On another note...assuming the amounts was paid or reimbursed by the corp and correctly included in W2 wage, in essence there is a "double dip" in terms of the deduction from QBI.  One at the corporate level, as the deduction for the premiums paid reducing net distributable (QBI) income to the shareholder and then again when deducted on personal return as it has to be subtracted again.  I believe this was in the draft regulations but there was a push to eliminate the double deduction.

Also, how do I get a copy of this entire thread as I am new to the community.