The client is a retired sheriff and gets his health insurance through the county of San Luis Obispo.  Basically it is a group health plan for retirees that the client is eligible to participate if he wants.  He pays 100% of the premium which come out of his monthly pension.  The first $3000 is eligible for the PSO adjustment.  I am trying to determine if the remaining amount is eligible for the SE Health Insurance adjustment to the extent of his Schedule C profits.  Substantial discount in clients taxes if eligible – just don’t want to push something that is not eligible.  All I have found disallows employer plans but client is no longer an  employee.  And this is not Cobra continuation.  Any thoughts would be appreciated.  My thinking is that if Medicare is allowed why would this not be.