> It's deductible no matter who pays.

That does not square with this[1]: If you are not self-employed, and you don't work for a company that provides health insurance with a cafeteria plan, the Internal Revenue Service (IRS) allows you to count health and dental insurance premiums as part of the 7.5% of your adjusted gross income that has to be spent on health care before any out-of-pocket medical expenses can be deducted.

[1]http://healthinsurance.about.com/b/2010/01/25/are-my-health-...