Does transferring all funds from LLC to personal acct trigger taxable event?

I have a single member LLC that I want to dissolve this year. I have about 130k in the business checking account. I want to transfer all the funds to my personal account once the LLC is dissolved.

1) Does this trigger some sort of taxable event?

2) Is this considered earned income when I do my 2024 taxes?

I talked to a previous CPA but couldn't really get a clear answer on this. Mine just said the money is already mine and I can just transfer the funds. While transferring the funds is easy, I want to know what the tax implications are (if any).