I have a new client that owns a rental company within a revocable trust and manages it through an LLC they created.  The prior accountant prepared the prior years' returns as if the LLC owned the property.  Now the client has sold the property through a 1031 exchange, that on it's face is valid showing the Trust as the legal owner of the property.  Since the returns have always been filed as if the LLC owned the property I am now unsure how to enter the 1031 exchange since the new property is purchased under the Trust name and not the LLC name.  My thought is to just run the new property through the LLC as well since this would be the easiest way to do things.  This entity has been doing this since 2006.  Any suggestions would be welcome.