used for, or diverted to, purposes other than for the exclusive benefit of such employees or their beneficiaries. (2) As used in section 401 (a) (2), the phrase "if under the... | |
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