In 1991, the Internal Revenue Service provided guidance on how to handle payment of accident and health insurance premiums in partnerships and S corporations. A matter of continuing concern is the extent to which those rules apply to limited partners.
"Paying Accident And Health Insurance Premiums In Partnerships And S Corporations: Applicability To Limited Partners,"
Agricultural Law Digest: Vol. 10
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol10/iss17/1