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Latest episodes from HS 331 Audio: Planning for Business Owners and Professionals

13-2 - Describe the risk-management techniques that might be employed, and identify the types of risks that would be appropriate for insurance.

Play Episode Listen Later Jun 18, 2014 3:09


types insurance identify risks describe risk management employed management techniques
13-4 - Identify the factors in determining the key employees of a business, and explain how the value of a key employee can be determined.

Play Episode Listen Later Jun 18, 2014 1:48


employees identify explain factors determined determining
13-3 - Describe the requirements of workers' compensation programs.

Play Episode Listen Later Jun 18, 2014 2:08


programs requirements describe workers compensation
12-2 - Describe the principal features of and funding alternatives for a disability buy-sell agreement and explain how the funding for the "deathtime" buy-sell agreement can be integrated with the disability buy-sell agreement.

Play Episode Listen Later Jun 18, 2014 4:47


principal funding disability explain alternatives describe integrated buy sell agreements
13-5 - Explain how life insurance and disability income insurance can be used to protect the business from the loss of a key employee.

Play Episode Listen Later Jun 18, 2014 1:26


loss protect employees income disability explain life insurance
12-3 - Describe the alternative designs for salary continuation plans and describe the tax consequences of various salary continuation plans.

Play Episode Listen Later Jun 18, 2014 3:46


consequences salary designs describe
13-1 - Discuss the process of risk analysis for a closely held business.

Play Episode Listen Later Jun 18, 2014 0:47


risk analysis
12-5 - Describe the operation of business-overhead-expense insurance.

Play Episode Listen Later Jun 18, 2014 2:11


insurance operation describe expense overhead
12-1 - Describe some of the business problems resulting from the long-term disability of an owner-employee in a closely held business.

Play Episode Listen Later Jun 18, 2014 2:20


owner employees describe resulting business problems long term disability
11-7 - Explain the issues associated with employing an appraiser for tax purposes.

Play Episode Listen Later Jun 18, 2014 1:06


explain purposes employing appraisers
12-4 - Explain the factors that should be considered in the selection of individual disability income protection by a business owner or professional.

Play Episode Listen Later Jun 18, 2014 2:10


professional business owners individual disability explain factors selection income protection
11-3 - Describe the basic principles of the capitalization-of-earnings and discounted-future-earnings (DFE) methods of valuation.

Play Episode Listen Later Jun 18, 2014 5:24


methods describe valuations earnings discounted basic principles capitalization
7-3 - Discuss the factors that indicate the choice of insured cross-purchaseand stock-redemption plans.

Play Episode Listen Later Jun 18, 2014 10:29


cross redemption stock factors insured
10-3 - Identify the possible uses of restructuring a family corporation or partnership for the purpose of transferring a family business.

Play Episode Listen Later Jun 18, 2014 5:14


partnership identify corporations family businesses transferring restructuring
11-2 - Describe the basic principles of the adjusted-book-value method of valuation.

Play Episode Listen Later Jun 18, 2014 2:12


method describe valuations adjusted basic principles
10-7 - Describe how a life insurance trust can facilitate the transfer of a family business.

Play Episode Listen Later Jun 18, 2014 1:54


trust describe family businesses life insurance facilitate
11-4 - Discuss the discounts to value that might be appropriate in valuing a closely held business.

Play Episode Listen Later Jun 18, 2014 1:31


discounts valuing
11-5 - Describe the factors that must be considered in valuing closely held preferred stock.

Play Episode Listen Later Jun 18, 2014 2:38


stock factors describe valuing preferred
11-1 - Identify the situations in which business valuation may be necessary, and define fair market value for tax valuation purposes.

Play Episode Listen Later Jun 18, 2014 0:53


identify define situations valuations purposes business valuations fair market value
11-6 - Discuss the issues that must be considered in valuation of a business for buy-sell purposes.

Play Episode Listen Later Jun 18, 2014 1:08


valuations purposes buy sell
10-5 - Identify the advantages and disadvantages of using a buy-sell agreement between family members to transfer a family business.

Play Episode Listen Later Jun 18, 2014 2:58


identify family businesses family members disadvantages buy sell agreements
9-4 - Describe the general rules for installment sales and private annuities.

Play Episode Listen Later Jun 18, 2014 6:03


sales private describe annuity installment general rules
10-6 - Describe how IRC Secs. 6166 and 303 can be used to provide estate liquidity if parents leave a family business through their wills.

Play Episode Listen Later Jun 18, 2014 2:21


parents estate describe family businesses wills liquidity
10-4 - Describe how a grantor-retained annuity trust (GRAT) may be used to transfer a family business.

Play Episode Listen Later Jun 18, 2014 2:16


trust describe family businesses annuity grat retained grantor
10-2 - Describe how a family business interest can be transferred to successors in exchange for an installment note or private annuity.

Play Episode Listen Later Jun 18, 2014 2:16


private exchange describe family businesses annuity successors installment transferred
9-2 - Describe the general tax treatment of a corporate liquidation and describe some special considerations involved in liquidating a professional-service corporation.

Play Episode Listen Later Jun 18, 2014 6:04


corporate treatments corporations considerations involved describe professional services liquidation liquidating
9-5 - Describe the types of tax-free dispositions of a corporation.

Play Episode Listen Later Jun 18, 2014 3:28


types corporations describe disposition tax free
9-3 - Describe the differences between a taxable sale of corporate stock and a taxable sale of assets.

Play Episode Listen Later Jun 18, 2014 2:49


corporate sale stock differences assets describe taxable
10-1 - Describe the objectives of the family business owner during his or her career life cycles.

Play Episode Listen Later Jun 18, 2014 2:23


business owners describe family businesses objectives life cycles career life
8-3 - Explain how the attribution rules may prevent a stock redemption from qualifying for capital-gain treatment, identify the potential persons or entities from whom stock may be attributed, and describe how the family attribution rule can be waived...

Play Episode Listen Later Jun 18, 2014 6:32


family redemption capital treatments identify stock prevent explain describe persons qualifying attribution entities attributed
9-1 - Describe some situations in which the disposition of a business interest during the owner's lifetime may be an appropriate financial or estate plan.

Play Episode Listen Later Jun 18, 2014 1:05


financial lifetime situations describe disposition estate plan
8-5 - Give the rules for qualifying for a Sec. 303 stock redemption, and describe the amount of stock that can be redeemed under a Sec. 303 redemption.

Play Episode Listen Later Jun 18, 2014 1:34


redemption stock redeemed describe amount qualifying
8-1 - Identify the primary tax objective for a corporate stock-redemption agreement.

Play Episode Listen Later Jun 18, 2014 2:44


redemption corporate identify stock primary agreement objective
8-6 - Discuss the planning applications of Sec. 303 redemptions.

Play Episode Listen Later Jun 18, 2014 1:37


planning applications redemptions
7-6 - Discuss the special need for and the characteristics of buy-sell agreements for S corporations.

Play Episode Listen Later Jun 18, 2014 2:17


corporations characteristics buy sell agreements
8-4 - Describe the problems facing a decedent's estate that may be solved through a stock redemption under Sec. 303.

Play Episode Listen Later Jun 18, 2014 1:04


facing redemption stock estate describe solved
8-2 - List and describe the four types of stock redemptions that will receive capital-gain treatment under Sec. 302.

Play Episode Listen Later Jun 18, 2014 2:40


capital treatments receive stock describe four types redemptions
7-4 - Describe the structure of insured corporate buy-sell agreements andwhy a trustee might be used in conjunction with a buy-sell agreement.

Play Episode Listen Later Jun 18, 2014 2:16


corporate structure trustees describe conjunction insured buy sell agreements
7-5 - Describe the federal income and estate tax treatments of insuredcross-purchase and stock-redemption plans.

Play Episode Listen Later Jun 18, 2014 1:53


redemption treatments federal income stock describe estate tax
6-4 - Define the structure of a partnership buy-sell agreement, distinguishing between the entity and cross-purchase methods and the factors that affect the choice between the two.

Play Episode Listen Later Jun 18, 2014 5:20


cross partnership define affect structure methods factors entity distinguishing buy sell agreements
7-1 - Describe the contents of insured corporate buy-sell agreements and explain the reason for stamping stock certificates in a corporate buy-sell agreement.

Play Episode Listen Later Jun 18, 2014 19:19


corporate stock explain certificates describe contents insured stamping buy sell agreements
6-8 - Explain how an insured buy-sell agreement is structured both for proprietorships and partnerships.

Play Episode Listen Later Jun 18, 2014 2:09


partnership explain structured insured buy sell agreements

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