What is the usual federal income tax treatment of the employer's premium payments

under a group long

-

term disability income

insurance plan?

a.

The amount of the premium payments is excluded from the employee's income, regardless

of whether the plan is discriminatory.

b.

The amount of the premium payments is fully included in the employee's income if the plan

is discriminatory.

c.

The am

ount of the premium payments is included in the employee's income to the extent

the plan will replace more than 50% of an employee's earnings.

d.

The amount of the premium payments is excluded from the employee's income only if the

plan is nondiscriminatory.