S Corp plan

If an S Corp has net income of $364,600 and the owner does not take a salary, how much can be contributed to a pension plan? 

https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-compensation-and-medical-insurance-issues

If you share what kind of plan it is, pension, 401(k) etc, and if there are other employees, etc, and what kind of contribution they are wanting ( employer, deferral, etc.)  I think folks can provide better insight. 

@CuseFan's comment about the requirement for S-corp owner/employees taking a reasonable salary trumps everything.  Regardless of any considerations about a plan definition of compensation, the S-corp owner must have a reasonable W-2 salary.

The answer to the question of how much an S-corp owner can contribute to a pension plan can vary widely.  A fundamental question is for which employees (including the owners) does the owner wish to provide a retirement benefit?  Another fundamental question is how much can the business afford to contribute to the plan year, and is this stable and sustainable over time?  And, what are the owner's personal expectations for how the plan may benefit the owner? 

With the answers in hand, there will be a starting point for suggesting a plan design and presenting all of the pros and cons of the alternatives.