Scorp owner health insurance

Scorp client currently has only employee - the sole owner - and is deducting $24000 a year for health insurance premiums.

Scorp is hiring an employee and getting a company health insurance plan. The plan will pay for 25% of each employee's premium - but not family members. So, now the company is only paying $1320 a year for health insurance for owner/employee's health insurance and he is paying the remainder.

So, does remainder of the employee/owner's premiums end up on schedule A (where it has no impact)? It seems like he is now losing a pretty big deduction. Or am I missing something?

The owner's reimbursement of health insurance is not impacted by the benefits provided to non-owner employees.

Offering insurance to the new employee doesn't change anything to the SH/EE.

So, the owner can be reimbursed by the company for his family's health insurance? The company is then paying 100% of the owner's and his family's health insurance. Is this allowed under the ACA since it's reported on the W2?

Yes
Yes
Yes