Thanks@dascpa. Could you please explain it how are throes transactions for Simple IRA, for employer match and employees contribution when employee is more 2% shareholder and non-shareholders there are. I understood when S-Corp is matching it goes line 17 for all of them even more 2% shareholder. And for employees contribution goes box 12 with code S but does have FICA and FUTA. Please correct me. 

For #2 (QUESTION 2) still I am confused what does it mean, sorry.