What is the usual federal income tax treatment of the employers premium payments under a group long-term disability income insurance plan?

What is the usual federal income tax treatment of the employers premium payments under a group long-term disability income insurance plan?

The amount of the premium payments is excluded from the employees income, regardless of whether the plan is discriminatory.

The amount of the premium payments is fully included in the employees income if the plan is discriminatory.

The amount of the premium payments is included in the employees income to the extent the plan will replace more than 50% of an employees earnings.

The amount of the premium payments is excluded from the employees income only if the plan is nondiscriminatory.