{"id":9190,"date":"2024-01-28T20:13:35","date_gmt":"2024-01-28T12:13:35","guid":{"rendered":"https:\/\/malayacorporate.com\/?post_type=article&#038;p=9190"},"modified":"2024-01-28T20:15:08","modified_gmt":"2024-01-28T12:15:08","slug":"converting-sdn-bhd-to-llp-according-to-limitedliabilitypartnership-act-2012","status":"publish","type":"article","link":"https:\/\/malayacorporate.com\/my\/article\/converting-sdn-bhd-to-llp-according-to-limitedliabilitypartnership-act-2012\/","title":{"rendered":"CONVERTING SDN BHD TO LLP ACCORDING TO LIMITEDLIABILITYPARTNERSHIP ACT 2012"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9190\" class=\"elementor elementor-9190\" data-elementor-post-type=\"article\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98ebf32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98ebf32\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ee077f\" data-id=\"8ee077f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-509323d elementor-widget elementor-widget-text-editor\" data-id=\"509323d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><b>CONVERTING SDN BHD TO LLP ACCORDING TO LIMITED LIABILITY PARTNERSHIP ACT 2012<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17f0abd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17f0abd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d8a2b4\" data-id=\"2d8a2b4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2c4e4b elementor-widget elementor-widget-image\" data-id=\"c2c4e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"9130\" data-permalink=\"https:\/\/malayacorporate.com\/my\/client-gallery\/355696045_10229612596236415_1668146068281194286_n\/\" data-orig-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?fit=2048%2C1153&amp;ssl=1\" data-orig-size=\"2048,1153\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"355696045_10229612596236415_1668146068281194286_n\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?fit=300%2C169&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?fit=1024%2C577&amp;ssl=1\" width=\"768\" height=\"432\" src=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?fit=768%2C432&amp;ssl=1\" class=\"attachment-medium_large size-medium_large wp-image-9130\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?w=2048&amp;ssl=1 2048w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?resize=1024%2C577&amp;ssl=1 1024w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?resize=1536%2C865&amp;ssl=1 1536w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/355696045_10229612596236415_1668146068281194286_n.jpg?resize=18%2C10&amp;ssl=1 18w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75a4263f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75a4263f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40b816b6\" data-id=\"40b816b6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-313dbc96 elementor-widget elementor-widget-image\" data-id=\"313dbc96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" data-attachment-id=\"7000\" data-permalink=\"https:\/\/malayacorporate.com\/my\/about-us\/untitled-design-2\/\" data-orig-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?fit=1500%2C1500&amp;ssl=1\" data-orig-size=\"1500,1500\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Untitled design\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?fit=300%2C300&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?fit=1024%2C1024&amp;ssl=1\" width=\"1024\" height=\"1024\" src=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?fit=1024%2C1024&amp;ssl=1\" class=\"attachment-large size-large wp-image-7000\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?w=1500&amp;ssl=1 1500w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?resize=300%2C300&amp;ssl=1 300w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?resize=1024%2C1024&amp;ssl=1 1024w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?resize=150%2C150&amp;ssl=1 150w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?resize=768%2C768&amp;ssl=1 768w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2023\/05\/Untitled-design.png?resize=12%2C12&amp;ssl=1 12w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-772a908f elementor-widget elementor-widget-heading\" data-id=\"772a908f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Oleh AZIZAM AZIZAN<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bdf94da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdf94da\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1978230\" data-id=\"1978230\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5956a04 elementor-widget elementor-widget-heading\" data-id=\"5956a04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What is LLP or PLT?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66e97ab elementor-widget elementor-widget-text-editor\" data-id=\"66e97ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A LLP is an alternative business regulated under the LLP Act 2012 that combines the characteristics of a conventional company and partnership. LLP&#8217;s offer similar advantages to private limited companies (Sdn Bhd) suchasLimited Liability, Perpetual Legal Existence but with lower compliancecostsdue to the lack of statutory compliance \u2013 not required to have audited accounts&amp; appoint a qualified Company Secretary.The LLP business structureisdesigned for all lawful business purposes with a view to make profit. LLPmayalso be formed by professionals such as Lawyers, Chartered Accountants and Company Secretaries for the purpose of carrying on their professional practice. The LLP concept will also support start ups, small and medium enterprises(SMEs) to grow their businesses without having to worry too much on their personal liabilities, personal assets and strict compliance requirements<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-80e62dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80e62dd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d39b61\" data-id=\"0d39b61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3329697 elementor-widget elementor-widget-heading\" data-id=\"3329697\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Procedures for conversion to LLP<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ba4c14 elementor-widget elementor-widget-text-editor\" data-id=\"9ba4c14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>The Name and registration number of the private company;\u00a0<\/li><li>The date on which the private company was incorporated under the Companies Act 1965 or 2016;\u00a0<\/li><li>That as at the application date, the private company appears to be able to pay its debts as they become due in the normal course of business;\u00a0<\/li><li>That as at the application date, all outstanding statutory fees or any amount owing to any government agency has been settled;\u00a0<\/li><li>That the private company has placed an advertisement in at least one widely circulated newspaper in Malaysia and published a notification in the Gazette of its intention to convert to a limited liability partnership;\u00a0<\/li><li>That all the creditors have agreed with the application to convert to LLP\u00a0<\/li><li>All shareholders agree with the application to convert to LLP\u00a0<\/li><li>Name of proposed LLP;\u00a0<\/li><li>General nature of proposed business of LLP;<\/li><li>Proposed registered office of LLP;\u00a0<\/li><li>Names and details of every person who is to be a partner of LLP;\u00a0<\/li><li>Names and details of compliance officers of LLP<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f034b8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f034b8d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7928c2e\" data-id=\"7928c2e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99c81c2 elementor-widget elementor-widget-heading\" data-id=\"99c81c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Before Register LLP in Malaysia.\nFind out the following LLP information that need to provide<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b01894a elementor-widget elementor-widget-text-editor\" data-id=\"b01894a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>LLP name.<\/strong> Need to get approval for new LLP name.\u00a0<\/li><li><strong>Partners<\/strong>. Need to have at least two partners but the maximum number of<br \/>partners is not limited. Partners can consist of individuals (neutral persons)<br \/>or corporate bodies or a combination of both. There is no requirement for<br \/>partners to have their primary residence or only in Malaysia except<br \/>partners acting as LLP compliance officers<\/li><li>\u00a0<strong>Pegawai Pematuhan<\/strong>. Under the LLP Act 2012 there is a requirement for<br \/>LLP to appoint at least one LLP compliance officer. The Compliance<br \/>Officer must be among the partners who are at least 18 years old and who<br \/>are citizens or permanent residents of Malaysia and often reside in<br \/>Malaysia.\u00a0<\/li><li><strong>Registered addres<\/strong>s. Must have a registered office in Malaysia where all<br \/>communications and notices can be addressed. It can be a residential or<br \/>commercial building, but it doesn&#8217;t have to be just a mailbox.<\/li><li>Taxation. The imposition of LLP Tax is similar to Companies Income tax<br \/>will be charged at the LLP level. LLP resident in Malaysia, with a full capital<br \/>contribution (either in cash or in kind) worth RM2.5 million or less in the<br \/>base period for one year of assessment can enjoy a lower tax at the rate of<br \/>20% for every first RM500,000 chargeable to his income<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf77810 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf77810\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afaafa0\" data-id=\"afaafa0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c039a54 elementor-widget elementor-widget-heading\" data-id=\"c039a54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Effects of Converting to LLP (Section 33 LLP Act 2012)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a6f9ae elementor-widget elementor-widget-text-editor\" data-id=\"1a6f9ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Conversion to a limited liability partnership, means the transfer of property,<br \/>interests, rights, privileges, liabilities, obligations and business of a<br \/>conventional partnership\/private company to a limited liability partnership. After the conversion, the conventional partnership or private company is<br \/>considered dissolved.\u00a0<\/li><li>Assets \u2013 All assets previously held by conventional partnerships\/Sdn Bhd<br \/>will be transferred to LLP.\u00a0<\/li><li>Pending proceedings \u2013 All pending proceedings may still be continued, resolved and enforced upon or by the LLP.\u00a0<\/li><li>Existing Agreements\/Contracts &#8211; Existing agreements\/contracts and so on,<br \/>including employment contracts are still in effect as if LLP is the relevant<br \/>party.\u00a0<\/li><li>Liability &amp; Obligations \u2013 partners in a conventional partnership or Sdn Bhd<br \/>still continue to bear responsibility (jointly or separately with the LLP) for<br \/>the liabilities and obligations imposed before the conversion.\u00a0<\/li><li>Permits or Licenses \u2013 LLPs that go through the conversion process need<br \/>to re-apply for approvals, permits or licenses issued under written law to<br \/>conventional partnerships or private companies effective immediately<br \/>before the date of registration of the Limited Liability Partne<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c033732 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c033732\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bc74c88\" data-id=\"6bc74c88\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element 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