it is designed so as to not �discriminate by way of race, religion or se� in employment, marketing, or advertising practices� � the incentive structure meets the re�uirements of �ule ��.��c� of the Constitution which provides that prior to recommending or declaring any dividend to be paid out of the pro�ts of any one year, provision must be made for a bonus or incentive for employees to be paid of up to �� percent ����� of what the pro�t for that year would have been had not the bonus or incentive payment been deducted.