The one thing I love, is when my wife who works behind the scenes in the company, much like a spouse of a farmer, is not deemed a 
"full time" employee and there for may come under scrutiny in the income they make.  Here's the deal, whether I pay my spouse 100K for part time work or 100K for full time work, that is my prerogative and no one can tell me otherwise.  Her value to the company is either $52 an hour full time (40hrs) or $100 an hour part time (20hrs).  As long as they pay tax on that income, all is fair.
  
Once the government tells small business owners how much they are allowed to pay an owner of said business, it's time to pack it in.