S corp received income, but did not pay wages to 80/20 married shareholders.  They hope the S corp can make discretionary contributions to their respective 401(k) accounts to reduce income passed through to them.  My understanding is that discretionary contributions cannot exceed the lesser of 100% of the participant's compensation, or $55K (for 2018).  The plan administrator said since it is an LLC, husband and wife owned and (incorrectly) assumes they are 50/50 owners, it can be done as if it is a partnership.  Does anyone have experience in dealing with this situation?