Tax Guru,

are the health insurance premiums for employees of an llc (not owners) deductible? They will be paid for by the LLC owners. As far as I know, they are deductible as a business expense and are NOT reported as income to the employee. Am i correct?

Do all the employees need to have this benefit offered to them for it to be deductible? or can the employey pay for a few of them only.

Please advise.

Thanks