Ltc Premiums Fed IRS Tax Code Section 105, Can A Business Deduct Long Term Care Premiums Reimbursed?

Fed IRS tax code section 105, can a business deduct long term care premiums reimbursed? - ltc premiums

I have a company that employees of your medical premiums may be reimbursed include premiums for long-term care through an arrangement (HRA) Reimbursement of care.
I know that normally deduct such premiums in Schedule A as a person to a certain amount per limited by age.
But I said, through an HRA, and I can deduct LTC premiums and fully to Schedule C and that the ceiling is not applicable.
The attempt to solve this by reading the tax code would be too confusing.
Has anyone an answer?