S corporation with 2 shareholders each owning 50% of the issued stock. Shareholder 1 takes a distribution of $26k, while shareholder 2 takes no distribution. How can this be structured so that the $26k is not allocated 50% to each shareholder at the end of the year without making it appear as if there are 2 classes of stock? The goal is to avoid shareholder 2 from incurring any tax liability as a result of shareholder 1?s distribution. Shareholder 1 should bear the tax consequence.

Thanks in advance.