C-Corp Health Insurance

Can a small C-Corp deduct health insurance for shareholder if it is not offered to all employees without breaking any ERISA rules?

Yes, that's how I understand it.

Unlike an HRA, which has discrimination rules you have to follow.

When ObamaCare came out in 2010, they were going to use the discrimination rules that apply to HRA's to also apply to health insurance. But the IRS said that that would not go into effect until regulations on that topic were issued. But the regulations never came. So the rule never went into effect.

Thanks for the input, that is what I was inclining toward from what I have been researching but never found any regulations stating it. All the article state the shareholders health premiums can be deducted, but non of the article mentioned if it has to be offered to all employees. If I am not mistaken based on what I read, if it is a sole-shareholder under fifty employees also has lesser restrictions.