It may or may not apply to your client. Here are a couple of links for you to see if it applies to your client.
chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.irs.gov/pub/irs-pdf/i1065sk1.pdf.
https://www.irs.gov/newsroom/faqs-regarding-the-aggregation-rules-under-section-448c2-that-apply-to-...
