Reasonable remuneration cannot exceed the sums received by a shareholder in connection with direct or indirect commercial involvement. The IRS determines a shareholder's affiliation by matching specific job functions to one of three primary fundraising sources. The first major source concerns the services rendered by the shareholder (i.e. administrative tasks and daily business tasks) for which remuneration must be allocated from distributed profits. The second and third major sources include profits acquired from non-stock employees as well as equipment and capital added to the business. Distributed profits from these sources are indirectly created within the company and must be distributed in the form of compensation and dividends (S Corporation Compensation and Medical Insurance Issues