LLC For My New Rental /New Tax Law

[M D Hill]

Just got a binding contract on my first rental in Franklin TN ! 

So ... I'm thinking of starting an LLC for my property company. I know it costs a little ....but seems worth the protection it affords. Also I've been made aware of the new tax law that provides a 20% tax ded for equip/contents of which I'd like to take advantage. Am I correct that an LLC has to be in place to take that deduction? Here's a link to what I am referring. Thanks for all advice!!

http://bakertilly.com/insights/bonus-depreciation