1. Partnerships get a deduction under §106 for Group hospitalization and medical insurance for employees, including long-term care insurance. our webpage
   1. See these IRS resources for more detail  Publication 535  * irs.gov/guide-to-business-expense-resources

    

The insurance plan must be established under your business.

• For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual.
• For partners, a policy can be either in the name of the partnership or in the name of the partner. You can either pay the premiums yourself or the partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065)