Here is a scenario: there are two shareholders - one is covered by their husbands military health insurance and the other shareholder’s premiums are reimbursed by the business.  These heath insurance reimbursements would NOT be subject to FICA, correct?

The rationale would be that this is still being “offered” to the first shareholder; however, they don’t need it due to the health insurance being covered by her husband.  Am I thinking about this correctly?