Do the proceeds from a 1031 exchange include new fees from GP?

[Adriel Cisneros]

Hello BiggerPockets -- 

Should the net proceeds from a 1031 exchange reflect the fees already debited by the GP during the original holding period (i.e. acquisition, management, disposition, etc.) ? 

And might it be possible for an LP to leverage a 1031 exchange for a separate syndication where he now acts as the GP?