In McHugh v. McHugh, 702 So. 2d 639, 642 (Fla. 4th DCA 1997), the Fourth District Court of Appeal concluded that undistributed "pass-through" income from an S corporation does not constitute income under chapter 61 where the shareholder-spouse was a minority shareholder and the income was retained for corporate purposes. The uncontradicted testimony was that the corporation "retained the income for purposes of building the business and keeping it going." Id. at 641. However, the Fourth District pointed out that if undistributed "pass-through" income has been retained for noncorporate purposes, such as to reduce a shareholder-spouse's amount of income during dissolution, the trial court could consider it as income under chapter 61. See id. at 642 n.1.