I have a married couple living in a community property state with no state income tax. She brought a rental property into the marriage. Their long term plan includes buying a vacation home that will some day become their retirement residence. When that happens, they will turn their current primary residence into another rental property. Estate taxes are not currently a concern, there are no kids in the picture, now or in the future. They have their wills in order. I have three questions. 1) Would it be a good idea to move the current rental into a Family LLC? 2)What would be a good guideline for thinking about such a move. 3)Where can I find some literature about the topic. I have looked to no avail. Thanks, Storm