I have a client who had an involuntary conversion from the Campfire in 2018. She has rentals) We deferred the gain, giving her three years to reinvest the proceeds . Because of COVID restrictions, she was unable to get people to work for her in 2019 and 2020, preventing her from completing the improvements on the other income producing properties that she owns. Does anyone know if the three year deadline is solid or if there are any extensions to involuntary conversion reinvestments available. She did use up two thirds of the "income" but wasn't able to use the rest until this year, which lands outside of the initial deadline.(