SPECIAL PROGRAM DESIGNED TO MARKET PRE-RETIREMENT AND POST RETIREMENT LIFE INSURANCE COVERAGE USING INDIVIDUAL POLICIES AND A RESERVE FUND SO AS TO QUALIFY UNDER SECTION 79 OF THE INTERNALREVENUE CODE AS GROUP TERM LIFE INSURANCE PROVIDED TO A GROUP OF EMPLOYEES

'79':28 'code':32 'coverag':14 'design':3 'employe':43 'fund':21 'group':34,41 'individu':16 'insur':13,37 'internalrevenu':31 'life':12,36 'market':5 'polici':17 'post':10 'pre':7 'pre-retir':6 'program':2 'provid':38 'qualifi':25 'reserv':20 'retir':8,11 'section':27 'special':1 'term':35 'use':15

LIFE ACCOUNT 79

Owner

Goods & Services