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SE health insurance - State high risk pool - S corp

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    SE health insurance - State high risk pool - S corp

    Sole shareholder of an S corporation is unable to obtain health insurance policy elsewhere so is participating in the state's high risk insurance pool. Is this insurance eligible for self employed health insurance deduction if the S corporation either reimburses the shareholder or pays the state directly for the premiums?

    I know the rules changed recently. I searched the previous discussions on this with Medicare, but haven't seen this scenario discussed.
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