@TaxGuyBill 

"The cost of the health insurance is the full amount, and the full amount is what should have been reimbursed the entire time. What personal credit that taxpayer qualifies for should not affect the amount of the reimbursement."

But doesn't that mean the covered person would be double-dipping: getting the ACA subsidy and also paid by the employer? I thought the whole point of the reimbursement is Actuals, not Premium.