Health Care or other Fringe Benefits for S Corp. S/H owning 2 %

[jmc]

For S Corp. S/H owning > 2 % share, what kind of Health Care or other Fringe Benefits would you recommend, which is not needed to be reported as income by shareholder?

[Gretel]

Are there any employees?

Do you mean not reported on W-2 or after being reported on W-2 a 1040 deduction is available?

[jmc]

When there are other employees.
Plans not included/taxable on W-2 & only deductible by S Corp.

[JohnH]

SEP IRA might be a wise thing to do.