Two different tax lots- how to name for 1031

[Michelle R.]

The strip mall I would like to name is on two different tax lots. Should I write down just one of the lots on the naming form? 

Can I use one purchase contract that contains both tax lots on it? Or would this somehow invalidate the 1031 exchange?

Thanks in advance for any insight!

[Dave Foster]

@Michelle R., the 45 day list needs to be a specific identification.  If you are anticipating buying both lots as one then you can just name both tax lots as one property.  But once you do that you cannot separate them.  You'll need to purchase both or none to complete your exchange.