If you were to do a 1031 “like-kind” exchange, the property or properties that you buy need to be under the same taxpayer’s name which means under the same business structure/organization as the property that was sold. So my question is if you were to buy 3 properties and sell a property that you owned through a 1031, would you be able to transfer or put each of the acquired properties under a separate business structure (such as a corporation, LLC or LP)? Is there a holding period after the 1031 transaction has taken place? And if so how long would that be?