According to the above, C Corps are okay to do 1031 Exch as long as the title is kept exactly the same on the new property.
Hope this helps!
All the best,
I undersdtand that they create an LLC for the exchange to insulate the principles.
I guess the LLC would become a subdivision.
You can see why the Asset Company and the Attorney would have to be involved.
Please do not draw us into Legal questions that we are not allowed to answer; save them for the Asset Manager.
Good luck and may God bless