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Latest episodes from GS 815 Video: Advanced Estate Planning

10-1 Discuss the eligibility rules for making an S election for tax purposes.

Play Episode Listen Later Dec 31, 2012 1:10


elections purposes eligibility
10-2 Describe the types of trusts eligible to hold S corporation stock.

Play Episode Listen Later Dec 31, 2012 4:22


types stock corporations describe trusts eligible
10-3 Outline the general rules for the income tax treatment of an S corporation and its shareholders.

Play Episode Listen Later Dec 31, 2012 4:04


treatments corporations outline income taxes shareholders general rules
10-4 Discuss the tax treatment of distributions to S corporation shareholders.

Play Episode Listen Later Dec 31, 2012 3:13


treatments corporations shareholders distributions
10-5 Discuss the treatment of S corporation income following a transfer of stock.

Play Episode Listen Later Dec 31, 2012 2:08


treatments income stock corporations
10-6 Briefly describe the income tax treatment and penalty taxes that apply to C corporations.

Play Episode Listen Later Dec 31, 2012 4:07


treatments taxes describe penalty briefly income taxes c corporations
10-7 Describe the tax treatment of distributions to C corporation shareholders.

Play Episode Listen Later Dec 31, 2012 7:32


treatments describe shareholders distributions c corporations
10-8 Explain the rules for qualifying for an exclusion from gain on the sale of small business stock.

Play Episode Listen Later Dec 31, 2012 2:05


sale small business stock explain qualifying exclusion
12-1 Identify the planning techniques that provide unique opportunities for unmarried couples.

Play Episode Listen Later Dec 31, 2012 3:24


opportunities planning unique identify couples unmarried
12-2 Describe the distinctions that exist for unmarried couples.

Play Episode Listen Later Dec 31, 2012 2:18


exist couples describe distinctions unmarried
12-3 Discuss the special estate planning issues that affect elderly clients.

Play Episode Listen Later Dec 31, 2012 3:05


clients affect elderly estate planning
12-4 Describe the vehicles for managing the financial matters of elderly clients.

Play Episode Listen Later Dec 31, 2012 2:27


managing clients vehicles describe elderly financial matters
12-5 Describe the issues related to health care decisions for elderly clients.

Play Episode Listen Later Dec 31, 2012 1:46


healthcare clients decisions describe elderly
12-6 Discuss the premortem estate planning techniques that facilitate the reduction of the gross estate.

Play Episode Listen Later Dec 31, 2012 4:16


gross reduction estate planning facilitate premortem
12-7 Discuss the use of "living benefits" of a life insurance policy.

Play Episode Listen Later Dec 31, 2012 1:47


life insurance policy living benefits
11-14 Discuss the benefits of deferring estate taxes under Sec. 6166.

Play Episode Listen Later Dec 31, 2012 2:18


benefits deferring estate taxes
11-13 Discuss the deductibility of expenses incurred with respect to borrowing or selling estate assets to provide estate liquidity.

Play Episode Listen Later Dec 31, 2012 1:58


selling respect estate assets expenses borrowing liquidity deductibility
11-15 Identify the requirements for an estate to qualify under Sec. 6166 for deferral of estate taxes.

Play Episode Listen Later Dec 31, 2012 1:32


identify requirements qualify deferral estate taxes
11-2 Describe the impact of an installment note on the seller's estate.

Play Episode Listen Later Dec 31, 2012 2:00


estate describe installment
11-3 Discuss the estate planning uses of a self-canceling installment note (SCIN).

Play Episode Listen Later Dec 31, 2012 1:42


estate planning canceling installment scin
11-4 Identify the benefits of a sale of a business for a private annuity.

Play Episode Listen Later Dec 31, 2012 2:25


benefits sale private identify annuity
11-5 Describe the tax treatment of a private annuity.

Play Episode Listen Later Dec 31, 2012 1:55


treatments private describe annuity
11-6 Describe the basic types of insured buy-sell agreements.

Play Episode Listen Later Dec 31, 2012 2:24


types basic describe insured buy sell agreements
11-7 Discuss the advantages and disadvantages of the corporate purchase or entity buy-sell agreement.

Play Episode Listen Later Dec 31, 2012 3:50


corporate entity disadvantages buy sell agreements
11-8 Discuss the advantages and disadvantages of the cross-purchase buy-sell agreement.

Play Episode Listen Later Dec 31, 2012 2:25


cross disadvantages buy sell agreements
11-9 Explain why it is important in planning a buy-sell agreement to get the consent of the nonshareholder spouse in a community-property state.

Play Episode Listen Later Dec 31, 2012 2:14


planning spouse explain consent community property buy sell agreements
11-1 Discuss the tax treatment of sales of a business for an installment note.

Play Episode Listen Later Dec 31, 2012 3:16


sales treatments installment
11-10 Identify the procedural corporate law considerations that should be followed in settingup a buy-sell agreement.

Play Episode Listen Later Dec 31, 2012 1:12


identify considerations procedural corporate law buy sell agreements
11-11 Explain how a family buy-sell agreement must be structured to satisfy the requirements of Sec. 2703.

Play Episode Listen Later Dec 31, 2012 3:10


family explain requirements structured satisfy buy sell agreements
11-12 Discuss how stock redemptions can be used to provide estate liquidity.

Play Episode Listen Later Dec 31, 2012 1:42


stock estate liquidity redemptions
9-1 Explain the valuation discounts for minority interests and lack of marketability.

Play Episode Listen Later Dec 31, 2012 2:44


lack explain discounts minority valuations interests marketability
9-10 Discuss the advantages of an LLC.

Play Episode Listen Later Dec 31, 2012 2:59


advantages
9-2 Discuss the other factors that may affect an entity's value.

Play Episode Listen Later Dec 31, 2012 2:23


affect factors
9-3 Summarize the advantages and pitfalls of owning property in a family entity.

Play Episode Listen Later Dec 31, 2012 3:47


family owning property pitfalls advantages entity summarize
9-4 Identify the advantages of a family limited partnership (FLP).

Play Episode Listen Later Dec 31, 2012 0:55


family partnership identify limited advantages
9-5 Discuss the structure of an FLP with respect to control, management, and withdrawal of general and limited partners.

Play Episode Listen Later Dec 31, 2012 5:11


management respect structure withdrawal limited partner
9-6 Describe the valuation discount for gift and estate tax purposes for interests in an FLP.

Play Episode Listen Later Dec 31, 2012 1:56


discounts describe valuations interests purposes estate tax
9-7 Explain the application of the special valuation rules to an FLP.

Play Episode Listen Later Dec 31, 2012 5:03


application explain valuations
9-8 Discuss the income taxation of an FLP and its partners.

Play Episode Listen Later Dec 31, 2012 9:21


partners income taxation
9-9 Describe the structure of a limited liability company (LLC).

Play Episode Listen Later Dec 31, 2012 4:00


structure describe limited liability company company llc
8-11 Describe the design considerations of a CLT.

Play Episode Listen Later Dec 31, 2012 2:20


describe design considerations
8-12 Review the tax ramifications of a CLT.

Play Episode Listen Later Dec 31, 2012 4:11


tax ramifications

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