Health Insurance premiums paid by LLC on behalf of sole member

This should be recorded as health insurance expense.  However, at the end of the year, the premiums paid need to be included on the LLC member's W2.  You have to follow the instruction to set up 2% owner health insurance.  Add it the paycheck and deduct the same amount so that the add and deduct zero out.  The LLC member can deduct the premium from their 1040 as self-employed health insurance.

interesting... so the bottom line is if health insurance premium is not included in Box 1 on W2, member can not take a deduction on 1040 regardless or who and how paid for the premium, is that correct?

when i add this amount to W2 Box 1, on LLC's books Wages Expense account would increase while Health Insurance Expense account would go down to $0 as deductions on member's payroll equal the amount paid for the premium. is that right?

could member also get reimbursed by the LLC for a stand alone premium he pays for his children's insurance? in Pennsylvania, kids can be covered by a more favorable state-provided insurance for free or at a reduced rate. member pays for this insurance out of pocket. can he request LLC to reimburse him, have this amount added to box 1 on W2 and take a deduction on 1040?

what about dental, vision or medicare supplemental insurance? would those qualify for 1040 deduction if all conditions are met?

thank you for your answer. i appreciate it.