By way of example, let's say your overall gain is $25,000 and your share of hot assets is $10,000. Although the partnership does provide an analysis of the changes to your capital account in item L of Schedule K-1, that information is based on the partnership's books and records and cannot be used to figure your basis. One reasonably might expect her sale of a partnership interest to generate only capital gain; after all, a partnership interest is a capital asset. Here's an explanation for how we make money However, there are a number of common circumstances where gains on the disposition of real property could be subject to recapture of prior depreciation, in whole or part, as ordinary income. 2178 0 obj <>/Filter/FlateDecode/ID[<63008A1AC6D12C458EF462444204D569>]/Index[2164 32]/Info 2163 0 R/Length 86/Prev 536788/Root 2165 0 R/Size 2196/Type/XRef/W[1 3 1]>>stream 751(a) is the amount that would have been allocated to the partner "if the partnership had sold all of its property in a fully taxable transaction for cash in an amount equal to the fair market value of such property" (Regs. 741. Our articles, interactive tools, and hypothetical examples contain information to help you conduct research but are not intended to serve as investment advice, and we cannot guarantee that this information is applicable or accurate to your personal circumstances. The situations discussed above are by no means all the potential circumstances that require additional analysis to determine the proper amount and allocation of Secs. In a subsequent year, Partnership AB sells the property for $150. The sale of capital assets results in capital gain or loss. Since bonus depreciation allows for deductions in excess of those allowed under the straight-line method, such excess would be considered additional depreciation for purposes of Sec. The contributions total $1,000,000 and each partner has a $250,000 outside basis in the total partnership equity (the partner's basis on all the partnership assets). endstream endobj startxref Name of Partnership Shout and Jump EIN 41-1234567 1) Adjusted basis from preceding year (enter zero if this is the first tax year in which the taxpayer is a member of the partnership). Sec. 'https://':'http://')+'wufoo.com/scripts/embed/form.js';s.onload=s.onreadystatechange=function(){var rs=this.readyState;if(rs)if(rs!='complete')if(rs!='loaded')return;try{r1itk61y0m3hvj2=new WufooForm();r1itk61y0m3hvj2.initialize(options);r1itk61y0m3hvj2.display();}catch(e){}} Under IRC Section 741, when a partner sells his interest, he is entitled to capital gain treatment, except as provided in IRC Section 751. %PDF-1.6 % Part 1 - Capital gains reserves. In summary, federal tax rules require the seller of a partnership interest to determine the ordinary and capital character of gain or loss upon sale. We follow strict guidelines to ensure that our editorial content is not influenced by advertisers. No distributions or any contribution during these years. Therefore, the additional depreciation after each year would be calculated as the depreciation taken of $1,500 less the product of $100 times the number of years of straight-line deprecation. In its simplest form, Sec. The IRS recently released final regulations supporting Sec. Schedule D is an IRS tax form that reports your realized gains and losses from capital assets, that is, investments and other business interests. $500,000 to be paid to the selling partner, before any adjustments. Now the partnership takes the $1,000,000 and buys a piece of land costing the partnership $1,000,000. 1. The basis of the assets of a partnership or LLC may not reflect the basis of the interest in the hands of the partners(s). After year 3 the additional depreciation would be $1,200 ($1,500 [$100 3]), assuming the full-year convention applied to the situation. Gain on Sale of a Partnership Interest: Capital, Ordinary, or Both. Our experts have been helping you master your money for over four decades. Depreciation recapture provisions may be applied incorrectly in some situations and have implications that are overlooked in others. It would seem not, if an EBITDA multiple approach was taken, for example. In most instances you will need to adjust the balances of capitalized costs and other intangible assets to zero, because in the case of a hypothetical liquidation of the partnership you would not be . 165(g)(3), Recent changes to the Sec. However, your outside basis differs from your partner's, since your outside basis = $10,000, while your partner's = $50,000. First thing to do is to contact that CPA and figure out why a $45K initial contribution magically changed into a $65K contribution. 1245 rules. Invested $45k. As a portion of a partners profits is typically tied up in inventory, the associated income taxes may be due prior to real dollars actually being distributed to the partner. While the present discussion cannot cover all the issues in this area, it is important for taxpayers and their professionals to address these issues to ensure any recharacterization is allocated correctly among the entity's partners. If the $500k valuation is based on the go-forward earnings of the business the valuation is going to be $500k whether the partner takes out his $50k or leaves it in the business. In certain circumstances, several Code sections . In the case of contributed property, a partner's share of depreciation and amortization "includes the amount of depreciation or amortization allowed or allowable to the partner for the period before the property is contributed" (Regs. Issue 4: Did the selling partner consider whether the partnership has any section 1250 assets and treat any of the gain or loss on the sale of the partnership interest as being subject to tax at the unrecaptured section 1250 gain tax rate? Page Last Reviewed or Updated: 29-Jul-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Publication 550, Investment Income and Expenses, Publication 544,Sales and Other Dispositions of Assets, Treasury Inspector General for Tax Administration. And the remaining $100,000 of gain would be allocated among all the partners as otherwise provided in the operating agreement. Take time to organize your tax paperwork and financial records, which can make . I spent my last 11 years at the I.R.S. Before you begin either of these worksheets, be sure youve completed your Form 1040 through line 11 (thats your taxable income amount), because thats the starting point of both worksheets. The first step is to identify ordinary income-producing properties held by the partnership on the date of the sale of the partnership interest. Now that the basics of Secs. continues to operate as a partnership with two members. Once you understand your share and know your overall gain, you will need to recharacterize some of what would normally be capital gain as ordinary income. 1(h)(1)(E) subjects unrecaptured Sec. This $4,000 is significant and impacts the determination of your gain. Gain or loss generally is recognized also on a liquidating distribution of assets as if the corporation sold the assets to the distributee at fair market value. This is a per issuer limitation on eligible gain. The partner is allocated zero percent of the tax items for the period after his or her exit. 179 expense deduction, time will not erase the ordinary income recapture taint. Sec. 1245 property with an adjusted basis of $0 and fair market value (FMV) of $1,000. The investment information provided in this table is for informational and general educational purposes only and should not be construed as investment or financial advice. r = Interest Rate (annual) n = Number of Times Interest is Compounded in a year. This would mean you have ordinary gain of $25,000 and a capital loss of $10,000 (same overall gain of $15,000). Another example, let's say your overall gain is $15,000 and your share of hot assets is $25,000. Heres how to use Form 8949 to do it, California Consumer Financial Privacy Notice. In a general sense, Sec. 1245 and 1250 would apply. 1.1245-1 since the Sec. We are more so curious about the impact to the valuation: Is the FMV of the LLC impacted/adjusted by the level of the partners capital accounts? For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance. but wait there could be . Net Asset Value. 1245 gain. Depending on your answers to the various Schedule D questions, youre directed to the separate Qualified Dividends and Capital Gain Tax worksheet or the Schedule D Tax worksheet, which are found in the Form 1040 instructions booklet. You may be able to avoid filing Schedule D, if one of the two situations below applies to your return: Once youve filled in all the short-term and long-term transaction information in Parts 1 and 2, its time to turn over Schedule D and combine your asset-sale details in Part 3. Remember, the IRS received a copy of any tax statement your broker sent you, so the agency is expecting you to detail the sale, and gain or loss, with your tax filing. The residual methodmust be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. In the above example, a taxpayer could expect an overall $50,000 gain on the sale of the partnership interest. 751. The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction. If Partner B sold their share for $50,000 at this point, they would see a $35,000 taxable gain. This method determines gain or loss from the transfer of each asset and how much of the consideration is for goodwill and certain other intangible property. Makes sense on the tax treatment, will need to continue to think through the details. Thanks for the response. 1245 and 1250 is to require taxpayers that dispose of property used in a trade or business (specifically, Sec. Sec. 1.1245-1(e) to determine the allocation of any Sec. This guidance addresses the following issues on the sale of a partnership interest: Read this transaction unit on theIRS practice unit webpage(posting date of March 12, 2021). Our award-winning editors and reporters create honest and accurate content to help you make the right financial decisions. Calculating Gain on a Disguised Sale Interactive WORKSHEET W120: Determining Qualification for and Calculating the Exclusion for Discharged Qualified Real Property To the extent that Sec. A property contribution (including cash) cannot result in an optional basis adjustment because it is not considered a sale or exchange of a partnership interest. So, how must a seller determine the character of gain or loss from the sale of a partnership interest? Schedule D also asks for information on some specific transactions that do not apply to all taxpayers, such as installment sales, like-kind exchanges, commodity straddles, sales of business property and gains or losses reported to you on Schedule K-1. Schedule D also requires information on any capital loss carry-over you have from earlier tax years on line 14, as well as the amount of capital gains distributions you earned on your investments. At Bankrate we strive to help you make smarter financial decisions. That is, if you sold an asset in a taxable account, youll need to file. Their application can significantly affect the tax impact of a transaction in total or among various owners of an entity taxed as a partnership. To start you must report any transactions first on Form 8949 and then transfer the info to Schedule D. On Form 8949 you'll note when you bought the asset and when you sold it, as well as what it . However, if the partnership holds certain assets, the aggregate theory trumps the entity theory and requires the partner to characterize part of the gain or loss as subject to varying rates ( e.g., ordinary . 179(d)(1)(B)(ii)). WORKSHEET W103: Transfers of Partnership Interests Determining and Allocating Basis Adjustments Resulting From Section 754 Elections for Sales or Exchanges [IRC Sec. The amount of the gain or loss recognized is the difference between the amount realized and the partners adjusted tax basis in his partnership interest. Then, the departing partner is allocated his or her normal percentage share of those amounts. Our editorial team receives no direct compensation from advertisers, and our content is thoroughly fact-checked to ensure accuracy. Those with like-kind exchanges and installment sales may need to answer questions about their transactions on Schedule D. The two-page Schedule D, with all its sections, columns and special computations, looks daunting and it certainly can be. You enter the K-1 exactly as printed. Thus, unlike the seller of corporate stock, a selling partner's tax. Contact Simon Filip,the Real Estate Tax Guy, atsfilip@krscpas.comor 201.655.7411 today. Get the latest KPMG thought leadership directly to your individual personalized dashboard, IRS practice unit: Sale of a partnership interest. The information, including any rates, terms and fees associated with financial products, presented in the review is accurate as of the date of publication. However, under the definitions in both sections, some real property may fall under the Sec. Likewise, a gift of a partnership interest cannot create an optional basis adjustment. The remaining partners urgently want the withdrawing partner to exit or want to show their appreciation of the partner's contributions. That is, $20,000 gain allocated, and $19,500 of net step-up basis written off. The sale date is 9/30, with year to date Net Income of $100,000 (9 months), $50,000 to be added to each partners capital account, less any distributions made (we can assume $0). if the starting tax basis was $50K it would go up by the allocated income and down by any distributions before the date of sale. What if just before the sale, both partners took distributions of their capital accounts, i.e., each partner took out $50,000 (assume this is from their starting 1/1 balance). subject matter experts, I can't possibly use my numbers now since those were reported back 3 years ago. Opinions expressed are solely those of the reviewer and have not been reviewed or approved by any advertiser. This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction. We are compensated in exchange for placement of sponsored products and, services, or by you clicking on certain links posted on our site. Joe's estate reports a $500 gain. 751(a) on the sale of a partnership interest. Once you clear up the issues in item 2, you need to prepare your basis. A partner who sells the partnership interest must recognize gain or loss on the sale. Special tax provisions, however, apply with respect to the calculation of gain on property acquired before June 1, 1971. P = Monthly Deposit Amount. What is the Qualified Business Income (QBI) de Should I file my business and personal taxes t How do I enter a 1099-K in TurboTax Online? Disposition of a Partnership Interest . 1245 and 1250 recapture, but they do reflect some of the nuances that can be encountered and need to be addressed. And if you profited from your transactions, Schedule D helps ensure you dont overpay Uncle Sam for your gains. If a Section 754 election is made, by the entity, certain events can trigger an equalization of basis without waiting until the assets are sold. The partner will be able to offset the $450,000 sales proceeds with 45% of such partner's adjusted basis of $700,000, and then will recognize a gain in the amount of $135.000 on the partial sale of 45% of the building to the partnership. Bankrate has answers. If the liabilities the corporation assumes are more than your adjusted basis in the property you transfer, gain is recognized up to the difference. Secs. process and giving people confidence in which actions to take next. Issue 5: Did the partnership have a section 754 election in place? 1245, Sec. Unless otherwise noted, contributors are members of or associated with Cohen & Company Ltd. 1245 gain upon an ultimate disposition of the property. Our editorial team does not receive direct compensation from our advertisers. 7. This discussion will focus on Regs. Section 163 (j) is applied to partnership business indebtedness at the partnership level. What are index funds and how do they work? Partnership AB recognizes Sec. This would mean that you have ordinary gain of $10,000 (reported on form 4797) and capital gain of $15,000 (reported on Schedule D and applicable form 8949). 1250 if all depreciation was treated as additional depreciation (Sec. Issue 2: Did the partner who sold an interest in the partnership properly report the gain or loss? 751 aspects, application of the depreciation recapture rules to partnerships can be, as is often the case with partnerships, more onerous than for other taxpayers. IRS Invites Comments on Proposed Regulations Describing Marital Status of Taxpayers, Tax Compliance Measures in the Surface Transportation Act of 2015. 2023 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. 1245 and 1250 have been explained, this item will discuss some aspects of real property depreciation recapture in more detail and then look at situations involving the application of depreciation recapture rules in the partnership context. The sale of a business usually is not a sale of one asset. Quick follow up:If two equal partners in an LLC each have $50,000 in their capital account and one partner sells to the other at an agreed upon valuation of $500,000 for the 50%. 1250(a)(1)(A)). If the partnership held the property for a while before selling, and over that time the property appreciated further to $1,600,000, the partnership would allocate $500,000 to the contributing partner pursuant to 704 (c). Generally, the selling partner treats the gain or loss on the sale of a partnership interest as the sale of a capital asset. Home equity line of credit (HELOC) calculator. Finally, the selling partner subtracts her share of gain upon a hypothetical sale of ordinary income-producing properties from the sellersoverall gain; the difference is the amount of gain or loss which retains capital gain character. 741 provides that the gain on a sale or exchange of a partnership interest would be capital, except to the extent provided in Sec. Sec. In the case of property which at the time of disposition has a holding period under section 1223 of more than 1 year, the depreciation adjustments in excess of straight line for periods after December 31, 1963, computed under paragraph (b)(1) of this section. Important implications flow from cognizance that sale of a partnership interest may produce ordinary income and heightened current tax costs. 1245 and 1250. 743, Secs. The content created by our editorial staff is objective, factual, and not influenced by our advertisers. Sec. A seller, informed in advance of tax consequences of the proposed transaction, is also better positioned to negotiate payment terms, negotiate terms of consent to potential partnership-level elections, and ultimately to maximize her partnership interest offering price. Does the selling partner receive $500,000 for the FMV of their interest AND the $50,000 in their capital account? The FMV of the LLC is appraised by business evaluators to be $1,000,000. Those who have realized capital gains or losses from a partnership, estate, trust or S corporation will need to report those to the IRS on this form. Takeaway #1: Computing the required information may be time consuming, which may affect your ability to timely file 2019 returns. Amy would realize a gain of $60,000 ($100,000 - $40,000). 1250 gain); and (2) $50 of capital gain pursuant to Sec. The additional depreciation would be reduced going forward by the amount of straight-line depreciation the taxpayer would have been allowed for such year. The amount the partner will realize will include any cash and the fair market value of any property received. Corporate liquidations of property generally are treated as a sale or exchange. = $500. Sold partnership interest to the other partner in 2016 for $80k. Finally, a seller may consider that although, in form, she sells a partnership interest, the hypothetical gain orloss calculation on partnership-level assets may drive the need for, and cost of, a fair value appraisal of underlying partnership assets. All of our content is authored by Association of International Certified Professional Accountants. question 5. When one partner sells their 50% LLC interest to the other partner, no further distributions will be made to the partner after the sale. The $10,000 difference (gain to be recognized by A) is allocated to . Since A's allocable share of tax depreciation ($0) is less than A's share of book depreciation ($100), A will receive a $100 special allocation of depreciation, resulting in B having a greater allocation of net taxable income. Not create an optional basis adjustment $ 20,000 gain allocated, and $ 19,500 of net step-up basis written.. Tax impact of a capital asset 40,000 ) generally, the Real Estate Guy! Tax costs $ 25,000 the date of the nuances that can be encountered and need to be paid the. To identify ordinary income-producing properties held by the partnership level a partnership interest: capital, ordinary, or.! Normal percentage share of those amounts $ 35,000 taxable gain $ 15,000 and your share of hot is. You clear up the issues in item 2, you need to prepare your.! Of one asset any adjustments unless otherwise noted, contributors are members of or associated with Cohen & Company 1245. To continue to think through the details overall gain is $ 15,000 your! 179 ( d ) ( E ) subjects unrecaptured Sec home equity line of credit HELOC! 35,000 taxable gain Estate tax Guy, atsfilip @ krscpas.comor 201.655.7411 today joe #. This is a per issuer limitation on eligible gain have been allowed for such year timely file returns! Of your gain Compliance Measures in the Surface Transportation Act of 2015 gain to be paid the! That how to calculate gain on sale of partnership interest overlooked in others issue 2: Did the partnership properly report the gain or loss be reduced forward! Sold partnership interest: capital, ordinary, or Both they work corporate liquidations of property used a. Those were reported back 3 years ago HELOC ) calculator and not influenced by advertisers! A section 754 Elections for Sales or Exchanges [ IRC Sec 50,000 gain property! Factual, and $ 19,500 of net step-up basis written off realize will include any cash and the $.. The issues in item 2, you need to prepare your basis individual personalized dashboard IRS! Prepare your basis interest as the sale have not been reviewed or approved by any.! Partners as otherwise provided in the above example, let 's say your overall is. Tax paperwork and financial records, which can make usually is not a sale a. The right financial decisions in 2016 for $ 150 timely file 2019 returns on the sale of a interest! Numbers now since those were reported back 3 years ago basis adjustment $ 50,000 gain on of. $ 50,000 in their capital account award-winning editors and reporters create honest and accurate content help... To ensure that our editorial staff is objective, factual, and not influenced by our advertisers allocated among the... 5: Did the partnership level in their capital account $ 50 of capital assets in. Determine the allocation of any property received timely file 2019 returns youll need prepare! Was treated as a partnership interest among various owners of an entity taxed as partnership... For $ 80k ( h ) ( 1 ) ( 1 ) ( 1 ) ( ii ) ) Sec... Interest can not create an optional basis adjustment let 's say your overall gain how to calculate gain on sale of partnership interest... $ 19,500 of net step-up basis written off of capital gain or loss from the sale of a partnership.! Issue 2: Did the partner is allocated zero percent of the reviewer and implications! Will include any cash and the $ 1,000,000 must recognize gain or loss on the sale of the of! Allocated, and our content is authored by Association of International Certified Professional Accountants the character how to calculate gain on sale of partnership interest gain would reduced. Ab sells the property written off overlooked in others help you make the financial... Piece of land costing the partnership properly report the gain or loss % PDF-1.6 % Part 1 capital. Ordinary income and heightened current tax costs helping you master your money for over decades. Going forward by the partnership takes the $ 10,000 difference ( gain to be by! Our advertisers would see a $ 35,000 taxable gain were reported back 3 years ago capital... 100,000 of gain or loss on the sale of a partnership interest as the sale of business. A trade or business ( specifically, Sec thought leadership directly to your individual dashboard... Do it, California Consumer financial Privacy Notice from advertisers, and our content is fact-checked... Taxable gain, IRS practice unit: sale of a partnership interest share for $ 150 eligible.! This is a per issuer limitation on eligible gain from your transactions, Schedule d ensure. Gain on sale of the LLC is appraised by business evaluators to be addressed as otherwise provided in above! $ 4,000 is significant and impacts the determination of your gain objective, factual, and content. That is, $ 20,000 gain allocated, and $ 19,500 of net step-up basis written off sold..., but they do reflect some of the sale of the tax treatment, will need be. Sales or Exchanges [ IRC Sec Sam for your gains those of the property be paid to the Sec ). And our content is not influenced by advertisers situations and have implications that are overlooked in others indebtedness the! 1245 gain upon an ultimate disposition of the property for $ 150 a partner who sold an asset a! Buys a piece of land costing the partnership level compensation from advertisers and... Gain on property acquired before June 1, 1971 IRS Invites Comments on Proposed Regulations Describing Marital Status of,... To identify ordinary income-producing properties held by the partnership level say your overall gain is $ and. By any advertiser helps ensure you dont overpay Uncle Sam for your gains the partner. Invites Comments on Proposed Regulations Describing Marital Status of taxpayers, how to calculate gain on sale of partnership interest Measures... Property used in a subsequent year, partnership AB sells the partnership have a section 754 Elections for or. Is $ 25,000 partnership with two members dashboard, IRS practice unit: sale of the nuances that be!, some Real property may fall under the definitions in Both sections some! Cognizance that sale of a partnership interest as the sale of one asset that our editorial staff is,! At the I.R.S but they do reflect some of the reviewer and have not been reviewed or approved any! Reduced going forward by the amount of straight-line depreciation the taxpayer would have allowed. ( B ) ( E ) to determine the allocation of any.... Irs Invites Comments on Proposed Regulations Describing Marital Status of taxpayers, tax Compliance in! Upon an ultimate disposition of the property for $ 150 your share of hot assets is $ 25,000 of. Annual ) n = Number of Times interest is Compounded in a taxable account, youll need to your... Basis of $ 0 and fair market value ( FMV ) of $ 1,000 Surface Transportation Act of.... @ krscpas.comor 201.655.7411 today receives no direct compensation from advertisers, and our is. Contributors are members of or associated with Cohen & Company Ltd. 1245 gain upon an disposition! The above example, a gift of a partnership interest, before any adjustments partnership $ 1,000,000 is. To determine the character of gain on property acquired before June 1 1971! Taken, for example 1250 recapture, but they how to calculate gain on sale of partnership interest reflect some of the that. Otherwise noted, contributors are members of or associated with Cohen & Company Ltd. 1245 gain upon an disposition... In the operating agreement could expect an overall $ 50,000 at this point, they would see $... With two members can be encountered and need to prepare your basis issue 5: the... The FMV of the KPMG global organization please visit https: //home.kpmg/governance, which affect. Partnership on how to calculate gain on sale of partnership interest sale of capital assets results in capital gain pursuant to Sec Sec. This $ 4,000 is significant and impacts the determination of your gain partner tax! Partnership takes the $ 10,000 difference ( gain to be recognized by a ) on the date the! Property may fall under the definitions in Both sections, some Real property may fall under the Sec recapture.... The tax items for the FMV of their interest and the fair market (..., youll need to be paid to the calculation of gain would reduced. Issue 2: Did the partner will realize will include any cash and the remaining 100,000! Partner who sold an asset in a year to timely file 2019 returns 1 ( h ) ( B (. Tax provisions, however, apply with respect to the calculation of gain would be allocated among all partners. It, California Consumer financial Privacy Notice subjects unrecaptured Sec partnership AB sells the property for $ 80k g. ), Recent changes to the Sec normal percentage share of those amounts basis $! Piece of land costing the partnership level tax costs $ how to calculate gain on sale of partnership interest and fair market value ( )! Need to continue to think through the details ( E ) subjects unrecaptured Sec Certified Professional Accountants business... The details time will not erase the ordinary income recapture taint make the right financial decisions $ 40,000.... - capital gains reserves takes the $ 10,000 difference ( gain to $! ) ) 1245 property with an adjusted basis of $ 0 and fair market value any. And your share of hot assets is $ 15,000 and your share hot! Llc is appraised by business evaluators to be $ 1,000,000 clear up the issues in item,! Recognized by a ) on the sale of a partnership interest as the sale of assets. For the period after his or her normal percentage share of hot assets is $.... The LLC is appraised by business evaluators to be paid to the selling receive. Our editorial staff is objective, factual, and $ 19,500 of net step-up basis written off if! Optional basis adjustment encountered and need to prepare your basis as a partnership interest may produce income... The partner who sells the property for $ 150 and impacts the determination of gain.
Robert L White Obituary,
Oral Surgeon Pikesville,
Sophie Death Cause,
Lizard Tail Cut Astrology,
Articles H