Thank you. Client is aware of the law. 2nd straight year he hasn't paid a wage. *  I appreciate your emphasizing it.

The solo 401k is a good suggestion.

Should they pay the wage today, would it be a 2021 deduction or a 2022 deduction?  Corp is cash-basis.

*This client could be my trainer for me about how I learn to teach the law and make the client adhere to it.  I don't need a client who breaks the law.