Accrued Commission

Four years ago, my company accrued about $50K in commissions for our Director of Operations at the time as a bonus to be paid later. There was nothing in writing that made him qualify for that bonus, except this was a verbal communication between the CEO and him. The company will now be dissolving within the next 12 months and the previous Director of Operations has signed an Exit Plan that nulls any previously promised commissions, bonuses, etc. My question: What's the best way to write off the liability from the company books? The company is a LLC, so writing the expense off will increase the Net Income, which will negatively impact the owner's taxes. Are there other ways to do this without impacting the bottom line?