My s corp is 5 yr old small business with 2M revenue. Me and my wife are currently holding 50/50 shares. We would like to invite one of our employee in to the managing board of directors by offering 30% share. What is the best way to do this? Do we have to sell our 15% portion at a price ? How the share value is calculated ? Can we offer these shares as bonus or a pay ? Will the new person need to pay tax when she receives the shares of S corp on paper ?