My understanding was this is not possible from a tax perspective? I thought you had to buy a group plan if you wanted the business to cover, except for HSA con

My understanding was this is not possible from a tax perspective? I thought you had to buy a group plan if you wanted the business to cover, except for HSA contributions. Relevant links would be appreciated, since this is the route I wanted to go down for my business partner and I (young, healthy no need for the safer group plan).