Owner-Employee. A sole proprietor or a partner owning more than 10% of either the capital or profits interest of the partnership.
Owner-Employee. 6 1.32 Participant.....................................................................................6 1.33 Plan............................................................................................6 1.34
Owner-Employee. Owner-Employee means a sole proprietor or a partner who owns more than ten percent (10%) of either the capital interest or profits interest in an unincorporated Employer and who receives income from such unincorporated Employer for personal services.
Owner-Employee. The term Owner-Employee means (1) in the case of an Employer or Affiliated Employer which is an unincorporated trade or business, an individual who owns the entire interest in such Employer or Affiliated Employer; and (2) in the case of an Employer or Affiliated Employer which is a partnership, an individual who owns more than 10% of either the capital interest or the profit interest in such Employer or Affiliated Employer.
Owner-Employee. (a) Self-employed person who entirely owns an unincorporated business, trade or profession; or
Owner-Employee. For purposes of this section 2.3, an Owner-Employee or two or more Owner-Employees will be considered to control a trade or business:
Owner-Employee. 3 3.35 Participant..................................................... 3 3.36
Owner-Employee. An individual who is a sole proprietor, or who is a partner owning more than 10% of either the capital or profits interest of the partnership. For Plan Years which begin before January 1, 1997, the requirements for plans which benefit Owner-Employees under Section 401(d) of the Code, prior to amendment by the Small Business Job Protection Act of 1996 (P.L. 104-188), shall apply.
Owner-Employee. 1.02 4.04 Participant Contribution - 1.09 Highly Compensated Employee....1.02
Owner-Employee. 6 1.32 Participant . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.33 Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.34
