Yes you do get lower tax rate for LLC electing to be taxed as an S-corp and then not paying all the self-employed taxes.

This is why it is so difficult to find a developer with a real track record to teach and provide the pro forma workbooks and tools needed to someone who really wants to get into the game.It's also the reason that I have elected to spend the rest of my time on teaching and providing the tools they need. 

We don't know if it's a SMLLC or MMLLC that she intends to form, if she's making a sub-s election, if the LLC is owned by her or her trust, etc.  

However, now If the cost of the water heater is $2,500 or less, it can be expensed (called the called the Safe Harbor Election but don't worry about that...Prior to 2016, the threshold was only $500).  

I'm on my condo board and our president sends fines out as soon as allowed so there is record of it, but is also quick to remove them if the unit owner complies. 

She has elected to purchase her new home NOT CONTINGENT upon the sale of her current home.

Or in the case of an investor we just helped he elected a 3 year prepayment penalty to improve his terms, but the PPP is only $750. 

the episode of the podcast that had an attorney as the guest said (paraphrasing) from a tax standpoint it's beneficial to separate buy&holds from flips/wholesale deals because if they're all in one LLC the irs will elect the transactions that determine how you're taxed.

Either one presidential candidate wins the election and does his damndest to drive interest rates down by any means necessary, or the other presidential candidate will win the election, interest rates will more or less stay where they are, and everyone in a variable rate mortgage will be forced to sell before their rate adjusts.

You might benefit from the new 20% QBI deduction without having to elect s-corp status.