Income Tax Planning for Divorced Spouses

 

The Tax Cuts and Jobs Act of 2017 repealed Internal Revenue Code Sections 215 and 682, both of which were important income tax provisions with respect to divorced and divorcing spouses.

Previously, under IRC Sections 71(a) and 215(a), any alimony paid pursuant to a decree of divorce, as well as any spousal maintenance paid pursuant to a divorce and/or separation agreement, was income to the recipient and deductible by the payor. The payor could deduct such payments above the line without needing to itemize deductions, and the income tax liability for each such payment was shifted to the recipient.

In addition, under IRC Section 682(a), if a payor created a trust for the benefit of a recipient, then on legal separation or divorce, the recipient was required to include any income (other than capital gains) earned by such trust in the recipient’s gross income. Without the relief provided, such trust income would have continued to be includible in the gross income of the payor. Once again, under the current law, the income tax liability on monies received by the recipient was shifted to the recipient.

The income tax provisions in the current law generally provided a net overall benefit to the family, as the income tax rates for payors were generally higher than those of recipients. To raise more revenue, Congress repealed both of the foregoing sections in the IRC when it passed the 2017 Act. As a result, a payor will no longer be able to deduct alimony payments if such payments are made under a decree issued or modified, or an agreement created or modified, on or after Jan. 1, 2019. Further, the income tax liability for any new trust established by a payor for the benefit of a recipient who subsequently separates or divorces on or after Jan. 1, 2019 will remain with the payor.

Given the new law, practitioners will need to consider alternative ways to deal with the changing income tax landscape for divorcing spouses. If an agreement is created and/or modified in 2019 or beyond, the income tax impact on the parties must be considered in a new light during the negotiation and drafting of the agreement.

Separate or divorce in 2018. Because the repeal of the current law doesn’t go into effect until 2019, existing agreements and those executed or modified in 2018 shouldn’t be affected by the new rules, even if a court decree confirming the terms of the agreement is entered after Jan. 1, 2019 (Treasury Regulations Section 1.71-1T(e)). Any 2018 agreement should make clear that the income tax burden won’t shift to the payor in 2019, despite the provisions of the 2017 Act.

Include automatic reimbursement for the payor spouse. Going forward, a 2019 agreement could include a reimbursement provision for the increase in federal income taxes that the payor has to pay in a given calendar year. The reimbursement provision could impose a liability on the recipient to reimburse the payor for the difference between: (1) the federal income taxes the payor would have paid if IRC Section 682 was still in effect, and (2) the federal income taxes that the payor ultimately paid for such calendar year.

Renegotiate. When modifying an existing agreement in whole or in part, the parties may wish to consider restructuring the agreement to maintain the status quo with regard to the overall payments made to the recipient and the Internal Revenue Service.

Spousal trusts. Spousal trusts created or modified in 2018 don’t appear to be affected by the 2017 Act. However, beginning in 2019, IRC Sections 672(e) and 677(a) will require the payor/grantor to pay the income taxes for trusts that are created or modified in 2019 or beyond. Therefore, if the parties wish to modify the terms of an existing spousal trust, it may be preferable to distribute the assets held in the spousal trust to an entirely new trust for the benefit of the recipient ex-spouse that qualifies as a non-grantor trust with regard to the payor.

Section 682 has been in place for many years and has generally provided overall income tax relief for a divorcing family at a time in life when budgets are often stretched tight due to the need to support two separate households. That relief has been arbitrarily repealed, and it isn’t clear how the repeal will apply to existing trusts that are subsequently decanted modifications to agreements such as those related to visitation or custody that are unrelated to income tax issues and the effect of Section 672(e) and 677 on new trusts created for ex-spouses and funded with existing spousal trust assets.

Practitioners need to reconsider all of the ways in which income taxes are allocated between divorcing spouses. Any modification of an existing agreement or spousal trust may have unintended income tax consequences. The Department of the Treasury and the IRS have requested comments from the public on whether guidance is needed regarding the application of Sections 672(e) and 677 following a divorce or separation in light of the repeal of Section 682.

Concerned practitioners should urge the IRS to provide regulations exempting unrelated modifications, decanted trusts and existing trust distributions from the onerous impact of the 2017 Act on divorced spouses.


Source: http://www.wealthmanagement.com/high-net-worth/income-tax-planning-divorced-spouses

 

22,115 thoughts on “Income Tax Planning for Divorced Spouses

  1. Wonderful goods from you, man. I have remember your stuff prior
    to and you are just extremely great. I really
    like what you’ve got right here, certainly like what you are stating
    and the way through which you assert it. You are making it entertaining and you still care for to keep it wise.

    I can’t wait to read far more from you. That is really
    a great site.

  2. Do you have a spam issue on this site; I also am a blogger,
    and I was curious about your situation; we have
    developed some nice methods and we are looking to
    exchange strategies with others, be sure to shoot me an e-mail if
    interested.

  3. Definitely consider that which you stated. Your favorite justification seemed
    to be at the internet the simplest factor to bear in mind of.

    I say to you, I certainly get annoyed at the same time as other people consider issues that they just do not know about.
    You managed to hit the nail upon the highest and also outlined out the entire
    thing with no need side effect , folks can take a signal.
    Will probably be again to get more. Thank you

  4. What an amazin and awesome blog, I was just passing by and decided to stop by and say hi and to thank the owner of this blog for an awesome job.

  5. You are so interesting! I don’t suppose I’ve truly read something like this before.
    So great to find somebody with some unique thoughts on this topic.

    Seriously.. thanks for starting this up. This website is one thing that’s needed on the internet,
    someone with a bit of originality!

  6. I have read some just right stuff here. Definitely worth bookmarking for revisiting.
    I wonder how so much attempt you put to create the sort of
    excellent informative site.

  7. You actually make it seem so easy with your presentation but I find this topic
    to be really something that I think I would never understand.
    It seems too complex and very broad for me. I’m looking
    forward for your next post, I will try to get the hang of it!

  8. Simply want to say your article is as astonishing. The clearness in your put up is
    just spectacular and i could suppose you’re an expert in this subject.
    Fine together with your permission let me to grab your
    feed to keep updated with forthcoming post.
    Thanks a million and please keep up the rewarding work.

  9. of course like your web site however you need to test the spelling on quite a few of your posts.

    Several of them are rife with spelling problems and I find it very
    bothersome to tell the reality nevertheless I will definitely come back
    again.

  10. I think this is one of the most important information for
    me. And i’m glad reading your article. But wanna remark on few general things,
    The site style is perfect, the articles is really great : D.
    Good job, cheers

  11. Heya! I realize this is somewhat off-topic however I needed to ask.
    Does managing a well-established blog such as yours require
    a lot of work? I am brand new to blogging however I do write in my diary everyday.
    I’d like to start a blog so I can easily share my own experience
    and thoughts online. Please let me know if you have any kind of recommendations or tips for brand new aspiring bloggers.
    Thankyou!

  12. Greetings! I know this is kinda off topic however , I’d figured I’d
    ask. Would you be interested in exchanging links
    or maybe guest writing a blog article or vice-versa?
    My blog goes over a lot of the same topics as yours and I think we could
    greatly benefit from each other. If you’re
    interested feel free to shoot me an e-mail.
    I look forward to hearing from you! Superb blog by the way!

  13. Thank you for the auspicious writeup. It actually was
    once a leisure account it. Glance complicated to more delivered agreeable from you!
    However, how could we be in contact?

  14. Somebody essentially help to make severely posts I’d state.

    That is the very first time I frequented your web page and so far?
    I surprised with the analysis you made to make this particular put up incredible.
    Magnificent job!

  15. Its like you read my mind! You appear to know a lot about this, like you wrote the book in it or something.
    I think that you could do with a few pics to drive the message home a bit,
    but other than that, this is wonderful blog. An excellent
    read. I’ll certainly be back.

  16. I blog frequently and I seriously appreciate your content.
    Your article has really peaked my interest. I am going to take a note of
    your website and keep checking for new information about
    once per week. I opted in for your Feed too.

  17. Hello there, I think your website could be having
    internet browser compatibility problems. When I take a look at your
    website in Safari, it looks fine however when opening in Internet Explorer,
    it has some overlapping issues. I merely wanted to give you a quick heads up!
    Besides that, fantastic site!

  18. Today, I went to the beachfront with my children. I found a
    sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.”
    She put the shell to her ear and screamed.
    There was a hermit crab inside and it pinched her ear.
    She never wants to go back! LoL I know this is entirely
    off topic but I had to tell someone!

  19. hey there and thank you for your info – I’ve certainly picked
    up anything new from right here. I did however expertise a few technical points using this site, as I experienced to reload the site many times previous to I could get it to load properly.
    I had been wondering if your hosting is OK? Not that I am complaining, but slow loading instances
    times will often affect your placement in google and could damage your high quality score if advertising
    and marketing with Adwords. Well I am adding this RSS to my
    email and can look out for much more of your respective exciting content.
    Make sure you update this again very soon.

  20. Hi this is kind of of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML.
    I’m starting a blog soon but have no coding know-how so I wanted to get advice from someone with experience.
    Any help would be enormously appreciated!

  21. Hey I know this is off topic but I was wondering if you
    knew of any widgets I could add to my blog that automatically
    tweet my newest twitter updates. I’ve been looking
    for a plug-in like this for quite some time and was hoping maybe you would have
    some experience with something like this. Please let me know if
    you run into anything. I truly enjoy reading your blog and
    I look forward to your new updates.

  22. Having read this I believed it was very informative. I appreciate you spending some time and effort to put this article together.
    I once again find myself spending way too much time both reading and leaving comments.
    But so what, it was still worthwhile!

  23. Having read this I believed it was extremely enlightening.
    I appreciate you finding the time and effort to put this information together.
    I once again find myself spending way too much time both reading and commenting.

    But so what, it was still worthwhile!

  24. Attractive portion of content. I simply stumbled upon your blog and in accession capital to assert that
    I acquire actually loved account your weblog posts.
    Anyway I’ll be subscribing on your feeds or even I achievement you access consistently fast.

  25. It’s in reality a great and helpful piece of info. I’m glad that you just shared this helpful info
    with us. Please keep us up to date like this. Thank
    you for sharing.

  26. My brother suggested I may like this web site. He was entirely right.
    This publish actually made my day. You cann’t believe just how so
    much time I had spent for this information! Thanks!

  27. I’ll immediately seize your rss feed as I can’t find your
    e-mail subscription link or newsletter service. Do you’ve any?
    Please let me understand so that I could subscribe.
    Thanks.

  28. Hello I am so happy I found your blog, I really found you by
    mistake, while I was browsing on Digg for something else,
    Regardless I am here now and would just like to
    say kudos for a fantastic post and a all round exciting blog (I also love the theme/design),
    I don’t have time to go through it all at the minute but I have book-marked it and
    also added in your RSS feeds, so when I have time I will be back to read a lot more, Please do keep up the great work.

  29. you’re really a good webmaster. The website loading velocity
    is amazing. It sort of feels that you’re doing any unique
    trick. In addition, The contents are masterwork.
    you have performed a great task on this topic!

  30. I like the valuable info you provide on your articles.
    I will bookmark your weblog and take a look at again here frequently.
    I’m relatively sure I will be told plenty of new stuff proper right here!

    Best of luck for the next!

  31. I was wondering if you ever considered changing the structure of your blog?
    Its very well written; I love what youve got to say.
    But maybe you could a little more in the way of content so people could connect with it better.
    Youve got an awful lot of text for only having 1 or two images.
    Maybe you could space it out better?

  32. Excellent blog here! Also your site loads up fast!

    What web host are you using? Can I get your affiliate link to your host?
    I wish my web site loaded up as fast as yours lol

  33. I think that is among the such a lot important info for me.
    And i’m happy reading your article. But should statement on few normal things,
    The site style is ideal, the articles is truly excellent : D.

    Good activity, cheers

  34. Its such as you read my thoughts! You appear
    to grasp a lot approximately this, such as you wrote the e-book in it or something.
    I feel that you just can do with some % to drive the message home a bit, but other
    than that, that is wonderful blog. An excellent read. I will certainly be back.

  35. I don’t even know the way I ended up right here, however
    I believed this submit used to be great. I don’t understand who you are however
    certainly you are going to a well-known blogger if
    you happen to aren’t already. Cheers!

  36. I used to be suggested this website by way of my cousin. I am no longer positive whether this submit
    is written by way of him as no one else recognize such particular about my difficulty.
    You are incredible! Thank you!

  37. I simply couldn’t go away your site before suggesting that I actually enjoyed the
    usual info a person supply on your visitors? Is going to be again continuously
    to inspect new posts

  38. When I originally left a comment I appear to have clicked the
    -Notify me when new comments are added- checkbox and from now on every time a
    comment is added I recieve 4 emails with the same
    comment. There has to be a way you are able to remove me
    from that service? Thanks!

  39. hi!,I really like your writing so a lot! percentage we keep
    up a correspondence more approximately your post on AOL?
    I need an expert in this space to solve my problem.
    Maybe that’s you! Having a look forward to look you.

  40. Hi, I do believe this is a great blog. I stumbledupon it ;
    ) I will return yet again since I bookmarked it.

    Money and freedom is the greatest way to change, may you
    be rich and continue to help other people.

  41. When I initially commented I clicked the “Notify me when new comments are added” checkbox and now
    each time a comment is added I get several emails with the same
    comment. Is there any way you can remove people from that service?
    Cheers!

  42. Nice post. I was checking constantly this blog and I am impressed!

    Very useful info particularly the ultimate phase :
    ) I care for such info a lot. I was looking for this certain information for a long
    time. Thanks and best of luck.

  43. It’s perfect time to make some plans for the future and it’s time to be happy.
    I’ve read this put up and if I may just I desire to counsel you
    few fascinating things or tips. Perhaps you can write subsequent articles
    relating to this article. I want to learn more issues about it!

  44. We stumbled over here by a different page and thought I might as well check things out.
    I like what I see so now i’m following you. Look forward to
    looking over your web page yet again.

  45. Heya just wanted to give you a brief heads up and let you know
    a few of the pictures aren’t loading correctly. I’m not sure why
    but I think its a linking issue. I’ve tried it in two different browsers and both
    show the same results.

  46. Can I just say what a relief to find an individual who really knows
    what they are discussing over the internet. You certainly
    realize how to bring a problem to light and make
    it important. More people should check this out and understand this side of your
    story. I was surprised that you are not more popular because you certainly possess the
    gift.

  47. Do you have a spam issue on this website; I also am a blogger,
    and I was wondering your situation; many of us have created some nice
    methods and we are looking to exchange strategies with other folks, why not shoot me an e-mail if interested.

  48. An outstanding share! I have just forwarded this onto a coworker
    who had been conducting a little research on this.
    And he actually ordered me dinner simply because I discovered it for him…
    lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending time to talk about this
    topic here on your web site.

  49. Its such as you read my mind! You appear to
    grasp a lot approximately this, like you wrote the ebook in it or something.
    I think that you could do with some % to power the message house a little bit,
    but instead of that, that is magnificent blog. An excellent
    read. I will definitely be back.

  50. I am not sure where you are getting your info, however good topic.

    I must spend a while studying much more or understanding more.
    Thank you for great info I was on the lookout for this information for my mission.

  51. It is perfect time to make some plans for the future and it’s time to be
    happy. I’ve read this post and if I could I want to suggest you few interesting
    things or advice. Perhaps you can write next articles referring
    to this article. I want to read more things about it!

  52. I’ve been exploring for a little for any high-quality
    articles or weblog posts in this sort of area . Exploring in Yahoo I at last stumbled upon this web site.
    Studying this information So i am glad to exhibit that I have
    an incredibly just right uncanny feeling I came upon exactly what I needed.
    I so much without a doubt will make sure to don?t
    disregard this website and provides it a look on a relentless basis.

  53. I’m really enjoying the theme/design of your blog.
    Do you ever run into any browser compatibility problems?
    A small number of my blog readers have complained about my site not working correctly in Explorer but looks great in Chrome.
    Do you have any solutions to help fix this problem?

  54. Hi, Neat post. There’s a problem with your website in web
    explorer, may test this? IE still is the market chief and a good
    component to other folks will miss your wonderful writing
    because of this problem.

  55. My brother recommended I would possibly like this website.
    He used to be totally right. This submit truly made my day.

    You can not consider simply how a lot time I had spent for this info!

    Thank you!

  56. I don’t even know the way I finished up right here, but I thought this
    publish used to be good. I do not recognise who you might be but definitely you are going to a famous blogger should you
    are not already. Cheers!

  57. I believe this is among the such a lot vital info for me.
    And i’m happy studying your article. However want to remark on few basic things, The site style is ideal, the articles is really great
    : D. Good activity, cheers

  58. Pingback: mexican tar viagra
  59. I was recommended this web site by my cousin. I’m no longer certain whether or not this put up is
    written through him as no one else understand such specified
    about my problem. You are amazing! Thanks!

  60. My developer is trying to convince me to move to .net from PHP.
    I have always disliked the idea because of the expenses. But he’s tryiong
    none the less. I’ve been using Movable-type on a number of websites for about a year and
    am worried about switching to another platform. I have heard very good things about
    blogengine.net. Is there a way I can transfer all my wordpress posts into it?
    Any kind of help would be really appreciated!

  61. I love your blog.. very nice colors & theme. Did you design this website yourself or did you
    hire someone to do it for you? Plz respond as I’m looking to create my own blog and would
    like to know where u got this from. many thanks

  62. I’ve been surfing online more than 2 hours today, yet I never found any interesting article like yours.
    It is pretty worth enough for me. In my opinion, if all webmasters and bloggers made good content as you did, the web will be
    much more useful than ever before.

  63. I have been surfing on-line greater than 3 hours lately, yet I by no means discovered any attention-grabbing article like yours.
    It is beautiful worth sufficient for me. Personally, if all web owners and bloggers made
    good content material as you probably did, the internet can be much more
    helpful than ever before.

  64. I will immediately seize your rss feed as I can not to find your e-mail subscription hyperlink or
    newsletter service. Do you’ve any? Kindly allow me
    recognise in order that I may subscribe.

    Thanks.

  65. I have been browsing online more than 3 hours today, yet
    I never found any interesting article like yours.
    It’s pretty worth enough for me. In my view, if all web owners and bloggers made
    good content as you did, the web will be a lot more useful than ever
    before.

  66. Pingback: essay
  67. Thanks for the tips about credit repair on this particular site. What I would offer as advice to people will be to give up the actual mentality that they buy today and shell out later. As a society all of us tend to make this happen for many issues. This includes getaways, furniture, along with items we would like. However, you have to separate a person’s wants from all the needs. When you’re working to raise your credit score you really have to make some sacrifices. For example you are able to shop online to economize or you can look at second hand outlets instead of high priced department stores for clothing.

  68. Somebody necessarily lend a hand to make significantly articles I’d state.
    That is the first time I frequented your website page and thus far?
    I amazed with the research you made to create this actual publish amazing.
    Great task!

  69. I will immediately grasp your rss feed as I can not find your email subscription hyperlink or newsletter service.
    Do you’ve any? Kindly allow me recognise so that I
    may just subscribe. Thanks.

  70. Pingback: viagra interaction
  71. I’ve been surfing on-line greater than three hours today, yet I
    never found any attention-grabbing article like yours.
    It is beautiful worth enough for me. In my view, if all web owners and bloggers made
    good content as you did, the web shall be a lot
    more helpful than ever before.

  72. Pingback: cialis coupon code
  73. Hi there just wanted to give you a quick
    heads up. The words in your content seem to be running off
    the screen in Firefox. I’m not sure if this is a
    format issue or something to do with internet browser compatibility but I
    figured I’d post to let you know. The design and
    style look great though! Hope you get the problem resolved soon. Cheers

  74. I absolutely love your website.. Very nice colors & theme.
    Did you make this web site yourself? Please reply back
    as I’m hoping to create my own personal blog and want to find out where you got this from or exactly what the theme is called.

    Many thanks!

  75. Hey! I realize this is sort of off-topic but I had to ask.
    Does building a well-established website
    like yours require a large amount of work? I’m completely new to running a blog however I
    do write in my journal everyday. I’d like to start a
    blog so I can share my personal experience and feelings online.
    Please let me know if you have any ideas or tips for
    new aspiring blog owners. Thankyou!

  76. 우리카지노
    While the slots are probably the best in quality and provide the most effective chance of reaching an enormous jackpot, it is the other games available that really stick out. Blackjack and baccarat are usually two of the games that offer the supreme odds of being successful and this combined with the graphics and sound options really assist the ball player to feel at ease while playing. One of the games that this King offers with the highest top quality visuals and great sound effects is the game named “Rush”. Rush was created to simulate the thrill and venture of playing a genuine baccarat or blackjack game. The graphics are so realistic they make the overall game seem as if it was actually going to take place in real life.

  77. 우리카지노
    While the slots are probably the very best in quality and offer the most effective chance of striking a huge jackpot, it’s the other games available that really stick out. Blackjack and baccarat happen to be two of the video games that offer leading odds of earning and this combined with the graphics and sound options really aid the ball player to feel at ease while playing. One of the games the King provides with the best good quality visuals and great sound effects is the game called “Rush”. Rush was created to simulate the joy and journey of playing a real baccarat or blackjack video game. The graphics will be so realistic they make the overall game seem as if it was in fact going to happen in real life.

  78. Everything posted made a lot of sense. But, think on this, what
    if you added a little content? I ain’t saying your content is not
    good., however suppose you added something to maybe get folk’s attention?
    I mean Income Tax Planning for Divorced Spouses – Fountainhead Advisors is kinda vanilla.
    You might glance at Yahoo’s home page and watch how they create news headlines to get
    viewers to open the links. You might add a video or a related picture or two to get people interested
    about everything’ve written. Just my opinion, it
    would make your posts a little livelier.

  79. Pingback: generic cialis buy
  80. Link exchange is nothing else except it is just placing the other person’s weblog link on your page
    at suitable place and other person will also do same in support of you.

  81. Great beat ! I would like to apprentice while you amend your web
    site, how can i subscribe for a blog site? The account helped me
    a acceptable deal. I had been tiny bit acquainted of this your broadcast offered bright clear
    concept

  82. I was actually itching to tails of some wager some well-to-do on some sports matches that are happening fitting now. I wanted to say you guys identify that I did find what I reckon with to be the best locate in the USA.
    If you destitution to bring back in on the engagement, authenticate it out of the closet: real money blackjack app android

  83. Wonderful blog you have here but I was curious about if you knew of any community
    forums that cover the same topics talked about here?
    I’d really love to be a part of online community where I can get opinions from other knowledgeable individuals that share
    the same interest. If you have any suggestions, please let me know.
    Thanks a lot!

  84. Pingback: cialis generic
  85. I believe everything said was very reasonable.
    However, what about this? suppose you added a little content?
    I mean, I don’t wish to tell you how to run your blog, however
    suppose you added a title to possibly grab folk’s attention? I mean Income
    Tax Planning for Divorced Spouses – Fountainhead Advisors is a little boring.
    You should look at Yahoo’s front page and watch
    how they create post titles to get people to open the links.
    You might add a video or a pic or two to grab people interested
    about everything’ve written. Just my opinion, it would
    make your website a little livelier.

  86. naturally like your website but you have to test the spelling on quite a few of your posts.
    Several of them are rife with spelling issues and
    I in finding it very troublesome to inform the truth then again I’ll surely come back
    again.

  87. Hmm it appears like your blog ate my first comment (it was super long)
    so I guess I’ll just sum it up what I wrote and say,
    I’m thoroughly enjoying your blog. I too am an aspiring blog
    blogger but I’m still new to everything. Do
    you have any points for rookie blog writers? I’d certainly appreciate
    it.

  88. I’ve been surfing online more than 3 hours today, yet I by
    no means discovered any attention-grabbing article like yours.
    It is lovely worth enough for me. In my opinion, if all site owners and bloggers made excellent content material as
    you did, the net can be a lot more helpful than ever
    before.

  89. We’re a bunch of volunteers and starting a brand new scheme in our community.
    Your website offered us with helpful info to work on. You’ve performed a formidable process and our whole
    neighborhood can be thankful to you.

  90. Pingback: buy cialis ebay
  91. Excellent post however , I was wanting to know if you could write a litte more on this subject?
    I’d be very grateful if you could elaborate a little bit further.
    Appreciate it!

  92. hello there and thank you for your information – I have definitely picked up anything
    new from right here. I did however expertise some technical issues using this site, as I experienced to reload the
    web site many times previous to I could get it to
    load properly. I had been wondering if your web host is OK?
    Not that I am complaining, but sluggish loading instances times will very frequently affect your placement in google and can damage your high quality score if ads and marketing with Adwords.

    Well I’m adding this RSS to my e-mail and can look out for a lot more
    of your respective exciting content. Ensure that you update this again very soon.