Dependent coverage.

(2) Dependent coverage. An amount equal to the cost of group-term life insurance on the life of the spouse or other family member of the employee which is provided under a policy of group-term life insurance carried directly or indirectly by his employer is not subject to the provisions of section 79 since it is not on the life of the employee. See paragraph (d)(2)(ii)(b) of 1.61-2 for rules regarding the tax treatment of such insurance.


26 CFR § 1.79-3

Scoping language

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