Health Insurance for small business

At the end of this year our dental office, 10 employee, and a C Corporation offered a group plan to all employees. All declined coverage except the dentist, owner of the business. BCBS has offered us a plan but when I asked the accountant to take the premium from the dentist's salary check on a pre-tax basis she said that we needed a "wrap document" or some health insurance plan in place by the corporation. I have no idea what she is talking about or who to ask about obtaining this plan. Suggestions?