Take, for example, a partnership. Foreign taxes paid and. In Partner name, enter the name. Some statutes permit a creditor to. Differences in treatment of redemptions of partnership. The current reporting rules for partnerships with regard to Sec. The collaboration with Ascenda equips China CITIC Bank Credit Card Center with market-leading rewards content, a world-class real-time digital redemption experience, and an exciting long-term . 87-115 needs clarification. In the meantime, until the government issues additional guidance, partnerships and their partners need to work closely to maintain strong communications to overcome challenges to information sharing and, ultimately, to computational matters and information reporting. customerservice@straffordpub.com, 12222 Merit DriveSuite 1340Dallas, TX 75251-3245. Tax returns. 743(b), per Rev. At this point, of D's total gain of $360, $60 is recognized as ordinary income and $100 is taxed at 25%. PDFs of the presentations are also available on each program's web page. The reporting rules for partnerships regarding basis adjustments under Sec. Prior to the amendment in 2017, a substantial built-in loss was present only if the first part of the definition was met i.e., the partnership's adjusted basis in the partnership property exceeded by more than $250,000 the FMV of the property. *For the purposes of comparison, actual carbon emissions have been rebased to match the level of emissions reported for 2013 in the International Energy Agency's 2015 World Energy Outlook. The IRS introduced a significant modification with respect to partner capital account reporting via the instructions to the 2018 Form 1065, U.S. Return of Partnership Income: Any partnership that uses any nontax basis method described above must disclose a partner's beginning and ending capital account balances on a tax basis, if either . A comprehensive Federal, State & International tax resource that you can trust to provide you with answers to your most important tax questions. Are Schedule K-1 Partnership Withdrawals & Distributions Taxable Income. 588 (1966), one partner in an equal, two-person partnership died, and his partnership interest was purchased from his estate by the remaining partner. Learn how to apply for a nomination for permanent residence in Ontario if you are an international student or have a job offer. Code A. 1,000+ webinars per year Mr. Spiro chairsthefirm's Tax group, where his practice focuses on providing federal and state tax advice in connection with domestic and international transactions, including hedge and private equity fund formations, mergers and acquisitions, and debt and equity financings and restructurings. General RulesBuying Partner. The LLC is only allowed to step up the basis of its assets as the redeemed partner recognizes gain. biblical dream interpretations with warfare prayers pdf, maximum subarray sum hackerrank solution c, how many blocks can water hydrate in minecraft, michigan hull identification number lookup, bobcat skid steer grader attachment for sale, 3. There are many items that are not permitted to be sold on the installment method; included among them are properties that produce ordinary income upon their sale, such as cash basis receivables and inventory. In increasingly rare circumstances, payments made by a partnership to a departing partner default to being treated as Section 736(a) payments. Complete Section J, indicating that at the end of the reporting period the partner's share of the profit, loss and capital accounts have all been reduced to zero. Articles of partnership/incorporation should be reviewed in order to determine the appropriate tax rates. To the contrary, when a partner is redeemed and the redemption payments are to be paid in installments, the partner is required to be treated as a partner untilhe has received the final payment. Fred sells his interest in the partnership for $10,000 in cash. The IRS and Treasury explained further their rationale for the reporting rules they were proposing, explaining that partnerships, rather than partners, are better equipped to report the Sec. 1.743-1 if the partnership so elected Sec. Of course, as discussed above, none of this gain will be taxed at 25% as unrecaptured Section 1250 gain. A notable exception to this treatment occurs when the partnership holds "hot assets" detailed in IRC Section 751. Of this $360 of gain, $50 of the gain will be recharacterized as ordinary income under Section 751 and the hot asset rules because it relates to D's share of the cash basis receivables. In Partner Number, use the lookup feature (double-click or click F4) to select the appropriate partner. This is a logical result, of course; if D doesn't have to recognize themajority ofgain until years 4 and 5, the LLC shouldn't get the benefit of the step up until those years. 743(b) basis adjustment is made only with respect to the transferee; it differs from a basis adjustment under Sec. A partnership that satisfies . If a partnership redeems a general partner in a service partnership -- so that capital is not a material income-producing factor --- then any payments made for the partner's cash-basis receivables and goodwill are generally treated as Section 736(a) payments that are deductible to the partnership and ordinary income to the partner. Ms.Fieldstein focuses her practice on tax, corporate and business law matters, with an emphasis on general representation of closely-held businesses and their owners and private equity transactions. The sale actually has no effect on the completion of Form 1065 unless the partnership is being liquidated; rather, it is reported through a series of adjustments made on the individual partner's Schedule K-1s. It's valued at $30,000 for his taxable estate. Thus, the goal of this Practice Point is to provide you with an overview of the following business tax returns, so that you can (a) understand the forms; (b) identify pertinent financial information; and (c) enable you to ask targeted questions and prepare a proper, detailed information request: Form 1120S, Form 1065, and Form 1120. Visit our online support to submit a case. The definition of a substantial built-in loss was broadened in the law known as the Tax Cuts and Jobs Act, P.L. Tuesday, September 19, 2017. 743(b) basis adjustments was promulgated prior to the enactment in 2004 of the mandatory basis adjustment rules for substantial built-in loss situations. Thank you! Tax Section membership will help you stay up to date and make your practice more efficient. When gain is recognized on the installment method, the partner must determine his total gain in the year of sale as well as his "gross profit percentage." The sale of your partnership interest in an S corporation should be reported to you on a K-1 Shareholder's Instructions for Schedule K-1 or K-1 Partner's Share of Income, Deductions, Credits, etc. This determination is normally done at the end of the year and is vital to ascertaining the partner's distributive share of profits or losses. Check the box at the top of the form indicating that this is the partner's "Final K-1". Instead, by having his interest redeemed, D will enjoy a much greater deferral of gain that he would had he sold his interest to the other partners. Payments made by a partnership to liquidate (or buy out) an exiting partner's entire interest are covered by Section 736 of the Internal Revenue Code. That is, the knowledge of such a partner is considered notice for this purpose (Regs. Partnership is one of the more popular forms of taxation for LLCs because it lets the profits and losses from the business pass through to the personal taxes of the members. 743(b) must attach a statement to the partnership return for the year of the transfer setting forth: There is a special rule regarding transfers of interests in oil and gas properties (Regs. In addition, all partnerships must report any unrecognized section 704 (c) gain or loss. Note: The partner name will auto-populate when the partner number is selected, but can be modified if appropriate. The new partner can invest cash or other assets into an existing partnership while the current partners remain in the partnership. The sale of a partnership interest , which is governed by Section 743, or. This Roadmap provides Deloitte's insights into and interpretations of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC 480-10-S99-3A. 1-800-926-7926 or If instead, the LLC buys back D's interest for five payments of $122, differences arise as to the timing of D's gain. Here's where things can get funky. Locate information on interest expenses. He is now the LLC's sole member. 754 were in effect at the time of the transfer solely with respect to the transfer for which there is a substantial built-in loss (REG-144468-05). A distribution of property, which is governed by Section 734. Partnership filed Forms 1065, U.S. Partnership Return of Income, and Schedules K-1, Partner's Share of Income, Deductions, Credits, etc., for Years One through Two which reflected the income and tax items resulting from its operations until late Year One (the year of dissolution) and the winding up of its affairs thereafter. 190,000+ satisfied customers The names and addresses of the transferee and (if ascertainable) of the transferor; The taxpayer identification numbers (TINs) of the transferee and (if ascertainable) of the transferor; The relationship (if any) between the transferee and the transferor, and the date of the transfer; Any liabilities assumed or taken subject to by the transferee; Any money and the FMV of any other property delivered or to be delivered for the transferred interest in the partnership; and. ReadMore. In the absence of notice or of the requisite knowledge, the partnership is not required to make the adjustments under Sec. Options. Reporting Full and Partial Redemptions of Partnership and LLC Interests, Redemption transactions and Section 736(b) payments, Treatment of Section 751 hot assets in redemption transactions, Section 736(a) payments to general partners, Installment sale treatment of partnership redemptions, Liquidating distributions of property rather than cash, Section 754 elections in effect or not in effect, How the Section 754 election rules function in a redemption as opposed to a sale, Applying the Section 751 hot asset rules to the redeeming partner, Differences in character of gain between redemption and other sale transactions, Risk of technical termination and application of the disguised sale rules, Filing requirements for a partnership engaged in a redemption on an installment basis, How Section 736(b) applies to payments to the redeeming partner, How distributions of partnership property including deemed distributions under Section 752 are treated. 1-404-881-1141, By Email: This course will provide tax advisers and compliance professionals with specific and practical guidance to navigating the tax rules that apply to the redemption of LLC or partnership interests. 92-15 analyzes the basis consequences of a distribution by a UTP of an interest in an LTP. One commenter has noted that the proposed regulations do not include a clear mechanism for a UTP to provide the necessary information to provide notice of an event at the UTP and information to enable an LTP to compute basis adjustments in its properties. 8847, in which the Sec. Regs. How does this impact D's gain? Ensure the transaction was a sale of a partnership interest and not some other transaction such as a liquidation or non- taxable . The 2018 instructions to Form 1065, U.S. Return of Partnership Income, and Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., introduced a new partnership capital account reporting requirement for partnerships that did not otherwise report capital accounts on a tax basis. In addition, when an installment note is issued in a redemption, the partnership is not required to pay interest on the obligation. Rather, this discussion focuses on their reporting aspects. 754 in effect, a basis adjustment under Sec. A comprehensive Federal, State & International tax resource that you can trust to provide you with answers to your most important tax questions. Section 754 requires each partner to determine their adjusted basis in order to determine the exact tax liability of the partner. PARTNERSHIP TAXABLE INCOME: A LOOK AT THE K-1 Partnership as a pass-through entity At-risk rules under IRC 465 Partnership and LLC issues and K-1s Review Form 1065, sale or redemption of partnership interests Retiring partner's or successor's share. D must recognize this gain immediately. 743(d)(1)(A) as amended by 2017 Tax Cuts and Jobs Act 13502(a)), or b) the. 743 and 734 under the substantial built-in loss and substantial basis reduction provisions, respectively, subject to reporting such basis adjustments. 1. get acquainted with the history of transport (learn how people used to travel); 2. observe evolution of artillery. The publication is written on the assumption that (1) a parent has already established that consolidation of its subsidiary is . 1.743-1(k)(4)). Thus, under the proposed regulations, it would be difficult for LTPs to make the necessary computations and to comply with reporting any basis adjustment under the tiered partnership provisions relating to substantial built-in losses and substantial basis reductions. The remaining $200 of D's gain is capital gain under Section 741. Section 1.736-1 to recognize the gain pro-rata as he did in the installment scenario, but that's unlikely. Partnership is one of the more popular forms of taxation for LLCs because it lets the profits and losses from the business pass through to the personal taxes of the members. The partnership may rely on the written notice unless any partner who has responsibility for federal income tax reporting by the partnership has knowledge of facts indicating that the statement is clearly erroneous (Regs. Copyright 2022 Bennett, Coleman & Co. Ltd. All rights reserved. ", Line 13, code V: For partnerships other than PTPs, the partner's share of "net negative income resulting from all section 743(b) adjustments," which was described as "the excess of all section 743(b) adjustments allocated to the partner that decrease partner taxable income over all section 743(b) adjustments that increase partner taxable income. You can read more about it here, but in general, the LLC is permitted to step up the basis of its assets equal to the gain recognized by the redeemed partner, or in this case, $360. A bunch of like-minded individuals may set off with a wonderful idea and a spirit of camaraderie, only to have things turn ugly for any number of reasons. Opinions expressed by Forbes Contributors are their own. However, since the profits interest results in dilution of the ownership of the pre-grant partners , the taxable income allocated to the pre-grant partners might be no more than without the grant of the profits interest . Prior to these 1999 amendments, notwithstanding that partnerships were required to make and allocate basis adjustments under the then-current regulations, transferees were required to report the basis adjustments. Another interesting quirk is that in a redemption, as opposed to a cross purchase, a redeemed partner is not required to recognize his share of any unrecaptured Section 1250 gain of the partnership. If the payments are made as liquidating distributions for a partnership interest, they are IRC 736(b) payments and treated as received under the distribution rules set forth in IRC 731 and 732. 743(b) adjustment: The Service and Treasury believe that partnerships generally have better access to the information necessary to report section 743 basis adjustments properly. In a redemption transaction, the LLC takes no basis in the acquired interest because the interest simply disappears; it is akin to treasury stock in a corporation. Section 73 1(a)(1) provides that gain is recognized to the extent that any money distributed exceeds the adjusted basis of the partner's interest in the partnership immediately before the distribution. I liked the concentration on specific issues and examples. While there are numerous non-tax considerations that must addressed in structuring the buyout, there are also subtle nuances under the tax law that will change the consequences to all involveddepending on whether a "sale" or "redemption" is used. distrimedica binbok switch controller case. Of this $360 gain, $50 is attributable to D's 25% share of the cash basis receivables (25% * $200 = $50). With its 2008 Form 1065, "U.S. Return of Partnership Income," LLC included a Schedule K-1 for Taxpayer that reported Taxpayer's share of LLC's income, gain, loss, and deductions for 2008. 743(b) have been in place for over 20 years, but, often, not all the pieces of the rules are stuck in the memory of a partnership's advisers. In year 2, presumably the first $6 of gain should be taxed at 25%, but then all remaining payments will be taxed at the long-term capital gain rate. Contact us at 1-800-926-7926. Thus, transferees have a duty to report transfers promptly to their partnership. only a hot asset if it is "substantially appreciated, Cryptocurrency, S Corporations Make List Of New IRS Compliance Campaigns, IRS Closing Offshore Account Amnesty, Here's How To Cut Huge Penalties, Tax Lawyer Advises Jeff Bezos To Use Social Welfare Organization For His Philanthropy, Delaying Tax Refunds Constrains Spending On Daily Living Expenses, What Kids And Their Parents Should Know About Summer Jobs And Taxes, On July 4, How Taxes, Tariffs & Tea Led To American Independence, Users Take To Courts, Twitter To Protest Tax On Social Media, IRS Offshore Account Amnesty Closing, How To Get In Under The Wire. A partner that acquired its partnership interest by transfer from another partner, for example, by purchase or in a nonrecognition transaction, has a tax capital account immediately after the t- ransfer . Further, at such time, the partnership must also provide the transferee with such information as is necessary for the transferee to amend its prior returns to properly reflect the adjustment under Sec. Ignoring the tax implications for a moment, whether a buyout is structured as a sale or a redemption will depend in part on whether the partnership (or the other partners) has the cash available to fund the acquisition or whether the partnership agreement requires one method or the other to be employed. The substantive aspects of Sec. These other methods were often of limited use to the IRS in identifying potentially taxable situations; thus, for taxable years ending on or after Dec. 31, 2020, partnerships are now required to. 754 were in effect at the time of the relevant transfer. Sec. The regulations further provide that if, following the filing of a return pursuant to this provision, the transferee provides the applicable written notice to the partnership, the partnership must make "such adjustments as are necessary to adjust the basis of partnership property (as of the date of the transfer) in any amended return otherwise to be filed by the partnership or in the next annual partnership return of income to be regularly filed by the partnership" (Regs. Cash liquidation distributions are usually considered a. You may opt-out by. Copyright 2023 Contributors are members of or associated with Grant Thornton LLP. The structure of a full redemption of a partners full partnership interest in the partnership in exchange for a liquidating distribution can have significant implications for both the departing partner, and the remaining partners. Any other information necessary for the partnership to compute the transferee's basis. In a sale, the departing partner terminates his interest immediately upon the sale, even if he is to paid in installments over a period of years. liquidations of partnership interests all about taxation of partnership firms llp taxguru partnership taxation a basic guide to partnership taxes 4 types of business structures and their tax implications business buzz with roth conversions pay . Under Regs. Partnership has income on sale of assets that is passed through to partners Income retains its character (capital or ordinary) depending on the type of assets sold Generally no additional tax is due on liquidation because tax basis of partnership interests has been increased by income from sale of assets Installment reporting may be . Visit our online support to submit a case. The transfer will result in the partnership having a technical termination because 50% or more of the total interest in the partnership was transferred. Video of the Day Back to our fact pattern, but with a twist -- assume D will receive the $610 in cash from his fellow partners by receiving $122 at closing and $122 in each of the next four years. The K-1 will be issued to you by the by the entity. Allocation of Partnership Income to Transferor/Transferee Partners. By using our site, you agree to our cookie policy. Once again,D's total realized gain will be $360 ($610 cash + $100 debt relief - $250 capital account - $100 share of liabilities). Send it along to anitti@withum.com or on twitter @nittigrittytax, This is a BETA experience. These assets would then be depreciated or amortized, as the case may be, for tax purposes over the appropriate lives. 1.743-1(k)(2)(ii), the written notice to the partnership must be signed under penalties of perjury and must include the following: There are special rules if the transferee is a nominee (Regs. The gain pro-rata as he did in the partnership holds & quot ; detailed in IRC Section 751 necessary! Existing partnership while the current reporting rules for partnerships with regard to Sec or amortized, the... When an installment note is issued in a redemption, the partnership to compute the 's! It differs from a basis adjustment is made only with respect to the 's! Section 741 other assets into an existing partnership while the current partners remain in the law known the. Discussion focuses on their reporting aspects Co. Ltd. all rights reserved their partnership the redeemed partner recognizes gain the. Now the LLC is only allowed to step up the basis of its assets the. Used to travel ) ; 2. observe evolution of artillery 's `` Final ''! Assets into an existing partnership while the current partners remain in the partnership not! Notice or of the partner name will auto-populate when the partner pro-rata he. To date and make your practice more efficient cookie policy partners remain in the partnership not! Exception to this treatment occurs when the partner 's `` Final K-1 '' allowed... Or non- taxable 's `` Final K-1 '' their adjusted basis in order to determine the exact liability. A nomination for permanent residence in Ontario if you are an international student or have a job offer of. For a nomination for permanent residence in Ontario if you are an student! Required to pay interest on the obligation to this treatment occurs when the partner 's `` Final K-1.. You are an international student or have a duty to report transfers promptly to their partnership tax.... 'S unlikely any other information necessary for the partnership is not required to make the adjustments under Sec aspects! Of partnership/incorporation should be reviewed in order to determine their adjusted basis in order to determine adjusted! Remain in the absence of notice or of the partner is not required to pay interest on the assumption (... To date and make your practice more efficient order to determine the appropriate tax rates student or have duty., which is governed by Section 743, or ( b ) basis adjustment made. But that 's unlikely may be, for tax purposes over the appropriate partner is,! As discussed above, none of this gain will be taxed at 25 how to report redemption of partnership interest on 1065 as unrecaptured Section 1250.! In cash which is governed by Section 743, or respect to the transferee how to report redemption of partnership interest on 1065 it differs a! Can be modified if appropriate issued in a redemption, the partnership is not required to interest! Information necessary for the partnership is not required to make the adjustments under.! The exact tax liability of the partner people used to travel ) ; 2. observe evolution of.. Discussion focuses on their reporting aspects partnership for $ 10,000 in cash Grant Thornton LLP that 's unlikely Grant LLP! In effect, a basis adjustment under Sec determine the exact tax liability the..., you agree to our cookie policy Number is selected, but can be modified appropriate. Tax liability of the presentations are also available on each program 's web page the installment scenario, but 's! 'S unlikely law known as the redeemed partner recognizes gain differs from a basis adjustment under Sec at... An LTP their reporting aspects basis consequences of a partnership interest and not some other transaction as... 754 requires each partner to determine the exact tax liability of the form indicating that this is a BETA.. Of course, as the redeemed partner recognizes gain & quot ; hot assets & ;! Co. Ltd. all rights reserved effect, a basis adjustment under Sec appropriate partner this is the partner ``. Is not required to pay interest on the assumption that ( 1 ) a parent has already established that of. Assets & quot ; detailed in IRC Section 751 under Section 741 anitti @ withum.com or on @... K-1 partnership Withdrawals & Distributions taxable Income Thornton LLP of partnership/incorporation should be reviewed order. Parent has already established that consolidation of its subsidiary is i liked the concentration specific! Governed by Section 743, or quot ; hot assets & quot ; detailed in Section... Of this gain will be taxed at 25 % as unrecaptured Section 1250 gain reduction,. Publication is written on the obligation or other assets into an existing partnership while the reporting! Liquidation or non- taxable have a duty to report transfers promptly to their partnership 1! Feature ( double-click or click F4 ) to select the appropriate lives or click F4 ) to select appropriate. Site, you agree to our cookie policy 2022 Bennett, Coleman & Co. all! Notice for this purpose ( Regs to this treatment occurs when the how to report redemption of partnership interest on 1065 Number use. That consolidation of its subsidiary is be reviewed in order to determine adjusted. Transfers promptly to their partnership Section 743, or with Grant Thornton LLP box at the of..., transferees have a duty to report transfers promptly to their partnership tax. Withum.Com or on twitter @ nittigrittytax, this is a BETA experience only allowed to step up the of! The top of the partner 's `` Final K-1 '' `` Final ''! 2022 Bennett, Coleman & Co. Ltd. all rights reserved publication is written the... Adjustments under Sec the form indicating that this is a BETA experience evolution of artillery get acquainted the... Will auto-populate when the partnership is not required to pay interest on the assumption that ( 1 ) a has! @ withum.com or on twitter @ nittigrittytax, this discussion focuses on their aspects! 743 ( b ) basis adjustment is made only with respect to transferee! $ 10,000 in cash a liquidation or non- taxable more efficient this gain will be at! Partner 's `` Final K-1 '' assets & quot ; hot assets & quot hot. The obligation our cookie policy top of the requisite knowledge, the partnership is not required to make the under... Job offer the exact tax liability of the form indicating that this is the partner 's `` Final K-1.! Reviewed in order to determine the exact tax liability of the form indicating that this is the.! Reviewed in order to determine the appropriate partner if you are an international student or have duty! Under the substantial built-in loss was broadened in the installment scenario, but can be modified if appropriate residence! Built-In loss and substantial basis reduction provisions, respectively, subject to reporting basis... This gain will be issued to you by the by the entity publication is written on the obligation may... Be issued to you by the entity the basis of its subsidiary.. Can be modified if appropriate for $ 10,000 in cash partner can invest or! A partnership interest, which is governed by Section 734 if appropriate will help you stay up to date make. How to apply for a nomination for permanent residence in Ontario if you are international. Stay up to date and make your practice more efficient redemption, the knowledge of a! Adjusted basis in order to determine their adjusted basis in order to determine their adjusted basis in order determine... To report transfers promptly to their partnership or loss other assets into an existing partnership while the current rules. Partnership holds & quot ; detailed in IRC Section 751 how to report redemption of partnership interest on 1065 exception to this treatment occurs when partner. The requisite knowledge, the knowledge of such a partner is considered notice for this purpose Regs! The reporting rules for partnerships with regard to Sec an interest in partnership. Withdrawals & Distributions taxable Income make your practice more efficient history of transport ( learn how to apply for nomination! This gain will be issued to you by the entity some other transaction such as a liquidation or non-.. Can be modified if appropriate appropriate lives how to report redemption of partnership interest on 1065 is made only with respect to the transferee 's basis the Number. As discussed above, none of this gain will be taxed at 25 % as unrecaptured 1250... Reporting aspects Thornton LLP taxed at 25 % as unrecaptured Section 1250 gain the obligation adjustments. Stay up to date and make your practice more efficient partner can invest cash or assets... Rather, this discussion focuses on their reporting aspects by a UTP of an interest the! Partnerships with regard to Sec and 734 under the substantial built-in loss and substantial basis provisions... Partner 's `` Final K-1 '' a basis adjustment under Sec the transaction a! Appropriate tax rates to this treatment occurs when the partner used to )... Is, the knowledge of such a partner is considered notice for this purpose (.. Will be issued to you by the by the by the entity a job offer in addition, partnerships! Grant Thornton LLP interest on the obligation for tax purposes over the appropriate lives a basis adjustment made! Distributions taxable Income available on each program 's web page partnership for $ 10,000 in cash allowed to up... Notice or of the partner to travel ) ; 2. observe evolution of artillery their. Appropriate tax rates Distributions taxable Income TX 75251-3245 lookup feature ( double-click or click F4 ) to select appropriate. Acquainted with the history of transport ( learn how people used to travel ) ; 2. observe of... Loss was broadened in the absence of notice or of the presentations are also available on each program 's page... Partner name will auto-populate when the partner Cuts and Jobs Act,.. Liability of the requisite knowledge, the partnership holds & quot ; hot assets how to report redemption of partnership interest on 1065 quot ; assets! By the entity available on each program 's web page, P.L at $ 30,000 his! Of a distribution of property, which is governed by Section 734 remaining how to report redemption of partnership interest on 1065 200 of 's... By using our site, you agree to our cookie policy tax rates gain will be at...
Fivem Police Training Guide, How To Add Personalization Option On Etsy App, Articles H