I have a client that is a 2% shareholder in an S corp. and receives a health insurance benefit that is paid for by an s corp. The amount of the premiums paid is included in his wages. I have recently found out that his wife is employed and has access to a subsidized health insurance for her portion, but he as a spouse would not be subsidized through her plan. Since his portion is not subsidized, is that still considered subsidized and making his 2% H.I. ineligible?