Yet Another LLC Question

[Harris L.]

I was just talking to my CPA regarding LLC formation, as I live in California and my CPA is telling me after research but not actual direct experience he believes that:

1) if I live in California any non-CA LLC(with or without a partner) that I directly own I have to pay the CA FTB $800 - I knew this information

2) and any LLC that my non-CA LLC owns even if the child non-CA LLC is a disregarded entity I also need to pay the yearly CA FTB $800 fee.

The structure we were considering is this:

A) A holding company outside of CA (but registered to do business in CA) - a WY or NV 

B) other non-CA LLCs but all these other non-CA LLC are owned by the holding company.

Anyone in California who has this structure that is paying all the CA LLC FTB $800 fee for (B) non-directly owned non-CA LLC ?

Any thing I misunderstood or missed?

-Harris