Employee Life Insurance
a.    Congress has excluded from GI amounts paid by the employer for such insurance.  79(a) excludes the cost of up to $50,000 of group term life insurance from an employee’s GI; the cost of any additional term life insurance is includable.
b.    79 only applies to group term life insurance, any premiums that the employer pays for endowments or whole life policies are includable in the employee’s GI