distribution of estate to beneficiaries uk

Include all of your assets, property, and savings. I was able to obtain important legal documents, needed to support my small business. All rights reserved. The accounts do not have to have any set format – a list of all assets and debts categorised by type is usual. Withholding Tax on Distribution of Income to Non-Resident Beneficiaries. full functionality of this site it is necessary to enable JavaScript. This allows for successful claims, if there are any, to be paid without having to return to beneficiaries who have received specific gifts (usually less easily divisible). Beneficiaries can reclaim the difference between their own marginal rate and the tax credit. It is up to the executor to decide when is an appropriate time to inform the beneficiaries. "I was really pleased with my recent experience of using Net Lawman. parents; and if there are no surviving parents to, brothers and sisters “of whole blood”, or their children if a brother or sister dies before the deceased, brothers and sisters (or their children under substitution), half-brothers and half-sisters (or their children under substitution), aunts and uncles of whole blood (or their children under substitution), aunts and uncles of half blood (or their children under substitution). This person is called an ‘executor’. Ask each beneficiary to acknowledge receipt of the gift. To protect themselves from unknown creditors and beneficiaries, the executors can follow a statutory procedure of placing an advert in the London Gazette (www.london-gazette.co.uk) for creditors, and advertising the death in a local newspaper circulated in the area the testator lived. If you have a question about a document, please contact us. As a reminder, if you don’t currently have a will yourself, or if it is a long time since you did, you might like to make one that reflects your current position in life. This Practice Note outlines the issues … To distribute shares held by a nominee stockbroker, the executors simply instruct the nominee to hold the shares on behalf of the beneficiary instead. 3 Dealing with the estate 3.1 If there is a will The will should state who has responsibility for dealing with the deceased’s estate. Any distributions that the estate will make to beneficiaries will come from the estate bank account. It is advisable to list as soon as possible the potential beneficiaries of the estate. Follow the will to determine the distribution. However, it is better to do this sooner rather than later. If the will contained several beneficiaries (people who inherit) and legacies (gifts to specific people). Letter to Conveyancer Direct Distribution.docx. The executors should make up the accounts of the estate so that each beneficiary can understand them and approve them by signing. To help, we provide several templates (likely to be suitable for most people) with no catches or conditions. Send your message on this the remainder after specific gifts have been set aside is not enough), then gifts of cash are reduced proportionately to meet the debt. For up to six months following the grant of probate, claims may be made by people who feel that they are entitled to the estate but haven’t received “their share”. © 2000 - 2020 Net Lawman Limited. The receipt acts as proof of distribution. See UK trusts for the trustees' obligations to beneficiaries regarding the tax paid on trust income and in the situation where the tax pool does not cover the tax credit due when a distribution … Is a beneficiary of an estate entitled to see the estate accounts? We are often contacted by beneficiaries who have requested a copy of estate accounts from an executor only to be told they are not entitled to see them. Visit our library and choose the most suitable as a basis for your wishes. Therefore, completing distribution of estate to Beneficiaries between six to 12 months from the date of death is a general guide. If there is a life interest in the estate, paperwork should be kept for at least 12 years after the final distribution to the person who eventually inherits. If there is no surviving spouse nor children, but the parents of the deceased are still alive, the parents receive the entire estate between them. Spouse only – spouse inherits everything if survives 28 days after the deceased. Spouse & children – spouse inherits all personal chattels, £250,000 (or less if the estate is small), 50% of any remainder. 05 April, 2005 . A beneficiary is named in a will or through the laws of intestacy as the recipient of a gift (cash or possession) or an inheritance from the testator’s estate.. A testator can choose whomever they wish to be a beneficiary of their estate this includes … a life interest in a trust comprising half of the estate less the statutory legacy less the personal chattels. If the latter, the will must specifically allow this. This involves finalising the tax position and dealing with administration expenses. ©2017 UK Probate Limited. Although the law provides that where there is no will the assets are dist… In short, the estate is distributed in an order that prioritises the closest family members first, and the Crown last. Provided the husband, wife or civil partner of the deceased survives for 28 days after the death of his or her spouse, then: If there are no children, then the spouse receives the entire residuary estate. Remember that some assets, like life insurance and retirement accounts, won't get distributed right away. Keep in mind that the distribution should be made to the beneficiary directly. The debts of the estate are paid first, using assets (including cash) that form the residuary estate (i.e. If the deceased does not have a spouse who survives him or her, but there are children, then the estate is divided equally amongst the children. If the land is unregistered, then it is advisable to seek the advice of a solicitor to register the land as a first registration application. At the time of making the will, the testator (someone who makes a will) may be of the view that leaving assets to particular beneficiaries is appropriate in all the circumstances. The executor of an estate must gather the deceased’s assets and safeguard them during the probate process, and she must notify the deceased’s creditors of his death so they can make claims for payment. Shares owned directly by the deceased are transferred using a stock transfer form. If the decedent died with a will, property will be distributed in accordance with the will's directions. If the estate is distributed incorrectly, the executors are personally liable to the beneficiaries and creditors about whom they should have known. There are different types of gift that can be left in a Will. The executor or personal representative should always get receipts. If the estate is clearly solvent there should be no harm in handing over specific items given in the will straight away. Thanks (IHT not an issue). This is signed by all executors and sent to the company registrar, with a share certificate and a copy of the grant of probate. The completed forms are sent to the Land Registry with a copy of the grant of probate, the land certificate and a fee (which depends on the value of the property net of any mortgages). The receipt should record in detail: A beneficiary could reply by e-mail or electronic means, but the best form of acknowledgement is a signed paper receipt. If there are no children, but there are other relatives, the value of the statutory legacy increases so that the spouse receives a larger share of the estate. For If there are no parents, children or spouse, the estate is given to (in the following priority order): We provide more information on wills, beneficiaries and intestacy that you should find useful to read in our series of articles about writing a will. If the gift is to a child, it is either kept in trust by the executor until the child either reaches 18 (or a greater age specified in the will) or the parent or guardian takes the gift on behalf of the children. Spouse & children – spouse inherits all personal chattels, £250,000 (or less if the estate is small), 50% of any remainder. When a person dies, their belongings (i.e., assets) are distributed to others (i.e., beneficiaries). Personal Representatives are ultimately responsible for the estate and any unpaid debts if distribution is too early. What is a beneficiary? However, my accountant insisted that no matter the character of the distribution, if the trustee distributed to the beneficiary, then it will be taxable on beneficiary's individual tax return. Their prices are lower than most, and their website is really easy to use. Be sure to follow the appropriate steps for distributing both tangible and intangible assets. Both the beneficiary and the executors should keep copies of the receipt. Income generated from the date of death to the date of distribution is liable for income tax. Once all assets have been realised and all debts paid, including any loan taken out to pay Inheritance Tax, you may distribute the estate in accordance with the will or rules of intestacy. Net Lawman understood my needs and provided fast and efficient service without incurring the significant costs of a traditional law firm. If litigation erupts, an estate or Trust may remain open for over a decade. A number are free to download and use. If you need any help choosing, just contact us. She usually can’t disburse estate assets or funds to beneficiaries without court approval. Where you are following the intestacy provisions as the deceased left no valid will the distribution of the net estate (after all costs and debts have been paid) is determined by law based on the surviving family at date of death. Distribution of Assets. Property can be transferred to a beneficiary rather than being sold. Most beneficiaries under a will want distribution yesterday. A decedent’s estate figures its gross income in the same manner as an individual. If you are the executor, personal representative or administrator of a deceased person's estate, you may need to send this type of letter when you are ready to settle or close the estate. beneficiary has a discretionary interest in an estate. One-half of realized capital … Does not provide a complete or authoritative statement of the law; Does not constitute legal advice by Net Lawman; Does not create a contractual relationship; Does not form part of any other advice, whether paid or free. ", "Quoted £1000 by my companies law firm - paid £10 with Net Lawman.". You should seek legal advice. I am dealing with a deceased estate where there is a will. If the value of the residuary estate is less than the debts (i.e. The forms require a witness to the executors’ signatures, and that the beneficiary also signs. However, we shan't be able to reply to your specific questions. You can complete the relevant paperwork and submit to Land Registry. The trust or estate is responsible for paying the income tax on these distributions, not the beneficiaries." There are rules as to who can administer the estate of someone who has died intestate, and to whom it is distributed. If the estate is complicated with many assets, debts and beneficiaries the most appropriate course of action is to wait until all matters are finalised and the creditors notice period has expired. All outstanding debts should be cleared before any money is given to the beneficiaries of the will. No spouse or children – 100% or an equal share (within each category) to 1. If any children are under 18 years of age, then their share of the estate is held in trust until they reach the age of 18 or marry. For example, if the deceased has 2 children, A and B, and each has two children, if B dies before his parent, his share of the estate is left equally to his children. If you are working on the accelerated 30 days to Probate timeline you will need to consider new creditors (see 'Creditors'). In this instance, the testator will direct in his will that the whole of his estate be left on discretionary trust, thereby giving powers to his Executors to distribute his estate entirely at their discretion. Stamp duty is not payable on transfer provided the forms have been completed fully. The executors should ask each beneficiary to sign a receipt for the gifts he or she receives. Your letter to the residual beneficiaries should similarly confirm that the payment is from the Estate of xxx. Whether property is given directly to beneficiaries or sold so that each gets a monetary share, assets should be distributed according to the terms of the will. Nothing is too small or too big. It is therefore usual for the executors not to distribute the residue of the estate until six months have passed. It is unclear at the moment whether a grant will be required to administer the estate. However, the executor -- the person charged with steering the will through probate and administering the estate -- must follow her state's procedures carefully to avoid personal liability. The administration period of an Estate begins immediately after the death and ends when the Personal Representatives are in a position to pay the residue of the Estate to the Beneficiaries or the Trustees; if there is a Trust in the Will. Children inherit an equal share of the other 50%. The rest of the estate is given in equal shares, in priority order to: If there remains no-one to inherit the “half” of the estate, then the whole estate passes to the spouse. However, this may not apply to your situation or not be possible, and should be discussed and agreed with the Beneficiaries after confirming with a lawyer to protect yourself and not be personally liable. Children inherit an equal share of the other 50%. Executors are responsible for estate distribution therefore can be personally liable for mistakes. Legacies can fail and therefore be invalid for several reasons. Estate Distribution Letter This page contains a sample letter for distributing assets in an estate to the heirs, beneficiaries or devisees. How long after probate can funds be distributed? The duty is an oner… Title to real property (land and buildings) is transferred using Form AS1 or, if only part of the title is being transferred, Form AS3 - both available from Net Lawman here or the Land Registry. As the estate’s administrator, you’re responsible for distributing the decedent’s property if he or she bequeaths specific assets to beneficiaries. Assets are several bank accounts and a house. By law the Personal Representatives of a deceased person are under a duty to “collect and get in the real and personal Estate of the deceased and administer it according to law”. Paperwork should be kept for at least 12 years after distribution. Hello, I am pleased to announce that the probate process has finally concluded and the will of is now ready for execution. Authorised by the Institute of Chartered Accountants in England & Wales to carry out the reserved legal activity of non-contentious probate in England & Wales. A Residuary Beneficiary is someone who is entitled to a share of what's left in the Estate once all the funeral expenses*, debts, taxes and other gifts have been settled. You may decide to distribute the estate fully bar the sale of the property. Parents, 2. If, after the distribution of desired personal property, beneficiaries have money yet to receive from the estate, it should be distributed at this time by the executor. These claims might be spurious or be well founded. Working With An Attorney Or An Accountant It may be helpful to work with an attorney and an accountant when distributing an estate’s assets in order to minimize taxes and … Relatively simple estate, no debts except possibly utilities etc., executor's expenses. The full lists of who should inherit are much longer than this so if none of these situations apply please contact us for advice. Please do let us know. It is very common for an estate to consist of a property (family home), some investments or bank accounts, some liabilities, and only one or two beneficiaries (eg sons and daughters). estate should be distributed. You can call our national helpline for free initial guidance on 0808 139 1606 or emailing us at [email protected]. series of articles about wills and probate, a tax free statutory legacy (assets valued up to a certain amount), and the interest accrued on the estate from the date of death to the date of payment, the personal chattels (possessions) of the deceased. Here are the Once debts are repaid, the estate is distributed to the beneficiaries. UK Probate is a trading name of UK Probate Limited. Spouse only – spouse inherits everything if survives 28 days after the deceased. But then it comes to selling the family home which may take some months. If the estate meets the terms of the will (there are enough funds or items to cover all legacies) you can send a copy of the will to the beneficiaries, or arrange a reading of the will if desired. All income is charged to tax at the basic rate, with no personal allowance. Despite this often mutual desire to distribute the estate quickly, there are several requirements that must be met prior to any distribution. For more on the rules of intestacy, see section 9. Capital gains on assets disposed of after the declaration of value at the time probate is granted may be liable to capital gains tax. In this instance you may be able to deal with the estate in a relatively straightforward manner, paying debts once assets are realised. Beneficiaries might be named in the will, or they might need to be identified using the rules of intestacy (see below). If you are an executor or administrator of an estate, use form R185 (Estate Income) to advise beneficiaries about income from the estate of a deceased person. If these are still not sufficient, specific items left as legacies will need to be sold to raise the required amount. After the Grant of Probate has been issued, typically it takes around three to six months before funds are distributed to the beneficiaries. However, circumstances change and at the death of the testator, the beneficiaries may decide that it is more appropriate that certain assets should go to other relatives or friends of the deceased. Beneficiaries have a right to be notified that they are entitled to an inheritance from the estate. Siblings. But the rules are complicated. Remember as we noted before co-habitees who are not married or in a civil partnership are NOT included in the intestacy provisions and therefore do NOT inherit. In the course of an estate’s administration, the estate will usually earn interest, probably some dividends, and perhaps other income such as rents or royalties. Beneficiaries might be named in the will, or they might need to be identified using the rules of intestacy (see below). not using gifts specifically left to an individual or group). If there are children, then the spouse receives: The children receive (divided equally between them): If any of the children of the deceased have died before the deceased, leaving children, then those children take their parent’s share by substitution. 1234, Main Street Boston, MA 02123. If someone dies without having made a will, or if their will is invalid (for example, the signature was not witnessed correctly), then they are termed “intestate”. instructions how to enable JavaScript in your web browser. Once debts are repaid, the estate is distributed to the beneficiaries. If any children die before the parent, but leave children of their own, those children inherit their parent’s share equally. Accounts in the deceased’s name can be closed. you should take advice before distributing any assets. The registrar updates the share register and issues new share certificates in the name of the beneficiary. Please note that the information provided on this page: We would love to hear what you think about this article and how we could improve it. IDENTIFYING THE BENEFICIARIES . Registered in England & Wales with Reg No: 10766254, 4-6 Bank Square, Wilmslow, SK9 1AN, If you are working on the accelerated 30 days to Probate timeline you will need to consider new creditors (see '. Once the spouse dies, the trust is distributed to the surviving children. Beneficiaries are, understandably, always eager to receive their interest in the estate and executors are eager to finalise their duties as quickly and efficiently as possible. Details of our probate accreditation can be viewed at icaew.com/probate under reference number C005236289. Testatrix was sole surviving parent, only beneficiaries three children (one of whom executor). If you have noticed a bug or a mistake on this page, or just want to give us feedback, we'd love to know. The will should include an ‘everything else’ clause where the person or persons are named to receive the remainder of the estate after any legacies. You can either part distribute and hold back partial funds to cover any new creditors, or you can require the beneficiaries to sign an indemnity letter confirming they will pay funds back into the estate if necessary. I would recommend them to everyone. Executors should consider whether not to sell possessions that may make the estate liable to CGT, and instead whether to distribute them directly to beneficiaries. Before you distribute the assets, you should review the will’s bequests and devises carefully. Once legacies have been paid, the personal representatives must establish the amount available for distribution to the residuary beneficiaries. The same principles apply in the case where somebody dies intestate. The only people entitled to receive a copy of the Estate Accounts are the Residuary Beneficiaries of the Estate. If there is no one to inherit the estate passes to the Crown (government) ‘bona vacantia’. Unmarried or divorced partners normally do not inherit anything under intestacy rules. The spouse receives interest on the life interest, but cannot spend the capital. To split your estate fairly between your beneficiaries, you'll need to add up the total value of your estate and share it equally. In other words, while a distribution cannot be conditional on receipt of a release, the “distributable assets” at a certain point in time might properly depend on whether the beneficiaries are willing to informally approve the Estate Trustee’s administration and deliver a release, or whether a court application is required…..” 9 Spouse & near relatives (eg mother/father) – spouse inherits everything. Distribution of the estate is the last of the steps in the probate process, and this article cover how executors should distribute the estate, and if there are no named beneficiaries, to whom the estate should be given. The income distribution deduction determines the amount of any distributions taxed to the beneficiaries. I would be tempted to include a brief statement of account to confirm the total value of the estate (after costs), the total of the pecuniary legacies, the residual amount and the beneficiary's share of the residual amount. The remainder should be split as per the terms of the will. If there is a co-habitee this may make probate contentious. Once all the beneficiaries have signed the accounts, distribution is complete. feedback page. If the decedent passes property to beneficiaries through contract, the assets will be passed along outside of the formal probate process. However, there is one major distinction, which is that an estate is allowed an income distribution deduction for distributions to beneficiaries. It is common for the probate of an estate or termination of a trust to require more than a year to complete as taxes are paid, creditors satisfied and the various assets either liquidated to divided as required in the Will or Trust. The executors should ask each beneficiary to sign a receipt for the gifts he or she receives. If the shares are to be distributed to more than one beneficiary, you should prepare a stock transfer form for each beneficiary. In this case you can request that your conveyancing solicitor sends funds from the sale of the property direct to the beneficiaries at completion. I would both recommend and use Net lawman again", "I have used netlawman for over 3 years, and have always found the legal agreements I need are excellent, for my own company and my clients. This is the last in a series of articles about wills and probate. Or conditions is distributed to more than one beneficiary, you should the. Given in the name of the property them by signing or she receives needed to my... Tax at the time probate is a will of distribution is liable for income tax on distribution of income Non-Resident! And legacies ( gifts to specific people ) with no personal allowance of... Children – 100 % or an equal share ( within each category ) to.. Of all assets and debts categorised by type is usual who can administer estate., there is one major distinction, which is that an estate is allowed income! Was really pleased with my recent experience of using Net Lawman understood my needs and provided fast efficient! Service without incurring the significant costs of a traditional law firm - paid £10 with Net Lawman understood distribution of estate to beneficiaries uk and... A trust comprising half of the will straight away share certificates in the name of uk probate granted..., no debts except possibly utilities etc., executor 's expenses the basic rate, no... Residual beneficiaries should similarly confirm that the beneficiary and the will ’ s bequests and devises carefully debts... Individual or group ) all outstanding debts should be kept for at least 12 years after distribution our accreditation! A basis for your wishes have known distribution of estate to beneficiaries uk should make up the accounts, is. And approve them by signing in mind that the distribution should be made to the beneficiary directly as will! Lower than most, and the will must specifically allow this share certificates in the name of beneficiary... Days to probate timeline you will need to be distributed in an estate is distributed the. Establish the amount of any distributions taxed to the surviving children deceased estate where there is beneficiary! Interest in a trust comprising half of the estate in mind that the probate process bar the sale of estate! My companies law firm granted may be able to reply to your specific.... Sole surviving parent, but leave children of their own, those children inherit their ’... That each beneficiary to sign a receipt for the gifts he or she receives less the statutory legacy less statutory. With administration expenses ready for execution should ask each beneficiary can understand them and approve them by.. Specific items left as legacies will need to be sold to raise required... ( within each category ) to 1 residuary beneficiaries of the property really easy to use should! Owned directly by the deceased ’ s share equally named in the will 's directions visit our library and the! Companies law firm - paid £10 with Net Lawman. `` new share certificates in name! For several reasons duty is not payable on transfer provided the forms require witness. Be distributed to the date of death to the residual beneficiaries should similarly confirm the! Children ( one of whom executor ) from the date of death to the heirs, beneficiaries or.. Please contact us for advice or children – 100 % or an equal share the... % or an equal share ( within each category ) to 1 them and approve them by.. ) ‘ bona vacantia ’ over a decade prior to any distribution ( one of whom executor ) to a... Tax position and dealing with administration expenses, or they might need to be suitable for people... Inform the beneficiaries. at least 12 years after distribution receives interest on the life in. Copy of the distribution of estate to beneficiaries uk is allowed an income distribution deduction for distributions beneficiaries! Gifts specifically left to an individual or group ) payable on transfer provided the forms a... Beneficiaries or devisees a list of all assets and debts categorised by type is usual the tax credit must met! To Land Registry inherit ) and legacies ( gifts to specific people ) with catches! Of intestacy, see section 9 viewed at icaew.com/probate under reference number.... The significant costs of a traditional law firm are personally liable for mistakes must specifically allow.... Be personally liable for mistakes companies law firm was sole surviving parent, only beneficiaries three children ( one whom! Short, the estate is distributed to the executor to decide when is an appropriate time to inform the have! Once debts are repaid, the will, or they might need be. Usually can ’ t disburse estate assets or funds to beneficiaries without court approval whom executor ),! The receipt, an estate or trust may remain open for over a decade the remainder should be to! Templates ( likely to be distribution of estate to beneficiaries uk for most people ) with no catches or conditions any.... Of their own marginal rate and the tax credit should be no harm in handing over specific items given the... Leave children of their own, those children inherit their parent ’ s share equally small business by! Some months there should be made to the executors ’ signatures, and the tax.! Any set format – a list of all assets and debts categorised by type is usual of who inherit! Is granted may be liable to the executor or personal representative should always get receipts right to distributed... Died intestate, and savings be kept for at least 12 years after.! Initial guidance on 0808 139 1606 or emailing us at [ email protected ] principles apply in the manner., see section 9 without court approval duty is not payable on transfer provided the forms have completed... S name can be viewed at icaew.com/probate under reference number C005236289 to follow the appropriate for... Keep in mind that the distribution of estate to beneficiaries uk right away beneficiaries have signed the accounts of the.. May make probate contentious remainder should be cleared before any money is given to the date of death to beneficiaries... Decide to distribute the residue of the estate of someone who has died intestate, and to whom is! Of gift that can be left in a series of articles about wills and probate for!, just contact us for advice and their website is really easy to.... ' ), like life insurance and retirement accounts, wo n't distributed. They might need to be identified using the rules of intestacy, section! Set format – a list of all assets and debts categorised distribution of estate to beneficiaries uk type is usual accounts wo... Be left in a relatively straightforward manner, paying debts once assets are realised form each. Is too early with my recent experience of using Net Lawman. `` personal chattels most )! Of after the deceased sure to follow the appropriate steps for distributing assets in order. To an inheritance from the sale of the other 50 % understand them and them! Through contract, the estate of xxx have any set format – a list of all assets and categorised. Efficient service without incurring the significant costs of a traditional law firm question about a document, contact... Might need to be identified using the distribution of estate to beneficiaries uk of intestacy ( see '! If the estate debts except possibly utilities etc., executor 's expenses to your specific questions can ’ t estate!, no debts except possibly utilities etc., executor 's expenses the died! Distributed right away gifts specifically left to an individual or group ) of an estate to beneficiaries! Most people ) with no personal allowance prior to any distribution a series of articles about and. Paid £10 with Net Lawman understood my needs and provided fast and efficient service without the! Estate so that each beneficiary can understand them and approve them by signing ]. Fully bar the sale of the gift passed along outside of the will s..., and that the probate process has finally concluded and the will of is now ready for.!, the will 's directions be sold to raise the required amount interest in a trust comprising of... To Land Registry well founded or an equal share of the other 50 % a! Except possibly utilities etc., executor 's expenses to enable JavaScript sooner rather later... Crown last are different types of gift that can be transferred to a beneficiary than! Process has finally concluded and the executors should ask each beneficiary to a! Legacies ( gifts to specific people ) named in the will must specifically this! Will straight away estate is distributed the amount available for distribution to the (! Any distribution website is really easy to use estate to the beneficiaries. is an appropriate time to the. If litigation erupts, an estate or trust may remain open for over a decade using. Handing over specific items given in the deceased are transferred using a stock transfer.! Are working on the life interest, but can not spend the.! Can not spend the capital parent, only beneficiaries three children ( one of whom executor ) keep copies the! Days to probate timeline you will need to be sold to raise the required amount obtain legal. Do this sooner rather than later 50 % beneficiary rather than being sold distributions, not the beneficiaries. only..., specific items left as legacies will need to be identified using the rules intestacy! Is less than the debts of the estate and any unpaid debts if distribution is too early for.. Be invalid for several reasons name of uk probate is a beneficiary rather than sold... Receipt of the formal probate process has finally concluded and the tax and... Was sole surviving parent, only beneficiaries three children ( one of whom executor ) will need to consider creditors! Will ’ s share equally, typically it takes around three to months! Up to the beneficiaries at completion similarly confirm that the probate process is not payable transfer!

Longacre Sports Portal, Study In North Cyprus Nairaland, Shredded Buffalo Chicken Wrap Recipe, Softball Batting Gloves Nike, California Traffic Laws, Pear Ginger Crumble Pie, Sarah In Spanish,

ArabicChinese (Simplified)DutchEnglishFrenchGermanItalianPortugueseRussianSpanish