discriminatory group-term life insurance plan

(2) Discriminatory group-term life insurance plan For purposes of this subsection, the term “discriminatory group-term life insurance plan” means any plan of an employer for providing group-term life insurance unless— (A) the plan does not discriminate in favor of key employees as to eligibility to participate, and (B) the type and amount of benefits available under the plan do not discriminate in favor of participants who are key employees.

Source

26 USC § 79(d)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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