that article makes no mention of s-corp implications, butthis isn’t an unusual strategy. Here’s an article outlining it: https://www.nolo.com/legal-encyclopedi

that article makes no mention of s-corp implications, butthis isn’t an unusual strategy. Here’s an article outlining it: https://www.nolo.com/legal-encyclopedia/electing-s-corporation-tax-status-single-member-llc.html https://www.nolo.com/legal-encyclopedia/electing-s-corporati... edit: article from the IRS itself (https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies https://www.irs.gov/businesses/small-businesses-self-employe...) > If a single-member LLC does not elect to be treated as a corporation, the LLC is a "disregarded entity," and the LLC's activities should be reflected on its owner's federal tax return. (emphasis mine) That “if” is significant. As an SMLLC you can elect either C-corp or S-corp (pass through) status, and that changes things completely.