Moving into a 1031 Exchange property---at some point?

[Fausto Carosella]

Hi All,

If someone moves into a property, (a single family - for example) that was purchased through a 1031 exchange years after purchasing it, what would the tax consequences be? To clarify: the purchaser never had an intention of living there but a life event like death or divorce occured and moving into a property they already own makes the most sense. 

Thanks!