Medical plan

[Guest pinsall]

I have a Corp where 3 doctors have individual policies that the Corp is paying premiums for & noone else in the Comapny. It is not a group policy.

I have 2 questions

1) What constitutes this as a medical plan?

2) Are the premiums deductible by the Corp under 162

3) Are the premiums paid on behalf of the Corp taxable to the individual doctors?

Thanks

Pat Insall