Are employee's pre-tax contributions to cafeteria plan to purchase supplemental group term life insurance considered paid by employee pursuant to IRC 79(a)(2)?

[Guest TCW1969]

Are employee's pre-tax contributions to cafeteria plan to purchase supplemental group term life insurance considered paid by employee pursuant to IRC 79(a)(2)?

My inclination is that these contributions are considered employer provided, but I cannot find anything to back this up. If anyone can lead me to something that answers my question it would be greatly appreciated.

[Ron Snyder]

From Temp Regs 1.125-2T: "Thus, a cafeteria plan may offer coverage under a group-term life insurance plan of up to $50,000 (section 79) * * * . In addition, a cafeteria plan may offer group-term life insurance coverage which is includable in gross income only because it is in excess of $50,000 or is on the lives of the participant's spouse and/or children. In addition, a cafeteria plan may offer participants the opportunity to purchase, with after-tax employee contributions, coverage under a group-term life insurance plan (section 79) * * *.