I was so naïve.Thomas’ 24-year-old renter is typical of many young addicts who come from the Northeast and Midwest to Palm Beach County for treatment.

Past history, current practice, tax return treatment are all a part of the picture you paint. 

Treatment programs were pursued with vigor leaving little time to manage the preschool, which my wife unexpectedly closed, to my great surprise and at a great financial loss.

Is it ONLY so they can pull out their Certificate when the Ethics Board comes calling?

The rest is just ethics which no LLC operating agreement can replace.

Someone will huff and puff if you're not, but if you're honest and ethical, then you should be fine.

How do you know that Angel has not elected taxation treatment of a corporation for the LLC?

At my house I use Home Defense Max it comes in a one gallon container and it usually last for around a nine months per treatment cheap easy and quick.  

You wrote a blog that spoke to the line-by-line item of tax treatment and what items would be used for deduction where and why. http://www.biggerpockets.com/renewsblog/2015/06/07...With these changes, how do we account for these if the form is no longer to be used-my understanding at least as it's being replaced? 

Personalities have been set, opinions formed and ethical attitudes established to fit their views.