Does depositing stocks into a single member LLC incur a capital gain? The stocks will not be sold. I have searched for this but cannot find an answer.
No capital gain, as long as the LLC will not be an investment company (e.g. with marketable securities making up 80%+ of its assets) and if you follow some other related rules:
In many instances, property can be contributed to an entity by its owners in exchange for ownership interests, without gain or loss being recognized on the contribution.