The "reasonableness" test is bullshit also. Last I checked, a salary is a predetermined amount of money that will be paid over a predetermined amount of time, for a predetermined amount of work. A reasonable salary for the owner of an S Corp should be whatever the company can guarantee they will be paid over the course of the next twelve months, or, in retrospect, their lowest monthly cash income over the last twelve months, times twelve, or a comparable employee salary, whichever is lower.

The fact of the matter is, as the owner of a company, you are at risk of not getting paid, or getting paid less than you would if you were employed somewhere else in the same position. 15% is a substantial amount of money to blow on a social program that will likely never benefit the individual paying into the system. Unless the government plans to begin compensating S corp owners that are making below a "reasonable" salary, to bring them up to a "reasonable" salary, something I also don't support, they should drop the onerous tax and allow small businesses to grow.