Can you combine funds

[Wendy Lacey]

Can you combine funds from two  properties sold that are from two different owners into to one 1031 exchange? 

[Jeff Nash]

If I am interpreting what you are asking correctly, 2 different owners (and I assume taxpayers) are selling their respective properties and the combined funds will be used to purchase another property. Each owner in this case would have to do their own separate exchange and buy into the replacement property however they decide and agree upon (% ownership) using a TIC for example. They would have to make sure they are exchanging up and meet the necessary criteria to each achieve full tax deferral if that is their goal. It would make sense to use the same QI to coordinate efficiently.