Buy/Sell - Who should be beneficiary?

What is the name of your state?
FL
For a C corpration with 2 principal (married) partners -
In buying life insurance to fund a Buy/Sell, is it more appropriate to have the the partner be the owner/beneficiary of each other's policy, or should the partners spouse be the owner/beneficiary if
the premiums are being paid directly by the corporation?
I know it needs to be stated in the shreholders agreement, but what is the best approach tax-wise?

ANOTHER duplicate post.
For responses, go to:
https://forum.freeadvice.com/showthread.php?threadid=161372