GA Resident Seeking Advice on Transferring Rental Properties to LLCs or Trusts then LLCs

GA resident thinking to create LLCs for three rental properties in GA and wants to know the tax implications for the rental properties when they are created and how the below scenarios may affect taxes.

 

The two different scenarios include:

 

  1. Create three LLCs for the rental properties as single member without a trust.
  2. Create a trust and then a LLC for each of the three rental properties.