BOLGER, J., September 17, 1968.
The Commonwealth's exceptions challenge the correctness of the ruling of the hearing judge that decedent's interest in a wholly employer-funded profit-sharing plan was exempt from Pennsylvania inheritance tax. Section 316 of the Inheritance and Estate Tax Act of June 15, 1961, 72 PS §2485-316, provides, in pertinent part:
"Payments under pension, stock-bonus or profit-sharing plans, to distributees designated by decedent...
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