1031ing multiple properties with different LLC's.

[Luke G.]

I've asked around in my real estate circles and nobody seems to have a definitive answer (including my CPA or the 1031 intermediary). I'm currently selling 2 properties owned by 2 different LLC's (I'm the sole owner of both). Am I allowed to do a 1031 exchange into one property following the sale of these two properties even though they're owned by different entities? I'm fine eating the tax if I have to, but if I'm allowed to 1031 I'm trying to in this case. I just want to make sure I'm not going to get hit with an unexpected tax bill later.