Tax Issues Wholly Owned SCorp, H/W IFP or Small Group?

The accountant for my client, spouse of company founder, S Corp, owner and one 30 hour + EE on payroll, has recommended individual coverage for the owner's family instead of doing small group.

The spouse is working a day job until mid March, to quit and work in the family business. I come in as the broker for the family's health coverage.

The plan was for them to have one month of COBRA, and do tiny small group 4/1/17. My BCBS carrier will allow the owner/family to be the sole insured if other payroll 30 hour + EE's have valid waivers. The one EE's spouse carries them on her employer gro
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