Those two sites probably tell you everything you need to know. Basically though the way to think of it is that you are setting up a health plan that you administer for all of the employees of your business. Assuming you are the sole employee you set the plan up and decide on what the coverage will be for each area and things like that.
Most commonly I think that the annual limit has been set at $15k per employee, but I don't know of any reason why this couldn't be higher.
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