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plus the insured employee’s earnings over his/her pre-disability
earnings.
The maximum benefit period was determined by the insured
employee’s age at disability, as follows:
Age at Disability Maximum Benefit Period
Less than 60 To age 65
60 60 mos.
61 48 mos.
62 42 mos.
63 36 mos.
64 30 mos.
65 24 mos.
66 21 mos.
67 18 mos.
68 15 mos.
69 and over 12 mos.
If a disability was caused by mental illness, alcoholism, or
drug abuse, the benefit period generally could not exceed 24
months.4
Calera paid the premium under the UNUM policy. Petitioner was
not required to pay any portion of the premium or to make
contributions in order to be covered under the UNUM policy.
Petitioner was not required to include (and did not include) any
portion of the premium payment in his gross income.
In December 1994, petitioner suffered a severe neurological
impairment that prevented him from engaging in any gainful
4 If an insured employee continued to be disabled and
became confined in a hospital or institution after the 24-month
period and for at least 14 consecutive days, the monthly benefit
was payable during the confinement.
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Last modified: May 25, 2011