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

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 30, 2014 1:26


loss protect employees income disability explain life insurance
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 30, 2014 1:48


employees identify explain factors determined determining
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 30, 2014 3:09


types insurance identify risks describe risk management employed management techniques
13-3 Describe the requirements of workers' compensation programs.

Play Episode Listen Later Jun 30, 2014 2:08


programs requirements describe workers compensation
3-6 Identify the types of corporations eligible for S election and the possible uses of an S election.

Play Episode Listen Later Jun 30, 2014 2:35


elections types identify corporations eligible
3-4 Describe how a corporation as a separate taxpayer can save taxes by accumulating earnings.

Play Episode Listen Later Jun 30, 2014 2:39


taxes corporations separate describe earnings taxpayers accumulating
13-1 Discuss the process of risk analysis for a closely held business.

Play Episode Listen Later Jun 30, 2014 0:47


risk analysis
3-5 Explain the impact of the accumulated-earnings tax and alternative minimum tax.

Play Episode Listen Later Jun 30, 2014 3:34


explain earnings accumulated alternative minimum tax
3-2 Explain how a corporation is managed, and describe the rights and responsibilities of directors, officers, and shareholders.

Play Episode Listen Later Jun 30, 2014 2:19


director responsibility rights explain corporations describe officers managed shareholders
3-3 Discuss restrictions that may be placed on the ability of shareholders to transfer their stock in closely held or professional corporations.

Play Episode Listen Later Jun 30, 2014 1:25


professional stock corporations ability restrictions shareholders
1-4 Describe how owners of sole proprietorships, partnerships, limited-liability companies, and corporations are compensated.

Play Episode Listen Later Jun 30, 2014 3:07


partnership companies corporations limited owners describe liability compensated sole proprietorships
3-1 Describe the nature of corporations and how they are formed

Play Episode Listen Later Jun 30, 2014 1:50


nature corporations describe formed
1-5 Identify the potential risk exposures of a typical closely held business.

Play Episode Listen Later Jun 30, 2014 2:50


risk identify typical exposures
1-2 Describe the basic tax treatment of the various types of business entities.

Play Episode Listen Later Jun 30, 2014 1:44


treatments types basic describe entities
1-1 Determine the goals of a business owner in selecting a form of organization with respect to start-up costs, control over the operation of the business, personal liability for business operations, and flexibility in operation of the enterprise.

Play Episode Listen Later Jun 30, 2014 5:22


goals startups respect business owners costs enterprise determine flexibility selecting business operations business personal personal liability
1-3 Explain the causes of business termination resulting from the loss of an owner.

Play Episode Listen Later Jun 30, 2014 2:47


loss owner explain termination resulting
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 27, 2014 4:47


principal funding disability explain alternatives describe integrated buy sell agreements
9-4 Describe the general rules for installment sales and private annuities.

Play Episode Listen Later Jun 27, 2014 6:03


sales private describe annuity installment general rules
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 27, 2014 5:14


partnership identify corporations family businesses transferring restructuring
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 27, 2014 2:58


identify family businesses family members disadvantages buy sell agreements
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 27, 2014 3:46


consequences salary designs describe
11-3 Describe the basic principles of the capitalization-of-earnings and discounted-future-earnings (DFE) methods of valuation.

Play Episode Listen Later Jun 27, 2014 5:24


methods describe valuations earnings discounted basic principles capitalization
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 27, 2014 2:11


professional business owners individual disability explain factors selection income protection
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 27, 2014 6:03


corporate treatments corporations considerations involved describe professional services liquidation liquidating
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 27, 2014 2:20


owner employees describe resulting business problems long term disability
12-5 Describe the operation of business-overhead-expense insurance.

Play Episode Listen Later Jun 27, 2014 2:11


insurance operation describe expense overhead
9-5 Describe the types of tax-free dispositions of a corporation.

Play Episode Listen Later Jun 27, 2014 3:28


types corporations describe disposition tax free
11-7 Explain the issues associated with employing an appraiser for tax purposes.

Play Episode Listen Later Jun 27, 2014 1:07


explain purposes employing appraisers
11-5 Describe the factors that must be considered in valuing closely held preferred stock.

Play Episode Listen Later Jun 27, 2014 2:37


stock factors describe valuing preferred
7-3 Discuss the factors that indicate the choice of insured cross-purchase and stock-redemption plans.

Play Episode Listen Later Jun 27, 2014 10:31


cross redemption stock factors insured
10-4 Describe how a grantor-retained annuity trust (GRAT) may be used to transfer a family business.

Play Episode Listen Later Jun 27, 2014 2:16


trust describe family businesses annuity grat retained grantor
10-7 Describe how a life insurance trust can facilitate the transfer of a family business.

Play Episode Listen Later Jun 27, 2014 1:54


trust describe family businesses life insurance facilitate
10-1 Describe the objectives of the family business owner during his or her career life cycles.

Play Episode Listen Later Jun 27, 2014 2:23


business owners describe family businesses objectives life cycles career life
11-2 Describe the basic principles of the adjusted-book-value method of valuation.

Play Episode Listen Later Jun 27, 2014 2:13


method describe valuations adjusted basic principles
11-6 Discuss the issues that must be considered in valuation of a business for buy-sell purposes.

Play Episode Listen Later Jun 27, 2014 1:08


valuations purposes buy sell
11-4 Discuss the discounts to value that might be appropriate in valuing a closely held business.

Play Episode Listen Later Jun 27, 2014 1:31


discounts valuing
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 27, 2014 2:16


private exchange describe family businesses annuity successors installment transferred
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 27, 2014 2:21


parents estate describe family businesses wills liquidity
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 27, 2014 0:53


identify define situations valuations purposes business valuations fair market value
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

Play Episode Listen Later Jun 27, 2014 6:34


redemption capital treatments identify stock prevent explain persons qualifying attribution entities attributed
9-3 Describe the differences between a taxable sale of corporate stock and a taxable sale of assets.

Play Episode Listen Later Jun 27, 2014 2:49


corporate sale stock differences assets describe taxable
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 27, 2014 2:40


capital treatments receive stock describe four types redemptions

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