Yes, If an election is made on form 8832, the LLC may elect to be taxed as a "C-Corporation". (this is an elected status) that is extremely popular with many of our clients.  This eliminates "pass through" taxation and gives the LLC the ability to retain earnings and pay corporate taxes. Additionally the IRS requirement of having employees is eliminated, since it does not have individuals acting as directors and officers. The LLC is instead "manager managed" by our nominee manager service, which is in fact another LLC that acts as the manager of your LLC.