Here are some links
http://www.hni.com/blog/reimbursing-individual-health-insurance-policy
https://boss.blogs.nytimes.com/2014/09/29/can-a-company-reimburse-employees-who-buy-their-own-health...
"Notice 2015-17 confirms that an employer's increase of an employee's compensation to assist the employee in purchasing health coverage in the individual market will not be considered an employer payment plan subject to the ACA market reforms as long as the compensation increase is not conditioned on purchasing health coverage and the employer does not otherwise endorse a particular policy, form or issuer of health insurance. Employers may therefore offer these types of compensation increases without triggering any ACA excise tax penalties."
https://www.irs.gov/pub/irs-drop/n-15-17.pdf
