I brought on a CEO during the year and issued shares to him of 2.5%. As the company made no income I made the mistake of not paying him a wage, which I now know was a mistake. He actually worked very little towards the company (took part in phone conversations only) as he was mainly brought onboard to show to potential investors that the company has the necessary business talent onboard. I have read that you may either pay an officer who controls more than 2% of shares either a wage or a distribution. Is there a way to settle this retroactively so that I can avoid triggering an audit if I don't show paying him during 2018?