### Question
What does discriminatory group-term life insurance plan mean?


### Answer
**Discriminatory group-term life insurance plan** has the following meaning in *26 U.S.C. § 79*:

> 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

#### Citation:
  - *26 U.S.C. § 79*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

