S corporation and health insurance for two shareholders

[cjoh]

S corporation has two shareholders that each own 50%.  There are two part-time employees.

Both shareholders have individual health insurance plans.  Due to the Affordable Care Act, is there an issue with the corporation reimbursing both shareholders for the premiums and including the amounts in their wages? 

Thank you.

[qbteachmt]

The IRS has the best resources for you:

https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-compensation-and-medical...

[cjoh]

Thank you for your response.  I read that several times before I posted my questions here.  

What I am caught up on (maybe for no reason) is whether Notice 2015-17 Transition Relief applies if the corporation has two shareholders.  I think my confusion comes from the fact that the guidance seems to distinguish between reimbursement arrangements to one or two employees.  But, it seems like it is ok as long as both (or more) of the employees own 2% or more of the corporation.  Just trying to confirm.

[TaxGuyBill]

As you pointed out, that Notice says it is okay, and there hasn't been any changes since then.