[karmajunkie]

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-corporati...

edit: article from the IRS itself (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.