Thanks for the reply. Just a little more clarification. 

1) So even if SP just has Medicare, it wouldn't be eligible for the deduction because it's not in the name of TP or business?

2) From the 7206 where it mentions SP/Dep, is this just referring to some kind of Family coverage? "You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents."

3) If coverage is in TP's name, would retirement plan insurance be deductible (excl PSO part)? From 7206: "Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can’t be used to figure the deduction." Implying that amounts paid other than PSO could be used?

4) But that kind of contradicts this definition of "Employer Sponsored Coverage" which includes Retirement coverage (see link below), thus would not be eligible for SEHID?

https://turbotax.intuit.com/tax-tips/health-care/what-is-employer-sponsored-coverage/L01gcZpTR

Just trying to get everything straight since these Health Insurance Deductions can have a big impact.