Victims of recent storms and flooding in Hawaii may qualify for tax relief from the Internal Revenue Service.

The 45th and 180th day deadlines in a 1031 are considered to the time sensitive activities by the IRS and are thus eligible for a 120 day extention, IF you are deemed to be an eligible tax payer. 

SO - if you or a client currently has an ongoing 1031 Exchange in Honolulu County, California then you should check out the IRS website to determine eligibility or call your 1031 Exchange Coordinator.

For your ease, the URL for the IRS page about the Hawaii Disaster is:  http://www.irs.gov/newsroom/article/0,,id=202329,00.html