I have a multi-part question about sec. 105 medical reimbursement.

Does my 2 person business need to be a C-corp to take advantage of IRS sec. 105 medical reimbursements? If it does, would I somehow still be disqualified in taking advantage of sec. 105 because my husband and I would be the only shareholders?

I currently operate a qualified joint venture and (if I am correct) I am not currently eligible to construct a medical reimbursement plan that I could take advantage of (since both my husband and I are considered owners and not an "employees").