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Ideally I'd like the company to pay the premium but that seems to be a bit difficult since I need an individual plan. It sounds like some things have changed since the Affordable Care Act and possibly only under certain conditions can a company pay for or reimburse an individual health pan. Has anyone done anything similar? What is the best tax deduction and cost effective way to go about purchasing an individual health plan for a single person? (I receive a K-1 as a member of the LLC).