It hasn't been amended, and the 2014 edition reads clearly:
(1) Pre–86 Machineguns. Unless otherwise prohibited by State or local law, when an individual Special (Occu- pational) Taxpayer goes out of business, the individual may continue to possess machineguns lawfully imported or man- ufactured prior to May 19, 1986 which are lawfully registered to the individual. These firearms may also be transferred after ATF has approved a proper appli- cation for transfer under the NFA.
When a corporation, partnership, or other type of business entity Special (Occupational) Taxpayer goes out of business, the business may continue to possess pre–86 machineguns registered to the business only if the corporation, partnership, or other type of business entity continues to exist under State law and only if the title to the machineguns remains in the business after the Special (Occupational) tax stamp expires. Prior to a corporation, partnership or other type of business entity ceasing to exist under State law, all NFA firearms registered to the entity must have been properly trans- ferred to another person. Transfer appli- cations must be submitted and approved before dissolution occurs to avoid placing the possessors in violation of the NFA. If the registered machineguns are trans- ferred to officers or directors of a corpo- rate registrant or individual partners of a partnership, the transaction is a transfer subject to all applicable provisions of the NFA and GCA, including payment of tax.
My attorney advised to keep things simple with the LLC organized and managed by a sole individual, the FFL/ SOT. Multiple officers in a LLC create issues with retention of transferables and pre samples.
Legal reasoning is that if a sole proprietor/ LLC is a FFL holder in compliance, pays the yearly SOT, and keeps the LLC current, said sole proprietor/ LLC can obtain, transfer and retain NFA weapons as a sole entity, no different than an individual FFL/SOT.