LLC Member Fringe Benefits

Hi Guys,

I am considering creating an LLC in Colorado.  My wife and I would
like be partners, but I am concerned that by doing so, we will not be
able to take advantage of many non taxable fringe benefits that would
be available to owners of C corps.  From what I have been reading, we
would not be able to have a deductible medical reimbursement plan and
there would be restrictions on a deductible day care expenses plan --
since we would be the owners.

Do the IRS statutes severely curtail LLCs providing non taxable fringe
benefits to members/partners?  Should I reduce my wife's participation
to, say, 10% (or 1%) and then have her be an employee of the LLC? (so
that she can have receive full benefit of heath insurance and day care
reimbursement -- and through her, our family?) Or is even this lower
level of participation too much? Is this a way to get around the major
restrictions on fringe benefits available to owners/partners?

My wife will be a passive member.  In other words, she will not be
involved with any decision making at all.  Would it be appropriate to
have her as an employee (with W-2 income) to do filing, record
keeping, data entry, etc?

Of course, I could avoid all this brainstorming by just forming a one
member LLC (me alone).  But we would prefer to be a partnership so
that we can show income and expenses on a 1065 rather than a Sched C.

I could also have my father or a brother (in a foreign country) be
members (and my wife an employee of the LLC with no
membership/partnership stake). But I am not sure how income to non
citizen (and non resident) partners/members would be taxed. In such an
arrangement Is it essential that all, members receive distributions? 
If so, how would these distributions be taxe? The non resident father
and brother do not file US tax returns.

Any suggestions would be greatly appreciated.

Alfred.