Carried Directly or Indirectly by the Employer; the ‘Straddle Rule’ | Section 79 Plans

Carried Directly or Indirectly by the Employer; the ‘Straddle Rule’ | Section 79 Plans: Section 79’s rules apply only to coverage that is provided under a policy that is ‘carried directly or indirectly’ by an employer. Those rules include the requirement to impute income at Table I ra…