There are a few key reasons why having a boat in an LLC makes sense. First, it can help to protect your personal assets in the event that something happens with the boat. Second, an LLC can provide some tax benefits, particularly if you're using the boat for business purposes. Finally, having a boat in an LLC can help to manage liability risks associated with ownership.
Of course, there are also some potential downsides to consider. One is that setting up and maintaining an LLC can be somewhat costly and time-consuming. Additionally, there may be some restrictions on what you can do with a boat held in an LLC (e.g., you may not be able to use it for personal travel). Ultimately, whether or not setting up an LLC for your boat makes sense will depend on your specific circumstances and goals.