I do not think you can do what he did and retroactively move to an llc on a whim. That wont fly.
Was it retroactive? I thought he'd always had the LLC, as noted:
http://gigamining.com/faq.htmlVirtual Processing Solutions, LLC is the business I have owned and operated by me, James Gibson, since July 20, 2011 to encompass all mining and business activities I have been a part of in the bitcoin community. These records are available via the Florida government websites and this business is in good standing with all local, state and federal agencies which govern it.