S corp shareholders and LLC members premiums

[SLuskin]

Does anyone know if an S corp shareholder or LLC member pays his part of the premium with after tax dollars, can this still be deductbed back off on the 1040?

Or, does it have to be on the Schedule C or K 1 to do this?

In order to pass the new 105h tests for fully insured plans, the owners can no longer have the company pay a larger percentage of the premiums for themselves. This was never an issue in Section 125 plans, as they cannot participate in those plans. But for the underlying insurance now, what happens?

Thanks.