Revoke S-Corp Elect / Still deduct LTC premiums?

[bbrownatl]

I have a client with an S-Corp for which the client is now pretty much retired. The S-Corp was originally setup years ago to save on SE taxes. Though now, the thought is that we revoke the S-Corp election and revert it back to a single member LLC. First question, any issues in doing so. Second, is there a way to still deduct the long-term care premiums on the face of the 1040 and not Sch A. The SMLLC may have a tiny amount of income and a few expenses. Will most likely net to a loss. Any suggestions?
Much thanks in advance.

[Burke]

The SEHI deduction is based on and limited to self-employed profits, and/or SCorp employee wages.

[bbrownatl]

Alternative to Sch A - Deduct of LTC Premiums

So, any suggestions here. The client is now retired. Nothing (or very minimal) coming through the S-Corp. Seems that the only choice is to deduct the long-term care premiums via Sch. A subject to the limitation which basically provides no substantive deduction. I could rig it and have the S-Corp pay her a salary and she deduct the LTC to the extent of the salary. However, that does not seem right with minimal activity (i.e. less than $2K in income and expenses). Ok, I think I just answered my own question. I like to be able to fully support matters if questioned by the IRS. Again, any suggestions appreciated.