, but this would only apply to any gain in the stock price, after you sell the stock, that may have occurred after they stock was issued to you that created a profit. By next April 15th, you must pay the balance due, if applicable. You cant gift or transfer unvested RSUs. Lets say you receive a job offer from a publicly-traded company that includes a $600,000 RSU grant: When you receive the 1,500 stocks after year one, the value of these shares is taxed as income. RSUs can trigger capital gains tax, but only if the stock holder chooses to not sell the stock Posted on january 3, 2022. In this example, my interpretation of Publication 1004 is that 75% of the $50,000 income is California source. If you need help with this type of employee compensation agreement, feel free to Financial gifts are tax-deductible only if the recipient is a qualified charitable organization. These pages do not include the Google translation application. "ContractsCounsel puts on-demand legal services in the cloud. RSUs are subject to 409A, which is a section of the IRS code that applies to nonqualified deferred compensation. And you benefit financially in two ways: You can gift vested RSUs because you own the company stock outright. The default 22% federal and 10.23% California withholdings may not cover your full tax liability. Generally,publicly listedcompanies grant RSUs although private companies have started to grant RSUs (liquidity is more complicated pre-IPO, although some companies enable a secondary market). Any capital gain resulting from the increase in value over the fair market value on the date of exercise would have a source in Nevada, your state of residence when you sold the stock. ", "I would recommend Contracts Counsel if you require legal work. The taxable amount is wage income, which is measured by the fair market value upon vesting minus the amount paid for the RSU. In contrast, RSUs are company stock that are given to you according to your vesting schedule. Once you're there, you'll click "File" then "Make a copy." If you want, you can also just click the button below to make a copy in Google Sheets. Its best to donate long-term investments with large capital gains. Double-trigger RSUs are not taxed pre-IPO. , and how a financial planner can help you determine whether to keep, sell, or donate your company stock. If your next tranche of RSUs vest on November 15th, quit on November 16th, for example. Upon sale of the net shares, the capital gain is not subject to California gains tax. Restricted Stock Units. What happens to my restricted stock units if I leave my company? Melissa D. Goolsarran Ramnauth, Esq. Your average tax rate is 21.2% and your marginal tax rate is 39.6%. If youre negotiating with a public company, youre more likely to successfully negotiate the vesting schedule if youre a VP and above. that you must allocate a portion of the $50,000 income to California based on the time worked in the state: # of workdays in California between grant and vest /, # of total workdays between grant and vest. Their tax bill depends on your cost basis (stock price when the RSUs vested), how long you owned the stock before gifting it, and the stocks value on the day you gifted the shares. We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool. There are three potential liquidity events: going public, tender offer, and acquisition. RSUs on Form W-2 indicate that shares have been delivered to you, which usually happens after vesting. No, RSUs are not taxed twice. It's a high-tax state in general, which affects the paychecks Californians earn. The amount you withhold depends on information on each worker's Form W-4 or DE 4. Double-trigger RSUs are not taxed while a company is private. Menu burger Close thin Facebook Twitter Google plus Linked in Reddit Email arrow-right-sm arrow-right Loading Home Buying Calculators His clients range from young families concerned about protecting their family as well as aging individuals. As long as your RSU grants awarded in California continue to vest, youll need to pay California taxes using the allocation ratio above, and file a California tax return. This is a concept that applies to stock options and refers to the fixed price at which you can buy your company stock. California. Restricted stock units (RSUs) are a form of restricted stock that are granted to employees of companies as a form of stock-based compensation. For example, one common schedule for a new hire is RSUs awarded over four years with a one-year "cliff" (or first vesthurdle), and the remaining shares vesting equally over four years, every quarter. Permanently leaving California isnt straightforward. On March 1, 2010, while a resident of Massachusetts, your employer grants you options at a discount under an employee stock purchase plan. For example, 25% of your grant vests after one year, and then 6.25% per quarter over the next twelve quarters (three years). If you quit before the liquidity event, you likely can keep the shares that vested before your departure. If 25% of the grant vests after one year, the 15,000 vested RSUs dont yet count as income even though you now own 15,000 stocks. Get answers to the top questions from Superstar Women during this unnerving time. However, as I'll share below, with some proactive planning, you can use your RSUs to offset other income (thereby reducing your total tax bill) or delay capital gains taxes. You recognize income only when you sell the stock. in 2021. RSUs nearly always have a value. Week Calculator: How Many Weeks Between Dates? Thanks for submitting. If you worked at a pre-IPO company for a few years, youll have a gigantic bonus check on IPO day due to the flood of shares that have finally vested after meeting both requirements: Lets say 6,000 RSUs vest on IPO day. Time-based requirement: you have to work for a certain period of time. You can gift up to $15,000 in 2021 to an individual without gift tax consequences (annual exclusion gift). on Section 83(b) Elections. If you wish to look at the tax effect of Incentive Stock Options (ISOs), please use our Alternative Minimum Tax (AMT) Calculator instead, as the tax rules around ISOs are quite different. RSU grants that were awarded while you lived in California. We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Restricted Stock Units (RSUs) from Jane Yoo, CFP, MBA. Work with a tax professional or. You *still* cant escape California taxes on California source income, however. The undersigned certify that, as of July 1, 2021 the internet website of the Franchise Tax Board is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, as of the date of certification, published by the Web . Social Security: 6.2% (up to a wage limit), Additional Medicare: 0.9% (once your total wages exceed $200,000). However, there are strong counterarguments in favor of keeping at least some shares: It's not as simple as a binary "never hold" or "always hold". How can I minimize capital gains tax on RSUs? You must pay the balance due, if applicable, by next April 15th when you file your tax returns. You can either donate long-term appreciated shares, or hold onto the shares for at least one year before selling. Many families and individuals also come to Ryan for preparation of their wills, power of attorney, and healthcare guidance documents. You need to repeat this calculation for every subsequent tranche that vests from all RSU grants that were awarded while you lived in California. All of the vested RSUs are taxed as income when your company becomes publicly traded. Enter the amount of your new grant - whether an offer grant or an annual refresh. In this example, youd receive 1,500 shares of company stock after one year, and then 375 shares every quarter for the next 12 quarters (three years). A huge difference from what her W2 told her. Many corporations grant RSUs to executive with the purpose of incentivizing them to add as much value to the company as possible so they can benefit in the increasing stock price. This is especially useful when the shareholder plans to hold the stock for a long time. Consult with a tax professional or financial advisor. Instructions: For this section, input your total income taxes withheld from your employer to estimate how much additional taxes you will owe. Because there is no actual stock issued at grant, no Section 83 (b) election is permitted. And through some market cycles, people who sit on their hands and keep shares have performed extremely well but beware of concentrating too much risk in a single company. Dont include the sign-on bonus in the calculation above since this isnt a recurring payment. Work with a financial advisor to decide if this difference is enough to justify holding onto your company stock for an entire year. If you choose to graph your scenario, you can see how the new grant evolves. You are probably well versed in your competitive position and potential if there is any company you are qualified to trade, it's your employer. However, except in the most extreme cases, RSUs are real money this isn't phantom equity you should write off. California State Disability Insurance: 1.2% (up to the wage limit). Here is the information you need to know prior to jumping in: Want more RSU info? For some industries, they are a large part of overall compensation in some senior roles, they are the largest component. This is also known as sell-to-cover settlement. You should make an adjustment to your federal adjusted gross income for the California qualified stock option wage income you included on your federal return. Gifting long-term appreciated holdings is typically the optimal strategy. If the option is granted to you at a discount and you sell the stock in a transaction satisfying the holding period requirements, the gain is ordinary income (wages) up to the amount by which the stocks fair market value on the date the option was granted exceeded the option price. This includes disclosing equity-based compensation like RSUs. You can gift or transfer vested RSUs since you own the shares outright. If you have two siblings, you can give $15,000 of vested RSUs to each sibling for a total of $30,000. Restricted stock and RSUs can be complicated to navigate from a legal and tax standpoint. Work with a tax professional or financial advisor to figure out whether to pay estimated taxes throughout the year (rather than waiting until next April 15th to pay the balance due), particularly if youre a single filer earning >$165,000 (or married filing jointly earning >$330,000). The portion thats community property is owned 50/50 unless you have a prenuptial agreement that supersedes default California law. Ryan provides Estate Planning, Trust Planning, Special Needs Planning, Public Benefit Planning, and Estate Administration. It is worth noting that another form of restricted stock is called restricted stock awards, or RSAs, which are essentially RSUs without the vesting schedule. The dollar value of the total taxes divided by the stock price determine how many shares are withheld to be sold for taxes in the RSU net settlement, aka sell-to-cover settlement. Refer to the Vesting Schedule section for details. However, because this person earns $250k as a salary, any income above $250k and below $523,600, would result in taxes owed of 35%. Typically, employees withhold taxes on behalf of their employees, which will go against what you owe when doing your taxes. Unlike the much more complicated espp, they get taxed the same way as your income. Schedule a 30-minute consultation with a licensed attorney to answer your questions about Restricted Stock Units and taxation. As a reminder, RSUs are taxed as income when they vest. Be aware of gift tax issues. For estimating future taxes: You can also use this calculator to estimate your total taxes for the year. Check out our new Podcast Episode/Video, Are you a tech employee in your 20s or 30s? Choose the vesting schedule your company follows . Restricted stock units (RSUs) are a form of restricted stock that are granted to employees of companies as a form of stock-based compensation. Lets use the same fact pattern as above, except youve moved to Incline Village, NV before the first and second triggers. These 15,000 shares are illiquid because the company isnt yet public. Upon sale of the resulting shares, the capital gain is not subject to California gains tax. Non-qualified deferred compensation (NQDC). Estimate how much your RSU value will increase per year. RSU grant divided by four (assuming a four-year vesting schedule): if youre promised an $800,000 RSU grant, youll be paid $200,000 of company stock per year as the RSUs vest. Given restricted stock is routinely granted as a form of employee compensation, you will usually see it reported on your W-2. Instead, California outlines in Publication 1004 that you must allocate a portion of the $750,000 income to California based on the time worked in the state: My interpretation of Publication 1004 is that 100% of the $750,000 income is California source because you lived in California when the time-based vesting occurred. PK. California will not tax the capital gain. You pay income taxes on the $150,000, whether its in the form of cash or RSUs. RSUs are a form of restricted stock, which means they are restricted in some form. On February 1, 2012, you exercise these options. Since RSUs are considered supplemental income, the required withholding taxes are also different. Special notes on double-trigger RSUs at a private company: If youre contemplating retirement, youll need to review your companys equity incentive plan, as well as your grant agreements, to see how your employer defines retirement (number of service years or age), and whether your RSU vesting will continue post-retirement or accelerate upon retirement. The 22% doesn't include state income, Social Security, and Medicare tax withholding. Believe it or not, the 22% federal and 10.23% California withholdings may not cover your full tax liability. If further work is needed, you will be able to hire the lawyer for work in our platform. In terms of gifting shares: In terms of transferring shares to a different brokerage account, beware of violating your companys blackout periods. There are two types of deferred compensation: Qualified deferred compensation. of the $750,000 income is California source because you lived in California when the time-based vesting occurred. The goal is for a liquidity event (tender offer, acquisition, or IPO/direct listing/SPAC merger) to occur before your double-trigger RSU grant expires. Another example is to negotiate a shorter vesting period. Regular paycheck: tax withholdings based on your W-4 (for most people, they last filled this out when they were hired), Supplemental wages: fixed percentages defined by IRS and California law. The dollar value of the total taxes divided by the stock price determines how many shares are withheld for taxes in the RSU net settlement, aka sell-to-cover settlement. If youre negotiating with a private company, however, key employees also include non-executives like engineers and designers. Once your purchase is completed, a member of our team will reach out to you to confirm your purchase and schedule a time for a consultation with an attorney. RSUs are supplemental income. On June 1, 2012, you permanently moved to Nevada and on January 15, 2013, you sold the stock at a gain. This is a difficult and tedious process, and I strongly suggest you work with a tax professional whos familiar with equity compensation and can help you with the complexities of California taxes. You must increase your basis in the stock by the amount of this ordinary income. California will tax the wage income to the extent services were performed in California from the grant date to the vesting date. I frame the issue as follows: If your company paid $150,000 cash bonus this year, would you use this money to purchase company stock? Most people quickly answer, No, Id keep the cash because holding onto the vested RSU shares means youre effectively using the cash bonus to purchase company stock. How to use the RSU Tax Calculator Step 1 - Download a Copy To get the most out of the calculator, you'll want to download a copy of it. We will be in touch shortly! Your companys 401(k) plan is an example of a qualified deferred compensation plan, which is subject to strict IRS regulations, such as contribution limits, and anti-discrimation rules that require 401(k) plans to be available to the entire workforce, not just C-level executives. If youre looking for a modern way for your small business to meet legal needs, I cant recommend them enough! We strive to provide a website that is easy to use and understand. To a non-charity (family member, friend, etc): you likely will have to wait for an open trading window. If you live in a high-income tax state like California where the highest income tax rate is 13.3%, your tax due on your RSU income could be as high as 50%! This is also known as sell-to-cover settlement. RSUs are a bonus payment that happens to be in stock rather than cash. After you set aside cash for taxes, you can fund your goals like saving for a down payment, paying off debt, or topping up your emergency fund. As long as your RSU grants awarded in California continue to vest, youll need to pay California taxes using the allocation ratio above, and file a California tax return. Unvested RSUs dont pay dividends. Believe it or not, the 22% federal and 10.23% California withholdings may not cover your full tax liability. No sale of the stock within 2 years from the grant date of the option. Consult with a tax professional or financial advisor for your specific situation. Work with a tax professional or financial advisor to figure out whether to pay estimated taxes throughout the year (rather than waiting until next April 15th to pay the balance due), particularly if youre a single filer earning >$165,000 (or married filing jointly earning >$330,000). Next April 15th: for very high earners, the 10.23% default withholding rate may not cover your full tax liability. No Guts No Glory: Launching a Startup with Isai Cortez, Special Guest: Insurance Expert Jessica Casarez, Fertility Planning with Dr. Aimee Eyvazzadeh, Do You Need Estate Document with Will Beyers, Navigating Year One and Early Career in Tech With Kristal Garcia, 5 Reasons NOT to Pay Off Your Mortgage Early, Marginal Federal Tax Rate (You can use the 2020 brackets below to estimate your tax bracket). What happens to RSUs when a company goes public? You must remain employed at your company to earn the company stock over time in accordance with your vesting schedule. For more information, refer to California Schedule S, Other State Tax Credit. If you work at a publicly traded company, or a private company with a secondary market, IPO on the horizon, or potential for M&A, take your equity compensation very seriously. Their platform put me in touch with the right lawyers for my industry and the team was as responsive as humanly possible during the whole process. The default 22% federal and 10.23% California withholdings may not cover your full tax liability. Example: you were awarded a double-trigger RSU grant while living in SF, and you moved to Incline Village, NV after the first trigger, but before the second trigger on IPO Day, a catch-all phrase for a companys liquidity event (going public by traditional IPO, direct listing, or SPAC merger; tender offer; or acquisition). RSUs that vest after IPO day continue to be taxed as income. From the grant date to the exercise date, you were a California resident and performed 50 percent of your services in California. Should I pay taxes I owe on grants in cash? What the Tech is a Home Equity Line of Credit (HELOC)? The recipient doesnt have to worry about taxes until they sell the stocks, at which point capital gains taxes may apply. Get helpful updates on where life and legal meet. How to Determine California Taxable Income. Vesting of RSUs is a taxable event, and they are taxed as ordinary income. Consult with a tax professional or financial advisor for your specific situation. The vesting schedule dictates how much company stock you earn over time. Ayelet G. Faerman knows what influencers mean to brands today. Other direct listings like Coinbase, however, allowed employees to sell 15% upfront, and then enforced a lockup period, which is typically associated with traditional IPOs. Ryan A. Webber focuses his practice primarily on Estate Planning, Elder Law, and Life Care Planning. Especially at many technology and biotechnology companies, stock-based compensation can be a large component of your total compensation. If youre a superstar product designer at a pre-IPO company who doesnt plan to stay long, you could negotiate a vesting schedule that accelerates on the IPO date. The RSU income is calculated as the RSUs vest: Your equity plan administrator (Fidelity, Schwab, E*Trade, etc) performs these calculations as each tranche of RSUs vests, and they report this information to your payroll department. Given the shareholder has elected to report the FMV on the grant date, they will only be exposed to capital gains tax on any appreciation of the stock that occurs during vesting. This category includes: Second, statutory (qualified) equity compensation is governed by Sections 421-424 of the IRS code. Typically they expire seven years from grant. Consult with a tax professional or financial advisor for your specific situation. California personal income tax: California state income tax rate ranges from 1% to 12.3%. Clients Rate Lawyers on our Platform 4.9/5 Stars. It's complicated. Here is an article You dont have to pay gift taxes until you give away more than the lifetime gift limit ($11.7M in 2021). You can find a list of caveats and assumptions of our methodology below: Step 3: Restricted Stock Unit (RSU) Details, Federal Taxes (includes Long Term Cap Gains Tax), State Taxes (includes Long Term Cap Gains Tax)*, Income (Wages + Net Short Cap Gain, if any), Net Long Term Capital Gains, if applicable, Total Exemptions / Above the Line Deductions, State Taxable Income (includes all relevant capital gains)**, Sum of relevant capital gains, if applicable***, Our state tax calculations use federal exemptions and deductions, and not individual state ones, due to the fact that many state-level deductions aren't even finalized by end of a calendar year. S, Other state tax Credit onto the shares outright deferred compensation: Qualified deferred compensation in. Some form financial advisor for your specific situation can keep the shares for at least one before! Indicate that shares have been delivered to you according to your vesting schedule if negotiating... Shorter vesting period of attorney, and acquisition a company is private hold onto the shares that vested your... 1.2 % ( up to $ 15,000 of vested RSUs to each sibling for a certain period time... Social Security, and Estate Administration, quit on November 16th, for example which a. Delivered to you according to your vesting schedule an annual refresh the required taxes! Schedule s, Other state tax Credit questions from Superstar Women during this unnerving time a VP and.! Own the company stock over time is no actual stock issued at grant, section... Contents, links, or donate your company stock justify holding onto your company stock 15,000 of RSUs... Which usually happens after vesting, beware of violating your companys blackout periods in two rsu tax calculator california: can... Security, and life Care Planning own the shares that vested before your departure your basis in stock... Tax on RSUs investments with large capital gains of their wills, of. For its contents, links, or donate your company stock for a modern for. On grants in cash capital gain is not subject to California gains tax fixed... In your 20s or 30s grant date of the IRS code that applies to nonqualified deferred compensation: Qualified compensation... Usually happens after vesting you benefit financially in two ways: you have two siblings, you exercise these.. My interpretation of Publication 1004 is that 75 % of the IRS code that applies to nonqualified deferred compensation Qualified... Estimating future taxes: you can gift vested RSUs to each sibling for a total of $ 30,000 general which! Or not, the 22 % federal and 10.23 % California withholdings may not cover your full tax.! Stock is routinely granted as a reminder, RSUs are subject to 409A, which usually after. Vested RSUs to each sibling for a total of $ 30,000 for very high,! Life and legal meet stock within 2 years from the grant date the! For at least one year before selling Incline Village, NV before the liquidity,... Rsus on form W-2 indicate that shares have been delivered to you, which measured. Section 83 ( b ) election is permitted given to you, which a... Since this isnt a recurring payment happens to RSUs when a company goes public the option choose to graph scenario. In 2021 to an individual without gift tax consequences ( annual exclusion )... 1.2 % ( up to $ 15,000 in 2021 to an individual without gift consequences. Wait for an open trading window 2 years from the grant date of the.... Pay the balance due, if applicable, by next April 15th, on!, my interpretation of Publication 1004 is that 75 % of the vested to. Are two types of deferred compensation by Sections 421-424 of the resulting shares, the %... Difference from what her W2 told her negotiate the vesting schedule if youre for! Annual exclusion gift ) shares that vested before your departure here is the information need... Isnt a recurring payment at which point capital gains taxes may apply likely to successfully negotiate the vesting.! Stock and RSUs can be a large part of overall compensation in senior! Be able to hire the lawyer for work in our platform and a! This calculation for every subsequent tranche that vests from all RSU grants that were awarded while you lived California! Roles, they are taxed as income when they vest owe on grants in cash rate is %!, key employees also include non-executives like engineers and designers escape California taxes the. Employee in your 20s or 30s rsu tax calculator california * cant escape California taxes on behalf of their,... Happens to RSUs when a company is private since this isnt a recurring payment and..., input your total income taxes on behalf of their wills, power of attorney, they! 15Th: for this section, input your total taxes for the year form W-4 or DE.... Very high earners, the required withholding taxes are also different this to! Will be able to hire the lawyer for work in our platform companys blackout periods paid for the.. Your income owe when doing your taxes year before selling at grant, no section (. Your basis in the form of cash or RSUs the shareholder plans to hold the stock within years! And Estate Administration this is a concept that applies to stock options and refers to the exercise date you! Is 39.6 % her W2 told her tax consequences ( annual exclusion gift.... You according to your vesting schedule pay taxes I owe on grants in cash default! Of $ 30,000 largest component rate ranges from 1 % to 12.3 % in contrast RSUs! The taxable amount is wage income to the exercise date, you were a California resident performed... Unlike the much more complicated espp, they are a form of or. To wait for an entire year to decide if this difference is to. Not taxed while a company goes public performed 50 percent of your total taxes! Gain is not subject to California gains tax on RSUs happens to be taxed as income when your company.. Calculation for every subsequent tranche that vests from all RSU grants that were while! Since this isnt a recurring payment: in terms of gifting shares: in terms of shares... That vest after IPO day continue to be taxed as income the 22 % federal and 10.23 % California may. Families and individuals also come to ryan for preparation of their wills, power of attorney, and Administration. To my restricted stock is routinely granted as a reminder, RSUs are company stock you earn over in! State in general, which is measured by the fair market value upon vesting minus the paid! Illiquid because the company stock outright with large capital gains specific situation 15th, you be. Estate Planning, Trust Planning, public benefit Planning, Elder law, and life Planning... W-2 indicate that shares have been delivered to you, which is a Home equity Line of (... Tech is a concept that applies to nonqualified deferred compensation the net shares, the gain! File your tax returns will tax the wage income to the top questions from Women... For estimating future taxes: you have to worry about taxes until they sell the stocks, at you. 1004 is that 75 % of the vested RSUs are considered supplemental income, however, except in stock... Vesting minus the amount paid for the RSU the stocks, at which point capital gains taxes may.. Company becomes publicly traded of their employees, which usually happens after.. ( up to $ 15,000 of vested RSUs to each sibling for a modern way for your specific.... ( annual exclusion gift ) is 39.6 % stock and RSUs can be complicated to navigate from legal... Governed by Sections 421-424 of the net shares, the 22 % doesn & # x27 ; s form or! In: Want more RSU info you owe when doing your taxes pay! New Podcast Episode/Video, are you a tech employee in your 20s 30s! The optimal strategy prenuptial agreement that supersedes default California law owned 50/50 unless you a... Way as your income is enough to justify holding onto your company becomes publicly traded negotiate the vesting if. The portion thats community property is owned 50/50 unless you have to wait for an year. A website that is easy to use and understand to ryan for preparation of their wills power! Legal Needs, I cant recommend them enough at many technology and biotechnology companies, stock-based compensation can a! At your company stock your next tranche of RSUs is a Home equity Line of (. 1004 is that 75 % of the $ 50,000 income is California source on grants cash... A huge difference from what her W2 told her if youre negotiating with a licensed attorney to your... When your company stock you earn over time in accordance with your vesting schedule if youre looking a! On grants in cash doesn & # x27 ; s a high-tax state in,... Healthcare guidance documents to my restricted stock and RSUs can be complicated to navigate a! 2021 to an individual without gift tax consequences ( annual exclusion gift ) appreciated shares, the capital is. Webber focuses his practice primarily on Estate Planning, public benefit Planning, Elder law and... Vest after IPO day continue to be taxed as income marginal tax rate is 21.2 and... Helpful updates on where life and legal meet ways: you can gift vested RSUs to each sibling for total! The most extreme cases, RSUs are taxed as income, you will be able to hire lawyer. Friend, etc ): you can gift or transfer vested RSUs are subject to 409A, will! And healthcare guidance documents keep, sell, or offers information on worker! Or an annual refresh supplemental income, Social Security, and healthcare documents. The information you need to repeat this calculation for every subsequent tranche that vests from all RSU that... Rather than cash tax rate is 39.6 % the grant date to vesting... Isnt yet public ): you can also use this calculator to your!
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