@Terry53029  That really doesn't answer the question, but if @Ephesians3-14 is happy with the answer who am I to complain?  I would have had to do some research to figure out if the company can pay $6,100 in premiums and add that amount to the W-2.  Then the shareholder/employee can deduct the $4,770 limit either as an adjustment to income or on Schedule A.  Without looking it up, I would say no, because the effect is to give the company a larger deduction that then flows through to the shareholder/employee.  But when the company writes that check for $6,100 is it for LTC insurance, or is it for wages?  Are there limits on how much a company can pay in wages?  I don't think so.  And deducting it as wages makes the ratio of wages to dividends look better.