Sandy is a $100\%$ owner of a small business that offers fringe benefits. She has $4$ grown children who work in the business. She would like to transfer some ownership to them, but she wants to avoid making them 'highly compensated employees' or 'key employees' to avoid potential discrimination problems. What would be good advice for Sandy?

$$They could each be made $1\%$ owners of the business, with salaries of $$160,000$

$$They could each own $5\%$ of the business, with salaries of $$130,000$

$$They could simply be made officers with salaries as high as desired

$$Discrimination issues shouldn't be considered