Not possible to answer...How is the LLC taxed...disregarded entity, partnership, S Corp, C Corp...Maybe if the LLC was taxed as a C Corp and no dividends were a return of basis, @Kory Reynolds would be correct, but that's a far reaching assumption based upon personal experience.The bigger issue is -- should I be doing a stock/unit deal and buying the LLC, or should I be buying the assets and avoiding the off balance sheet liabilities, the contingencies, the unseen incubating lawsuits, etc.Talk to your attorney.

It might be due to your property transfer (for example, that doesn't happen in NJ)...As for your income tax, a single member LLC is considered a "disregarded entity" by the Federal IRS. 

@Rachel Underwood, I hate to say, disregard my "congratulations" comment, but I made an error, however, I am sure you are making boss moves or about to make one, so on that note, "congratulations!"

I think what Michael is getting at is there are no income tax advantages involved in creating an LLC taxed as a disregarded entity or partnership.Ability to pool capital and asset protection are outside the realm of income tax, and are important too, just not the question he's asking.And, unlike a sole proprietor or S Corp in GA, LLCs are not required to make someone a partner if that someone invests capital into the LLC.I'm not following you here...you're asserting sole proprietors and S Corps in GA are unable to finance themselves with debt instruments?

@Jon Schwartz, Disregarding lengthy deployments,  Japan has been incredible!

@Jeffrey Sicat I hope I can help shed some light on quotations you had.If you are creating a single member LLC, this is called a disregarded entity with the IRS.

These can be pro and con:Truck docks, bump docksOverhead cranesVentilationZoning rules allowancesElectric setupPaint boothsParking outsideStorage outsideNew building- disregard.  

Your suggestion lumps in all of the possible rewards and disregards any risk. 

I filled out form SS-4 as a Foreign-Owned US-disregarded entity Form 5472, and faxed it to the IRS.

If you have a single member LLC, the Federal IRS treats it as a "disregarded entity" --- basically, it doesn't see the LLC as another legal entity so the LLC's filing is with your own personal return.