Moving 1031 DST property into irrevocable trust? look-back?

[Aaron E.]

Hello 1031 experts, my father has a DST investment previously purchased via a 1031 exchange. He would like to move this investment into an irrevocable trust for estate planning purposes. Would this trigger capital gains? The transfer would be less than 2 years after the 1031 exchange and a broker had told us that there is a 2 year look-back and so the DST investment can't be changed (not sold) to another owner within 2 years without invalidating the original 1031. Others have said that the only look-back to worry about is if the original 1031 exchange was between related parties (it wasn't). Does anyone have any advice here? A) is there any concern moving a 1031 DST ownership into an irrevocable trust within 2 years? and B) are there any other 1031 concerns we should be aware of moving this into an irrevocable trust? Thanks for your help!