It's a disregarded entity for IRS purposes.

Yep the 1031 is not a DIY by law and your intermediary has to be in place prior to the closing of your sales.The LLC, unless it is a disregarded entity that doesn't file it's own tax return, is the taxpayer so it will sell and purchase in the 1031.If you sell those property's to one individual on one contract then that could be treated as one exchange. 

My biggest risk was self-employment tax which based on what I provide in my STR, currently, does not not apply. https://hbkcpa.com/beware-vaca...You decided to completely disregard my warning: you do not get to CHOOSE which schedule to use.

Disregard irrational fear...use real fear to identify the danger and take appropriate action.Action always vanquishes fear.Bill Cosby said it best...In order to succeed, your desire for success should be greater than your fear of failure.

If this is not a factor to you, then please disregard.

Here’s the thing - STR owners are a disorganized and greedy bunch that capitalized on the opportunity to make substantial returns with full disregard of the neighborhood and the peace.With that being their only goal, communities suffered as a result.

"If the property is held in a partnership the assets in the partnership do not automatically receive a step-up in basis like those held in a disregarded LLC.""

Because it is a disregarded entity you constructively receive the money at the same time the corporation makes the profit.

Clearly the OP has a blatant disregard for the law and that tends to lead to jail time.

My question is can I have the LLC that is a disregarded entity for the flips that is owned by the LLC with the S-corp tax election as the single member which is owned by me?