 | United States. Internal Revenue Service - Internal revenue - 1978 - 668 pages
...PROGRAM. — "(1) IN GENERAL.— For purposes of this section an educational assistance program is a separate written plan of an employer for the exclusive benefit of his employees to provide such employees with educational assistance. The program must meet the requirements of paragraphs... | |
 | United States. Internal Revenue Service - Internal revenue - 1976 - 612 pages
...GROUP LEGAL SERVICES PLAN. — For purposes of this section, a qualified group legal services plan is a separate written plan of an employer for the exclusive benefit of his employees or their spouses or dependents to provide such employees, spouses, or dependents with specified benefits... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1976 - 184 pages
...possibility of tax abuse through the misuse of such plans is minimized. A qualified group legal services plan must be a separate written plan of an employer for the exclusive benefit of his employees or their spouses or dependents. The plan must supply the employees, their spouses, and dependents with... | |
 | United States. Congress. Joint Committee on Taxation - Income tax - 1976 - 710 pages
...possibility of tax abuse through the misuse of such plans is minimized. A qualified group legal services plan must be a separate written plan of an employer for the exclusive benefit of his employees or their spouses or denendents. The plan must supply the employees, their spouses, and dependents with... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1976 - 132 pages
...such plans is minimized. A qualified group legal services plan bet ween an employer and his employees must be a separate written plan of an employer for the exclusive benefit of his employees or their spouses or dependents. The plan must supply the employees, their spouses, and dependents with... | |
 | United States - Government publications - 1976 - 424 pages
...GROUP LEGAL SERVICES PLAN. — For purposes of this section, a qualified group legal services plan is a separate written plan of an employer for the exclusive benefit of his employees or their spouses or dependents to provide such employees, spouses? or dependents with specified benefits... | |
 | United States - Social security - 2004
...Program. — (1) In general. — For purposes of this section an educational assistance program is a separate written plan of an employer for the exclusive benefit of his employees to provide such employees with educational assistance. The program must meet the requirements of paragraphs... | |
 | Income tax - 1981 - 28 pages
...scheduled to expire on December 31, 1981. Requirements for qualified plans A qualified group legal services plan must be a separate written plan of an employer for the exclusive benefit of employees,1 their spouses, or their dependents.2 The plan must provide participants with specified... | |
 | Tax credits - 1981 - 28 pages
...qualified educational assistance program (Code sec. 127). A qualified educational assistance program must be a separate written plan of an employer for the exclusive benefit of employees. The plan also must meet requirements with respect to nondiscrimination in contributions... | |
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A qualified group legal services plan must be a separate written plan of an employer for the exclusive benefit of employees or their spouses or dependents. 
