Medicare Insurance Paid by S corp. Owners.

[caryn22359]

My client who is an S corp has 2 s/h that > than 2% .They have 2 types of medical plans through the company/ There are 15 employees. 7 of the employees do not get medical insurance because they are either covered by a spouse of they were government employees and have insurance elsewhere. They opted out of the plan.

There are a total of 8 employees on both plans.The owners are over 65 and they are on medicare . They also have a medicare supplement through the company.

3 employees have either a family plan or a single. and 5 are on a medicare supplement. The company pays for both plans 100%. 

Question: The owners want to have reimburse their Medicare premiums ( which is taken out by social security) reimbursed by the company. They pay more in because there W2's are more than the employees..

1) Can they be reimbursed by the company for the medicare that is taken out of their social security? Would this be discriminatory  because their reimbursement is higher than the other employees? 

 2) Also would it be discriminatory because the other 8  employees WHO have insurance elsewhere also have medicare. DO they need to be reimbursed . They are not part of the medical plan. Thank you