Coach - the other three players need to be in the game too.  You can't have only one player take a distribution and leave the rest of the team sitting on the bench ------------------ that kinda kills your sub S election.  You might want to think about talking to the shareholder about drafting a note payable back to the corp for that amount until you can get things straightened out in 2019.  As a side note, hopefully everyone is taking out some wages before they think about taking out distributions.