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By Jennifer Reuting, author of Limited Liability Companies for Dummies™
If I form a LLC with my husband and my 18 month old child (as a silent partner) -- does this satisfy the multi-member LLC requirement?
In most states the members of the LLC are required to be a live person over the age of 18. A minor can own an interest in an LLC through a custodianship account or an irrevocable trust. An LLC can own an interest in an LLC. You are going to want to verify with the IRS to see if your minor member is enough to satisfy the requirement. The IRS toll-free business hotline is (800) 829-4933.