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Text of Rev. Rul. 2004-21 on Discriminatory Right of HCEs to Purchase Life Insurance from Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 13, 2004
3 pages. Excerpt: Does a plan that is funded, in whole or in part, with life insurance contracts satisfy the requirements of § 401(a)(4) ... prohibiting discrimination in favor of highly compensated employees where: ... any rights under the plan for nonhighly compensated employees to purchase life insurance contracts from the plan prior to distribution of retirement benefits are not of inherently equal or greater value than the purchase rights of highly compensated employees?
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