What is the best way to set up health insurance for partners of LLC for maximum tax benefit?

If the LLC wants to deduct the insurance premiums as "guaranteed payments" on IRS Form 1065, would the health insurance plan have to be established under the LLC or can the partners buy individual health insurance plans (under their name) and pay the premiums with their own money and then the LLC re-imburse the partners?

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November 21st, 2009 at 10:47 am
healthplans.my-age.net – here is my health insurance plan. As I remember they can provide such a service.