| I would like to know why are contemplating to convert back to the single person LLC?
Do you know that the entire income would be subject to S/E tax, whereas in the S Corporation, you need to demonstrate a reasonable salary and then take the rest of the profits out as a flow-thru income? You would still save on flow thru profits not being taxed as S/E taxes.
I know the S corporation is fairly complex tax return, but there are some advantages currently, although in a few years they will lose their appeal if the individual tax rates are increased. | 
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