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

• June 18, 20144-7 - Identify the differences between traditional split-dollar, equity split-dollar, and reverse split-dollar plans.

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• June 18, 20145-4 - Identify the problems with various alternatives to the liquidation of a partnership that are (a) improvised after a partner's death or (b) set up before a partner's death. Compare these alternatives to a partnership buy-sell agreement.

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• June 18, 20145-1 - Explain the rules that relate to an executor's authority to continue a proprietorship’s activity after the proprietor's death.

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• June 18, 20145-5 - Describe the problems arising at the death of a close corporation stockholder, and distinguish those problems that are unique to minority stockholders and majority stockholders.

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• June 18, 20145-3 - Identify the problems that an executor and the surviving partners encounter in attempting to continue a partnership after a partner's death.

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• June 18, 20146-3 - Describe how a proprietorship buy-sell agreement can be structured.

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• June 18, 20144-4 - Describe the types of nonqualified deferred-compensation plans.

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• June 18, 20144-2 - Describe in general terms the factors that determine whether the compensation of a shareholder-employee is reasonable and the procedure for establishing a valid bonus agreement for a corporate employee.

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• June 18, 20144-6 - Describe the mechanics of a Sec. 162 bonus plan and how it can be used as an executive carve-out to a group term life insurance plan.

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• June 18, 20143-6 - Identify the types of corporations eligible for S election and thepossible uses of an S election.

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