If you are currently in the process of a 1031 Exchange, please take note!  The normal 180 day exchange period will shorten between October 19th and December 31.  You must file for an extension on or before the deadline of April 15, 2016.  The IRS website can help guide you through the extension process and the three different options for filing.  Make sure to always consult with a tax professional should you have any questions or concerns.