Can I keep picking your brain?

Partners were both on payroll, so there's that and even if amended for that and amended personal for suspended losses, they will still have suspended losses at the conclusion of partnership. They are both not going to return the capital so can the one partner assume the debt, not adding to basis, and pay the debt back to the smllc. Hoping to convert to s Corp for 2020, to avoid the LTCG from suspended loss.