Can a Self-Directed IRA be a Multiple-Member LLC?

Members of a Multi-Member LLC will benefit from the limited liability associated with an LLC as well as the benefit of a single level of tax and the flow-through of business losses.
Solo 401(k) Rules & Multiple Member LLC (Partnership)

A Multiple Member LLC is an LLC owned by two or more members; if eligible, you may set up and contribute to a Solo 401(k) plan annually.