GS 815 Audio: Advanced Estate Planning episodes:

• December 28, 201211-9 Explain why it is important in planning a buy-sell agreement to get the consent of the nonshareholder spouse in a community-property state.

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• December 28, 201211-8 Discuss the advantages and disadvantages of the cross-purchase buy-sell agreement.

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• December 28, 201210-1 Discuss the eligibility rules for making an S election for tax purposes.

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• December 28, 201210-2 Describe the types of trusts eligible to hold S corporation stock.

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• December 28, 201210-3 Outline the general rules for the income tax treatment of an S corporation and its shareholders.

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• December 28, 201210-4 Discuss the tax treatment of distributions to S corporation shareholders.

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• December 28, 201210-5 Discuss the treatment of S corporation income following a transfer of stock.

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• December 28, 201210-6 Briefly describe the income tax treatment and penalty taxes that apply to C corporations.

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• December 28, 201210-7 Describe the tax treatment of distributions to C corporation shareholders.

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• December 28, 201210-8 Explain the rules for qualifying for an exclusion from gain on the sale of small business stock.

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