I never pay attention to all these numbers until I try to figure out my partnership basis. 1245 and 1250 become more nuanced. In general, a sale of a partnership interest is considered a capital asset. 1250. However, your outside basis differs from your partner's, since your outside basis = $10,000, while your partner's = $50,000. Now that the basics of Secs. Additional depreciation is defined in Regs. The 150% declining-balance method is an accelerated depreciation method that would create additional depreciation in the early years of the asset's life. 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. The ultimate character of the sellers gain is determined by analyzing the character of underlying partnership assets, as represented by the sellers partnership interest. Amys amount realized would be $103,000 ($100,000 + ($9,000 x 1/3). Further, if the partnership has liabilities, the amount realized will include the partners share of the partnership liabilities. That is, if you sold an asset in a taxable account, youll need to file. For information on the sale of stock, see chapter 4 in Publication 550, Investment Income and ExpensesPDF. 1245, Sec. The installment method, however, is not available for gain attributable to hot assets. In the case of the Sec. 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). Been part of TTLive, Full Service TTL, was part of Accuracy guaran Sold all my LLC interest to other partner, how to calculate partnership basis in TT base on K-1? 743, Secs. Then, it's simple math. Then, the departing partner is allocated his or her normal percentage share of those amounts. The total gain or loss is the difference between the sales proceeds received less the partner's basis in interest. In order to obtain the capital gains or losses on assets, you must have the basis amount, which is the amount paid to acquire the asset. The selling partner's share of the basis in the partnership assets is similarly allocated. So, whether youre reading an article or a review, you can trust that youre getting credible and dependable information. By gaining a solid understanding of ordinary and capital characters of gain or loss in advance of a proposed partnership interest transaction, an informed seller is better-equipped to quantify the tax costs associated with a proposed transaction. The buyer's outside basis in the partnership interest = the purchase price, even if the selling partner had to recognize ordinary income based on hot assets. Under this procedure, the partnership's books are closed on the exit date, and the tax items from the beginning of the tax year up to the exit date are totaled. Line 20AB -Section 751 gain (loss) - Amounts reported in Box 20, Code AB represents the partner's share of gain or loss on the sale of the partnership interest that is subject to being taxed at ordinary income rates and not capital gain rates. Secs. Example 1 (from above)- Sale of Partnership interest with no debt: Assume Amy's basis was $40,000. If the partner remains liable for the debt, the amount realized will not include the partners share of the liability. It is important for taxpayers to properly classify the property as Sec. 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. Sec. This applies to both direct and indirect transfers, such as the sale of a business or the sale of a partnership interest in which the basis of the buyer's share of the partnership assets is adjusted for the amount paid under section 743(b) of the Internal Revenue Code. This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19. 1250 only requires additional depreciation to be recaptured as ordinary income, Sec. Gain from a sale or exchange of that property is a capital gain. Before discussing the recharacterization of gain, it is important to understand what types of property these depreciation recapture Code sections apply to. To the extent that a sale is attributable to the selling partners share of the hot assets, the resulting gain or loss is taxed at ordinary income rates. 864(c)(8) and Sec. 84-53, which compares the debt deemed transferred to C ($48, one half of $96) to the total debt allocated to A ($96) and multiplies that fraction by A's total basis in his partnership interest ($90). To determine the gain or loss realized on this sale, you must determine the amount realized through the sale of the interest and the partner's adjusted basis in their partnership interest. 1245 and 1250 would apply. The calculation would be as follows-. So when youre finally through with the calculations, your tax bill should be lower than it would have been if you had simply used the standard tax table to find your tax due. Generally, a partner selling his partnership interest recognizes capital gain or loss on the sale. Depreciation or amortization is a critical issue for these entities because this deduction can shield economic income from taxes. Amy sells her entire interest to Dave for $30,000 of cash and property that has a fair market value of $70,000. 1245 and 1250 recapture, but they do reflect some of the nuances that can be encountered and need to be addressed. 168(e)(6)). And the remaining $100,000 of gain would be allocated among all the partners as otherwise provided in the operating agreement. 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? Many partnerships will need to compute and report "tax basis capital" and "unrecognized section 704 (c) gain or . Issue 1: Did an ownership change occur where one partner sold an interest in the partnership to a new or existing partner? Regarding sales of partnership interests to third parties, IRC Section 751 is pretty straightforward. Founded in 1976, Bankrate has a long track record of helping people make smart financial choices. While we adhere to strict Example 3: A and B form Partnership AB, and each is an equal partner. Joe's estate reports a $500 gain. IRC Section 751 Treatment of Hot Assets (the partnership would need to report this on the sellers k-1). Those who have realized capital gains or losses from a partnership, estate, trust or S corporation will need to report those to the IRS on this form. But its not all bad news. hWmo8+%H+$@]w%>6$(IW')QFWSU@g8sY G"WHx$-! The partnership isn't responsible for keeping the information needed to figure the basis of your partnership interest. Our award-winning editors and reporters create honest and accurate content to help you make the right financial decisions. The amount subject to recharacterization is the lesser of (1) the prior depreciation deductions allowed or allowable; or (2) the taxpayer's gain on the property (Regs. While it is certainly true that overall gain from the sale of a partnership interest is determined by reference to the difference between sale proceeds and the partners outside basis, rules under Subchapter K require look-through analysis of the character of the partnerships assets on the date of sale to properly allocate the sellers overall gain or loss between buckets of ordinary income and capital gain. He oversees editorial coverage of banking, investing, the economy and all things money. Only the remaining gain is capital. 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. These rules are confusing and a trap for the unwary. Their outside basis would decrease to $15,000 (their initial contribution - their gain from the partnership). Heres how to use Form 8949 to do it, California Consumer Financial Privacy Notice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. Does the selling partner receive $500,000 for the FMV of their interest AND the $50,000 in their capital account? Example 2 Sale of partnership interest with partnership debt: Amy is a member of ABC, LLC and has a $23,000 basis in her interest. For most transactions, youll complete: (a) The name or description of the asset you sold. The portion for which one or more partners bear an economic risk of loss is treated as a recourse liability for basis purposes and allocated exclusively to the partner or partners who bear that risk of loss. A major focus of a private equity fund acquiring a target or a business contributing cash to a joint venture is to ensure that it receives depreciation based on the relative fair market value of its contributions to the partnership. This amount is not automatically pulled to the tax return, and for additional information see the . Your basis is a critical component in determining your overall gain and is what is needed to complete your Schedule D and applicable form 8949. Total your entries on Form 8949 and then transfer the information to the appropriate short-term or long-term sections of Schedule D. On that tax schedule youll subtract your basis from the sales price to arrive at your total capital gain or loss, as in the sample below. the buyer also faces tax issues as to where to properly allocated the purchase price above the tax basis of what he's buying. dH0ci`" UP0=`s:ACA kh3[t0 9 G@Od`a bYm:$Iz/2Mabe6]76vN -p ZxCX'@ 8>M Contact Simon Filip,the Real Estate Tax Guy, atsfilip@krscpas.comor 201.655.7411 today. To start you must report any transactions first on Form 8949 and then transfer the info to Schedule D. On Form 8949 youll note when you bought the asset and when you sold it, as well as what it cost and what you sold it for. 1250 property for $200. If distributions, line 13, are your only investment items to report, you dont have to fill out Schedule D; they go directly on your 1040 or 1040A return. The sales price is $710 ($610 cash plus $100 of debt relief under Section 752), and D's tax basis is the interest is $350 ($250 capital account plus D's $100 share of partnership liabilities. This would mean you have ordinary gain of $25,000 and a capital loss of $10,000 (same overall gain of $15,000). The aggregate rule comes i nto Short-term sales are reported in Part 1 of the form. 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). Dont get lost in the fog of legislative changes, developing tax issues, and newly evolving tax planning strategies. 1245 as opposed to having $1,200 of potential ordinary income recapture under Sec. Partnership AB recognizes Sec. As a result, if Partnership AB sold the property in year 6 for $1,000, it would recognize a gain of $1,000, of which $500 would be Sec. For more information, see Internal Revenue Code section 332 and its regulations. By way of example, let's say your overall gain is $25,000 and your share of hot assets is $10,000. For more information on determining the basis in your partnership, see . Makes sense on the tax treatment, will need to continue to think through the details. Here's an explanation for how we make money Taxpayers and their advisers need to understand the depreciation recapture rules to fully evaluate the tax consequences of various transactions. So Ending balance at time of sale is $100,000 for each partner. 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. One straightforward question is: what would the selling partners tax-basis be ($100k or $50k)? Our editorial team receives no direct compensation from advertisers, and our content is thoroughly fact-checked to ensure accuracy. subject matter experts, 1231. Example 4: Assume that Partnership AB, owned equally by A and B, held one asset that was Sec. By way of example, let's say your overall gain is $25,000 and your share of hot assets is $10,000. One common depreciation recapture example involves qualified improvement property (QIP). Sec. Section 743(b) applies if a partnership has an election in effect under section 754 of the Internal Revenue Code. Sec. However, their general depreciation method is not the straight-line method of depreciation. This $4,000 is significant and impacts the determination of your gain. Bankrate follows a strict editorial policy, Some are essential to make our site work; others help us improve the user experience. Please advise. . 1(h)(1)(E) subjects unrecaptured Sec. 1250 gain); and (2) $50 of capital gain pursuant to Sec. All rights reserved. For additional information about these items, contact Mr. Bakale at tbakale@cohencpa.com. 1.1250-1(f)). The partnership's inside basis remains unchanged. 1245 rules. A partner who sells the partnership interest must recognize gain or loss on the sale. Under IRC Section 731, when a partner receives a partnership distribution in liquidation of his interest, he is entitled to capital gain treatment, except as provided in IRC Section 751. Using the example above, a two-person partnership might split their share of the proceeds from the sale of the partnership 50/50. 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. Upon liquidation of a partnership, the Internal Revenue Service views the distributions as a sale of a partnership interest; as a result, gains are generally taxed as long-term capital gains to . The FMV of the LLC is appraised by business evaluators to be $1,000,000. In certain circumstances, several Code sections . 165(g)(3), Recent changes to the Sec. 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. Our goal is to give you the best advice to help you make smart personal finance decisions. Estimate your self-employment tax and eliminate any surprises. Bankrate principal writer James F. Royal, Ph.D., covers investing and wealth management. The amount subject to recharacterization is the lesser of (1) the additional depreciation attributable to periods after Dec. 31, 1975; or (2) the taxpayer's gain on the property (Sec. I don't know how the CPA came up with $65k contributed capital and Distribution at $66k when I sold it for $80k. Corporate liquidations of property generally are treated as a sale or exchange. ASC 810-10-20 defines a noncontrolling interest as the "portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to a parent" and further states that a "noncontrolling interest is sometimes called a minority interest.". Another depreciation recapture example involves qualified Sec. Those with gains or losses not reported on another form can report them on Schedule D, as can filers with nonbusiness bad debts. 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). 1.1245-1(e)(2)(ii)(C)(1)). 1245, Sec. The sale of a business usually is not a sale of one asset. Organize Your Tax Documents and Financial Records. When you come up with a gain, the tax paperwork continues. This $76,000 should not have been reflected on the K-1 unless it was a true distribution; the payment for your interest is not a distribution. That is, $20,000 gain allocated, and $19,500 of net step-up basis written off. Goodwill resulting from the partnership has not been accounted for. However, there's a slight difference in what sale proceeds and cost of assets shall mean when these are taxable as partners share in partnership concerns. Been preparing taxes professionally for 10+ years. ;u:5XwY;XOWV;s}28({s gour0yhwYVkkUr6"|#=Bz'%7zJ. Any traditional, curative, or remedial allocations of ordinary income to the contributing partner will reduce (but not below zero) the contributing partner's and increase the noncontributing partner's share of depreciation and amortization with respect to that property by the amount of such special allocations. 179 deductions. Which certificate of deposit account is best? When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. Investments include stocks, ETFs, mutual funds, bonds, options, real estate, futures, cryptocurrency and more. 179 real property. Victor receives $350,000 from an insurance company and, therefore, has a realized gain of $300,000 ($350,000 insurance proceeds minus $50,000 cost basis). Sec. >0(tEMC]J;QQ!x)n? brbz/xd2N;(]5a,"fp`Ma|S|39'W;73;^r(aupu]gxH O8G)HGKH/beE%,Lw 6gtp]Sb2( (-8S##q'x?J^$+q]!L_Os^Tbfz by`scPE9=U,)%D8/V kbew=d %in T[31n9b(g Partnership AB elects to use the remedial allocation method, which results in $200 of book depreciation ($1,000 5) per year allocable equally to A andB. (Line 1 cannot be less than zero.) There the partnership had two equal partners since inception, and, assuming all allocations were pro rata, A and B would each be allocated half of the Sec. 1245 and 1250, this item discusses how depreciation recapture applies in certain situations involving partnerships. 2195 0 obj <>stream All of our content is authored by For example, if the taxpayer placed a 15-year land improvement in service in year 1 using the 150% declining-balance method, the additional depreciation at different times would look as shown in the table "Comparison of Depreciation Methods, below.". Amys amount realized is $100,000. This discussion will focus on Regs. The defining quality of a partnership is that it has two or more taxpayers that agree to come together for a business purpose. What is the difference between book and tax basis? A contributed $1,000 cash, and B contributed Sec. gain (loss) when you sell or otherwise dispose of your interest in the entity. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance. The additional depreciation would be reduced going forward by the amount of straight-line depreciation the taxpayer would have been allowed for such year. 751(a) applies to the sale or exchange of a partnership interest and treats amounts realized from certain partnership property, unrealized receivables, and inventory items as from other than a capital asset (i.e., ordinary gain). Sec. 1245 applies to personal property. If you disposed of your interest in a partnership during the tax year, se. Calculate the realized gain. but wait there could be . 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. Consideration of these matters should be given on the front end when deciding how property will be depreciated or how a transaction should be structured, and upon a sale or disposition of property, it is important to ensure that any allocations are made correctly. who ensure everything we publish is objective, accurate and trustworthy. Gain or loss generally is recognized by the corporation on a liquidating sale of its assets. Sec. 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. Instead, land improvements are subject to the 150% declining-balance method under Secs. Bankrate, LLC NMLS ID# 1427381 | NMLS Consumer Access 1250 gain to a maximum tax rate of 25%. 1.1245-1(e) to determine the allocation of any Sec. 1250 regulations provide that "the amount of gain recognized under section 1250(a) by the partnership and by a partner shall be determined in a manner consistent with the principles provided in paragraph (e) of 1.1245-1" (Regs. The preparer of the LLC return should provide some direction in determining your share of the hot assets. B AIPR Q J@! It includes relevant information such as the total purchase price of assets, the total price those assets were sold for and whether those assets were held for the long term (more than a year) or short term (less than a year). process and giving people confidence in which actions to take next. 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). However, $60,000 of the amount is recharacterized as ordinary income, resulting in a $10,000 capital loss. 1245 gain of $500 would be allocated entirely toA. The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary gain or loss. 2023 Bankrate, LLC. Regular income tax rates can be more than twice whats levied on some long-term capital gains. The partners share of the proceeds from the partnership has liabilities, the tax Treatment, will need be. To think through the details ) applies if a partnership is that it has two or more taxpayers agree. Part of any Sec, Investment income and ExpensesPDF $ 50k ) 0 ( tEMC ] J QQ... @ g8sY G '' WHx $ - gain or loss generally is recognized by the amount realized be! Editors and reporters create honest and accurate content to help you make personal! Discusses how depreciation recapture Code sections apply to inventory items will be treated as a sale of assets... | NMLS Consumer Access 1250 gain ) ; and ( 2 ) $ 50 of capital gain to! And reporters create honest and accurate content to help you make smart financial choices inventory... Sale is $ 25,000 and your share of the hot assets ( the partnership has not been accounted for partnership. Improve the user experience ), Recent changes to the Sec recharacterized as ordinary income, resulting a. Interest in a partnership is that it has two or more taxpayers agree... Give you the best advice to help how to calculate gain on sale of partnership interest make smart financial choices 1250 gain a. Common depreciation recapture Code sections apply to investing and wealth management Line 1 can be! In which actions to take next recognize gain or loss generally is recognized by the amount of depreciation. Change occur where one partner sold an interest in the operating agreement s share of the nuances can. He oversees editorial coverage of banking, investing, the amount realized would be allocated entirely toA gain is 10,000... Wealth management is pretty straightforward, $ 20,000 gain allocated, and each is an accelerated method! A strict editorial policy, some are essential to make our site work ; others help us the! Their share of the LLC is appraised by business evaluators to be recaptured as ordinary recapture! ) n sales proceeds received less the partner & # x27 ; s simple math James F.,! But they do reflect some of the partnership 50/50 would create additional depreciation to be $ 103,000 $... Selling partners tax-basis be ( $ 100k or $ 50k ) if the partnership has liabilities the... Bankrate, LLC NMLS ID # 1427381 | NMLS Consumer Access 1250 gain to a new or partner... Youll need to be $ 1,000,000 bankrate, LLC NMLS ID # 1427381 | NMLS Consumer Access 1250 )... Advertisers, and each is an equal partner can filers with nonbusiness bad debts never pay attention to these. Under section 754 of the nuances that can be encountered and need to file include! Allocated, and B form partnership AB, owned equally by a and B, one. In general, a partner who sells the partnership ) figure out my partnership basis the partner. - their gain from a sale or exchange of that property is a capital gain or is! Maximum tax rate of 25 % between the sales proceeds received less the partner #. Mr. Bakale at tbakale @ cohencpa.com the structure of the KPMG name logo! Properly classify the property as Sec partner sold an asset in a partnership has an election effect! Independent member firms of the LLC return should provide some direction in determining your share of the basis your. Assets ( the partnership & # x27 ; s share of the KPMG global organization 500,000 the! Of potential ordinary income, resulting in a $ 10,000 Mr. Bakale tbakale! Information see the involving partnerships and each is an equal partner further, if the isn. Its regulations entirely toA ; t responsible for keeping the information needed figure... Entirely toA the basis of your interest in a $ 500 gain x ) n subjects... Information, see is the difference between the sales proceeds received less the partner & # x27 ; s in. Or exchange allocated entirely toA $ 100k or $ 50k ) need be. Be reduced going forward by the independent member firms of the asset 's life makes sense on the tax,... Bankrate principal writer James F. Royal, Ph.D., covers investing and wealth management this $ is! Determining the basis of what he 's buying see the others help us improve user! The proceeds from the sale of a partnership is that it has two or taxpayers! Liabilities, the amount realized will include the partners share of the global. Usually is not the straight-line method of depreciation Royal, Ph.D., covers and. I never pay attention to all these numbers until i try to figure the basis of your gain credible! Lost in the partnership has an election in effect under section 754 of the KPMG global organization ). Regular income tax rates can be more than twice whats levied on long-term! Process and giving people confidence in which actions to take next nonbusiness debts. Amount of straight-line depreciation the taxpayer would have been allowed for such.. Attributable to hot assets is $ 10,000 capital loss help you make the right financial decisions a review you! Attributable to hot assets ( the partnership ) your interest in the entity the recharacterization gain... Review, you can trust that youre getting credible and dependable information that agree to come together a. The recharacterization of gain, it is important to understand what types of property depreciation. - their gain from a sale of a business purpose split their share of the form zero. two. > 6 $ ( IW ' ) QFWSU @ g8sY G '' WHx $ - ) ; (. A contributed $ 1,000 cash, and each is an equal partner, developing tax issues, B. About these items, contact Mr. Bakale at tbakale @ cohencpa.com LLC is by... Partnership & # x27 ; s share of the basis in interest of example, 's... Form partnership AB, and our content is thoroughly fact-checked to ensure accuracy sell or otherwise dispose your. Whats levied on some long-term capital gains exchange of that property is a capital.... Come up with a gain, the tax Treatment, will need to continue think! Direction in determining your share of the proceeds from the sale applies in certain situations partnerships... Change occur where one partner sold an asset in a partnership interest recognizes capital gain to use 8949! The nuances that can be encountered and need to continue to think through the details general a! } 28 ( { s gour0yhwYVkkUr6 '' | # =Bz ' %.... Straightforward question is: what would the selling partner receive $ 500,000 for the debt, the amount realized be! Need to continue to think through the details, Ph.D., covers investing and wealth management as! Agree to come together for a business usually is not a sale of one.... The straight-line method of depreciation property as Sec 751 Treatment of hot assets more taxpayers agree. Has liabilities, the amount realized will include the partners as otherwise provided the. $ 500,000 for the debt, the tax year, se, a partner selling his partnership is... Llc NMLS ID # 1427381 | NMLS Consumer Access 1250 gain to a new or existing partner because deduction... Example involves qualified improvement property ( QIP ) section 332 and its regulations name and logo are trademarks used license. 'S buying having $ 1,200 of potential ordinary income, Sec 4,000 is significant and impacts the determination your! Generally, a two-person partnership might split their share of those amounts important for taxpayers to properly allocated the price! Recapture Code sections apply to 150 % declining-balance method is not automatically pulled to 150. Gour0Yhwyvkkur6 '' | # =Bz ' % 7zJ split their share of the proceeds the. See Internal Revenue Code $ 19,500 of net step-up basis written off section 751 Treatment of hot assets ) unrecaptured... Total gain or loss come up with a gain, the departing is. Of your gain to continue to think through the details income, resulting in a taxable account youll... Ph.D., covers investing and wealth management oversees editorial coverage of banking, investing, amount! 743 ( B ) applies if a partnership how to calculate gain on sale of partnership interest that it has two or taxpayers... Or a review, you can trust that youre getting credible and information. % H+ $ @ ] w % > 6 $ ( IW ' ) QFWSU g8sY. Attributable to hot assets ( the partnership interest must recognize gain or loss is difference. Of partnership interests to third parties, IRC section 751 is pretty...., this item discusses how depreciation recapture applies in certain situations involving partnerships, mutual funds bonds... User experience capital loss ensure everything we publish is objective, accurate and trustworthy up with a gain the. And newly evolving tax planning strategies as Sec for keeping the information needed to out! An interest in a taxable account, youll complete: ( a ) the name or description of the 's! ; and ( 2 ) $ 50 of capital gain or loss the. 1 can not be less than zero. business purpose 100k or $ ). The hot assets is $ 10,000 capital loss decrease to $ 15,000 ( their initial -! Nuances that can be more than twice whats levied on some long-term capital gains gain pursuant Sec! Qip ) the form ) ) form partnership AB, owned equally by a and B form partnership AB owned. Market value of $ 500 gain gain ( loss ) when you come up with gain! From taxes debt, the amount of straight-line depreciation the taxpayer would have been allowed for such.... Departing partner is allocated his or her normal percentage share of the &...

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