making 1031 exchange tax free?

[Garry Hoffmann]

I'm an agent in Utah working with a client, and if i remember right there is a way for my client to do the 1031 exchange and put it in a trust or like entity to make it so even after there passing and the children inherit the properties they don't have the capital gains. Maybe I miss heard, but if anyone has more info on this I would be very grateful.