let's say there are 3 owners, total $300k.

if the $300k is taken as a whole as the income for s-corp, then the tax rate will go up under obama plan because $300k >$250k. now, if you pay the owners salary at $100k each, the tax rate will not go up under obama because $100k < $250k.

my question is, if it is so easy to just pay each owner salary so that the individual income is kept below 250k, why is the plumber whining about the obama plan?

is there any restriction as to how the s-corp can pay it's owners?