Add partner to an LLC

[Taxing Matters]

A multiple member LLC is however treated as a partnership for tax purposes, unless the LLC elects to be treated as an S-Corp for tax purposes.

Well, unless it elects to taxed as either a C-corporation or S-corporation. While most small corporations would prefer to be taxed as S-corporations, some do benefit from being a C-corporation so we don't want to have the C-corporations feeling left out.