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Re:Ask HN: small startups, what do you use for health insura... by jpdoctor on Saturday December 10, 2011 @05:02PM (#3338620)
Addition for the tax deduction FAQ:

For S-corp >2% shareholders have some pretty specific instructions. A health-care reimbursement gets reported on the W-2, but is not taxed.

See the last section on: http://www.irs.gov/newsroom/article/0,,id=200293,00.html

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