State statute · Federal sources

Group-term life insurance purchased for employees

26 U.S.C. s. 79

Publisher: U.S. Government Publishing Office
Edition: U.S. Code
Last checked: 2026-08-31
Status: U.S. Code, public domain

Edition and licensing notes

Publisher. U.S. Government Publishing Office (govinfo.gov)

Edition. U.S. Code (govinfo), retrieved 2026-08-28

Status. U.S. Code, public domain.

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What this document is

26 U.S.C. s. 79: Group-term life insurance purchased for employees is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.

Sections cited in practice questions

Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.

26 U.S.C. § 79: subsection (c) (Determination of cost of insurance)
“For purposes of this section and section 6052, the cost of group-term insurance on the life of an employee provided during any period shall be determined on the basis of uniform premiums (computed on the basis of 5-year age brackets) prescribed by regulations by the Secretary.”
26 U.S.C. § 79: subsection (d)(1) (Nondiscrimination requirements)
“In the case of a discriminatory group-term life insurance plan - (A) subsection (a)(1) shall not apply with respect to any key employee, and (B) the cost of group-term life insurance on the life of any key employee shall be the greater of - (i) such cost determined without regard to subsection (c),...”

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Life & Health practice test

Questions about this source

26 U.S.C. s. 79: Group-term life insurance purchased for employees is a state statute published by U.S. Government Publishing Office (govinfo.gov). Edition: U.S. Code (govinfo), retrieved 2026-08-28.

No. This page summarizes the document and links to the official version. Always rely on the text published by U.S. Government Publishing Office (govinfo.gov) for the current law.

Practice questions for Life & Health cite this document.

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