May a spouse of a 100% shareholder of a Sub-S Corp. participate in the

[Guest Joe Vasko]

Participation by the spouse of a 100% shareholder.

[Joe Priselac]

The spouse of a more than 2% stock owner of a Sub S corp can not participate in a Section 125 plan because of the attribution rules under Section 318.

[Guest Joe Vasko]

Thank you for your Help!