Greetings vdeyet18                     A couple of variables to consider:  what is the business entity?  Sole proprietor, LLC, S or C corp?  Is the owner also an employee?  Are we talking about premiums, copays or both?  If the owner is also an employee that's an "employee benefit" and should be characterized as such.  Premiums paid by the company should be tracked for ACA purposes.  Best if copays are tracked separately.  Of course all that will probably be changing in 2019.  Good luck!