other · IRS · Rule · Published 1999-06-03 · 64 FR 29788
Document
Document number
99-13833
Federal Register citation
64 FR 29788
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-06-03
Treasury docket
TD 8821
Abstract
This document contains final regulations revising the uniform premium table used to calculate the cost of group-term life insurance coverage provided to an employee by an employer. These regulations provide guidance to employers who provide group-term life insurance coverage to their employees that is includible in the gross income of the employees.