Without a direct contribution, except that—and this is quite common—one spouse attends medical school while the other one works. During the medical school years the husband is supporting the wife. When she graduates and establishes her practice, they decide they're going to have a family. She has to take some time off. Money up in the company will support that leave. Then—and this is very common now—he will stay home with the children but be drawing a dividend from the company. He has unquestionably contributed to her ability to earn income by supporting her through medical school and by taking on child care duties. That contribution will be treated differently from a capital investment.
The other thing I would point out—