Yet Another S corporation health insurance question...

[equinecpa]

Sole shareholder of S Corporation reimburses himself for health insurance premiums paid personally for his and his daughters health insurance. Clincher is he writes a check to his ex-wife each month for his daughters health insurance. He does claim his daughter on his tax return.

I'm thinking since he's not paying his daughters premium directly to the insurance company that he can't add this to his W-2 and then deduct as health insurance on his personal return. However could he if he writes the check directly to the insurance company?

Thanks

CArolyn