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

• June 18, 201410-5 - Identify the advantages and disadvantages of using a buy-sell agreement between family members to transfer a family business.

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• June 18, 20149-4 - Describe the general rules for installment sales and private annuities.

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• June 18, 201410-6 - Describe how IRC Secs. 6166 and 303 can be used to provide estate liquidity if parents leave a family business through their wills.

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• June 18, 201410-4 - Describe how a grantor-retained annuity trust (GRAT) may be used to transfer a family business.

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• June 18, 201410-2 - Describe how a family business interest can be transferred to successors in exchange for an installment note or private annuity.

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• June 18, 20149-2 - Describe the general tax treatment of a corporate liquidation and describe some special considerations involved in liquidating a professional-service corporation.

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• June 18, 20149-5 - Describe the types of tax-free dispositions of a corporation.

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• June 18, 20149-3 - Describe the differences between a taxable sale of corporate stock and a taxable sale of assets.

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• June 18, 201410-1 - Describe the objectives of the family business owner during his or her career life cycles.

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• June 18, 20148-3 - 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...

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