FAIRCHILD, Circuit Judge.
This appeal presents the question whether a particular profit sharing plan met the non-discrimination requirement of 26 U.S.C. § 401(a) (4) so that the trust which implemented the plan was a qualified trust under § 401.
The allocation formula under the plan was heavily weighted in favor of employees with seniority, previous experience in similar work, and professional or vocational training. The government contends that...
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