| I think you should recheck with your unemployment office and explain that although you are an officer of the S corporation, you have not been drawing a salary and taken a distribution. Try this and let me know what they say.
The transfer of the shares to your spouse will not mean anything and will not affect your unemployment consideration or eligibility in my opinion, the main determinant or factor will be whether or not the S corporation has any activity or not and whether or not you or spouse took a salary or distribution! | 
