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LLC--Disregarded?

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    #1

    LLC--Disregarded?

    I have a new client that has an LLC been filing 1065's not elected to be treated as a corp. Now, the only partner is the wife. Can that easily change to a "disregarded" entity filing a schedule C--or will that involve gains etc.. for assets? If that is the case, probably better to just leave it as is.
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    #2
    you could calculate it out to determine an answer
    Believe nothing you have not personally researched and verified.

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