I understand that Coverdell Education Savings Accounts allow
corporations to contribute money without regard to the individual
contributor income limit. I am a more than 10% owner in an SCorp and
have a 2 year old son.  Can the corporation make contributions into a
Coverdell for my son?  Does my son have to be an employee of the
corporation in order for it to make the contributions or can the
corporation make contributions notwithstanding employee status? 
Finally, what is the tax benefit for the corporation if any?