Note the last line of the article: Wal-Mart has cancelled its policies...
Perhaps they discovered they can not deduct the premiums and can therefore not justify the program on economic grounds.
After my meeting today with my finance/tax advisor: You Sir are quite right about what you stated on deducting the premiums as a business expense. Nope, can't do it except in a few instances of "split???...I've forgotten...policies.
You da man!!!!