1031 into personal residence

[Eric Bilderback]

Looking for a CPA/EA who knows this answer.  I was a CPA but I don’t the answer to this.  

I have a friend who is 68 and lives in a trailer with his wife and granddaughter, kind of sucks. He does not have a ton of money but has some retirement and a rental house (which is out of town). Can he put the rental home in an LLC then do a 1031 exchange and rent the home for himself while deferring the tax consequences? Or is this not acceptable?

Thank you for the help.