Question:

I have a small business where my wife is my only employee.  I am trying to set up a structure for my business so that I would pay for all of the medical expenses for my employees as a benefit of employment. How do I go about doing this and where can I get information?

Answer:
This is called a 105 plan and there are many places to get info.  BizPlan is one such company.  They have a web site.
If your business is a "C" corporation, you can do this by having a written plan and filing Form 5500-C/R each year.  It would be important to have an attorney help you draft the plan so it meets all requirement of IRS, ERISA, and the Dept. of Labor.  You may find that the administrative burdens are quite high.

If you are operating in any other structure (proprietorship or S corporation), you can also do it, but it won't give you any tax benefit, since it would not be deductible by the proprietorship and included in your W-2 for the S corporation.

The only plan that is relatively painless is one that uses only medical insurance and doesn't reimburse for other medical costs.

You didn't say if you're operating an incorporated or unincorporated business.  The tax treatment of health insurance shouldn't be the sole criterion for deciding your business structure.  In general, "C" corporation status is best for exclusion of fringe benefits from the taxable income of both the corporation and the owner/shareholder.  A 1971 revenue ruling allows a sole proprietor to cover a spouse/employee under a family medical policy and fully deduct the premiums on Schedule C. I don't have the cite handy.

You'd be best advised to discuss business structure issues with a local tax advisor before proceeding.