Follow-up comments:
- I'm not sure what your goal is with the structure and I would recommend you consult with a tax professional. I have some concerns with the business purpose of the entity and potential shifting of tax implications. If challenged, the IRS may collapse this due to "substance over form". I'm not going into detail, as this is not a discussion for a forum such as this.
- There are numerous issues when contributing assets where the FMV does not equal the cost basis; which is most likely the case based on the limited facts. As a result, you should get some tax advice on how to handle the stocks that you owned personally, then contributed those to the LLC. There are special rules that will follow those specific stocks.
- On the initial transfer, you would DR. Cash DR. Stocks (investment) and CR Partner Capital as noted by @Anonymous_
- That's all you need to do, since the investment is now on the books of the LLC; doesn't matter that they are held at the brokerage. They will always be reflected as an investment account.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
