Your first question appears misstated. You cannot “pass a beneficial interest in a land trust from an LLC.” Typically, most real estate investors will make the Beneficiary of a land trust an LLC. This gives the investor privacy of ownership via the land trust AND the asset protection benefits of an LLC.
Your second question deals with LLC members. If you are asking about an existing LLC that holds assets and you want to transfer an interest to a new member…there may be a tax consequence. Please ask your accountant as there are many variables in making this determination. If you are forming a new LLC with multiple members, and then acquiring assets in this new LLC, all members would have the same tax result (unless you draft your LLC Operation Agreement to the contrary).