Common use of 415 Safe-Harbor Compensation Clause in Contracts

415 Safe-Harbor Compensation. Compensation is defined as wages, salaries, and fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the plan to the extent that the amounts are includible in gross income (including, but not limited to, commissions paid salesmen, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements or other expense allowances under a nonaccountable plan (as described in section 1.62-2(c) of the regulations)), and excluding the following:

415 Safe-Harbor Compensation. Compensation is defined as means wages, salaries, and fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the plan Plan to the extent that the amounts are includible in gross income (including, but not limited to, commissions paid salesmensalespersons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements reimbursements, or other expense allowances under a nonaccountable plan (as described in section Regulation 1.62-2(c) of the regulations))), and excluding the following:

415 Safe-Harbor Compensation. Compensation is defined as wages, salaries, and fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the plan SEP Plan to the extent that the amounts are includible in gross income (including, but not limited to, commissions paid salesmento sales- persons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements or other expense allowances allow- ances under a nonaccountable plan (as described in section 1.62Regulations Section 1.61-2(c) of the regulations)), and excluding the following:

415 Safe-Harbor Compensation. Compensation is defined as means wages, salaries, and fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the plan Plan to the extent that the amounts are includible in gross income (including, but not limited to, commissions paid salesmensalespersons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements reimbursements, or other expense allowances under a nonaccountable plan (as described in section Regulation 1.62-2(c) of the regulations)), and excluding the following: