Which statement accurately describes group disability income insurance?

The statement that accurately describes group disability income insurance is that the extent of benefits is determined by the insured's income. In group disability income insurance, the benefit amount that an individual can receive in the event of a disability is typically calculated based on a percentage of the insured's income, up to a maximum limit set forth by the policy. This approach allows for benefits to be tailored to reflect an employee's earnings level, which is particularly important since disabilities can impact income. Therefore, the benefits are proportional to the insured’s income before the disability occurred, ensuring that the insured receives a financial support level that corresponds to their typical earnings, helping to maintain their standard of living during periods when they cannot work.