# Group-Term Insurance; Uniform Premiums
> **IRS** · Final regulations. · Published 1999-06-03 · 64 FR 29788
## Document
- **Document number:** 99-13833
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 29788
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/06/03/99-13833/group-term-insurance-uniform-premiums)
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