Have a question around timing of reimbursement to S Corp shareholder for health insurance premiums and amending W-2

Facts:

• Client is sole owner of an LLC with S Corp election.
• Client paid health insurance premiums personally and health insurance in his name. 
• Received W-2 salary and profit distribution from S Corp in 2021
• S Corporation did not reimburse him for health insurance premiums in 2021

Question and My Own Research

• Can the client in this circumstance have the S corp reimburse him now in 2022 for 2021 premiums paid and issue an amended W-2 so that he can take the self-employed health insurance deduction?

Notice 2008-1 states a medical plan is established by the S Corp and shareholder eligible for self-employed health insurance deduction if "the 2-percent shareholder makes the premium payments and furnishes proof of premium payment to the S corporation and then the S corporation reimburses
the 2-percent shareholder-employee for the premium payments in the current taxable
year." What I'm not clear on is whether "in the current taxable year" means reimbursement for the premiums paid in the current taxable year or the reimbursement for the premiums has to occur in the taxable year. In looking at accountable plan guidance, the reimbursement has to occur within 60 days - does that apply here?

Thanks

Steve