Can I 1031 property in my name to a Living Trust owned LLC?

[Shireen Y.]

I sold a property that was in my name and would like to use my 1031 to buy rental properties in an LLC owned by a Revocable Living Trust. I understand that the taxpayers from the relinquished property and the property being purchased need to be the same. So, would the taxpayer of an LLC owned by a Revocable Living Trust be the grantor or me in this case?

Also, would it matter if I were to purchase in another state? (Relinquish in California and purchase in North Carolina)