Is there a 1031 Maximum Number of Units?

[Will Gaston]

Perhaps @Dave Foster knows the answer to this:

Is there a maximum amount of 1031 replacement properties that could be used a like kind exchange?

For example, could I sell a 5 million dollar office building and go buy a 10 million dollar portfolio of 100 SFHs that are individually deeded?

Assuming same LLC as buyer/seller.

[David M.]

@Will Gaston

Shouldn't be.  Either than doing it for an investment property, your next set of purchases just has to exceed your prior loan and principal balances otherwise there is "boot" to pay taxes on.  I'm sure Foster will chime in.