Perquisites

I have been doing some research on perquisites (additional benefits provided to executives over and above the usual benefits provided to all employees). Most surveys mention company cars, financial counseling, cell phones, etc. I was wondering if we could offer to pay the full premium for their health/dental insurance. Currently, all employees pay 40% of the premium and the company pays 60%. Is it legal to pay 100% of our management team's premiums?
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