@Alex P.Here's a few references to start that may help you to find the answer to your question: Treasury regulation §301.7701-(3)(b)(1)IRS Private Letter Rulings 9807013, 200732012 and 201216007If you need help finding these or interpreting them, as well as knowing how reliable they are for you to use for your own taxes, consult a tax professional. 

Additionally, it can help maximize renovations and improvements.A Cost Segregation study is an IRS approved federal income tax tool that increases near term cash flow by utilizing shorter recovery periods for depreciation to accelerate return on investment.

The IRS typically requires the same entity that performed the 1031 exchange to continue owning the property to maintain tax deferral.To avoid any unintended tax consequences, it’s crucial to consult with a 1031 exchange expert or tax advisor before dissolving the LLC or making any distributions.

It seems the accountant was highlighting that a CPA (Certified Public Accountant) can represent you before the IRS, while someone without a CPA license or Enrolled Agent (EA) status cannot.

Using this example, the legal name on the online EIN application would look like this: 123 MAIN ST LLC a series of MY CRE HOLDINGS CO a Texas series LLCNotice that, like before, I’ve omitted the commas and periods (what the IRS calls “special characters” and prohibits in the online application).

To file Form 1041, you would need to obtain an Employer Identification Number (EIN) for the estate.IRS Reference:•Final Form 1040: Report income up to the date of death (per IRS Publication 559).

The 1031 exchange is a gift from the IRS to allow investors to build wealth using the tax deferral.

Wondering what others have experienced once the amended return is filed with IRS as far as a timeline on when I will receive my return?

Quote from @Natasha Rooney: Quote from @Gloria N Gear: Hi Abdi,I am going to to try to hop on a call with you. 

The IRS sets the rules, and they are available on their website:https://www.irs.gov/retirement-plans/plan-participant-employ...