health insurance and unemployment

TP had about 20 employees and 15 went on furlough and remaining 5 have 25% of regular hours. TP won't be back in business for at least a year because of the nature of the business. They also want to keep paying the health insurance for all 20 employees, even though most are on unemployment. What are the tax or non-tax ramifications of this? I can't wrap my head around this one.