What’s the best financial structure for an active Angel investor in the US?
I believe that you’re over-complicating the issue. In the US, taxes are taxes, and the only question about income is whether you have held the asset for over one year, in order to qualify for capital gains treatment.
So unless you have other complications (such as generation-skipping gift tax issues) just go and take it in your own name. Realistically, it should be a simple transaction, because both cases are likely to be Common stock, rather than anything more complicated.
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This article is intended for informational purposes only, and doesn't constitute tax, accounting, or legal advice. Everyone's situation is different! For advice in light of your unique circumstances, consult a tax advisor, accountant, or lawyer.