Excerpt: The coronavirus has disrupted every aspect of our lives and it’s impact will likely leave a long-lasting mark on our economy. It’s impact on certain types of commercial real estate is devasting, while other assets fare more

This appears to provide that any Affected Taxpayer with a 45-Day Exchange Period or 180-Day Exchange Period deadline between April 1 & July 15, 2020 will have an automatic extension to July 15, 2020.