Converting Single Member LLC to multi to free up losses

Hi-
Big fans of your show and I listen always!

I have a business setup as a single member LLC that I heard from my accountant I should convert to a Multi-member LLC by adding my spouse as a limited partner for a few reasons:

1- Reduce S/E tax on my spouses portion of the income.

2- Free up passive losses and offset with my spouses portion of the income

3- Reduce my audit rate filing a 1065 as opposed to Schedule C.

I live in NYC, so an S corp isn’t worth it as NYC doesn’t follow S-corps and their corp rate is 9%.

Does what my accountant mention seem legitimate?

Thanks and looking forward to your thoughts.