While distributions have to be pro rata to ownership position, salaries are for services provided. If one person works less, and wants their salary limited and the balance shifted to distribution, that impacts all distributions, not just theirs. On the other hand, if someone wants their distribution shifted to salary, they also are impacting the other shareholders.

And limiting the wages to the Social Security cap doesn't make much sense, because after the cap, the tax savings kicks in. How does this make sense: "I'd rather be paid less so that my business doesn't have as much expense for wages, which increases taxable profit reported, and now all shareholders get a bigger piece of the money that could have been in my paycheck."