Came across your post. I wanted to ask you more regarding your thoughts on the S corp in NYC. What some CPA's do is process salary to reduce NYC S corp tax while keeping in mind the AMT. 

I know some have different views, since by processing you are also paying FICA. 

So on one hand you are reducing NYC tax but you are also increasing your FICA tax (obviously if your payroll is not at a certain point). 

Wanted to know your take on this.