If you have an S Corporation, as a 2% or more shareholder so are not allowed a medical reimbursement plan; you must take an medical reimbursements as salary or a distribution. If you take your medical insurance as salary, you can deduct it on the front of your return, thereby reducing your AGI, but all other medical deductions can only be taken as itemized deductions, thereby not making it different from paying for them personally.
Remember, you can have a medical reimbursement plan for less than 2% shareholder employees, just not for the owners of the corporation. This is one time a C Corporation is superior to an S Corporation. Email me at bstonercpa@sbcglobal.net if you have more questions on this.