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

• June 18, 20149-1 - Describe some situations in which the disposition of a business interest during the owner's lifetime may be an appropriate financial or estate plan.

  ...more

  

  ---

• June 18, 20148-5 - 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.

  ...more

  

  ---

• June 18, 20148-1 - Identify the primary tax objective for a corporate stock-redemption agreement.

  ...more

  

  ---

• June 18, 20148-6 - Discuss the planning applications of Sec. 303 redemptions.

  ...more

  

  ---

• June 18, 20147-6 - Discuss the special need for and the characteristics of buy-sell agreements for S corporations.

  ...more

  

  ---

• June 18, 20148-4 - Describe the problems facing a decedent's estate that may be solved through a stock redemption under Sec. 303.

  ...more

  

  ---

• June 18, 20148-2 - List and describe the four types of stock redemptions that will receive capital-gain treatment under Sec. 302.

  ...more

  

  ---

• June 18, 20147-4 - Describe the structure of insured corporate buy-sell agreements andwhy a trustee might be used in conjunction with a buy-sell agreement.

  ...more

  

  ---

• June 18, 20147-5 - Describe the federal income and estate tax treatments of insuredcross-purchase and stock-redemption plans.

  ...more

  

  ---

• June 18, 20146-4 - 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.

  ...more

  

  ---