[davismwfl]

Cool, sounds like congrats are in order first as you had a qualifying event you are rolling over. Given that, I'd double down on the accountant (attorney not very important IMO in this situation) just cause it is easy to screw these up. I've done this both in real-estate (similar type of program and rules) and corp (though primarily real-estate). The process is easy on the face of it but requires quite a bit of tracking and reporting to do it properly.

I'd say in your situation, no, the salary isn't important and in fact may work against you tax wise. But you'll have to make sure the corp is doing a real business as there are some rules around parking, though I am not an accountant or attorney so my understanding may be incorrect. Good luck!