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

• June 18, 20142-5 - Explain how partners are taxed for income tax purposes and how a partner's income tax basis is affected by partnership operations.

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• June 18, 20145-2 - Identify the problems with various plans made by a proprietor for continuation of the business after death, and compare these approaches with an insured buy-sell agreement.

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• June 18, 20143-4 - Describe how a corporation as a separate taxpayer can save taxes by accumulating earnings.

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• June 18, 20144-3 - Explain how the distinctions between qualified retirement plans and nonqualified plans affect a closely held corporation's decision to adopt a retirement plan.

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• June 18, 20141-1 - 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.

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• June 18, 20143-5 - Explain the impact of the accumulated-earnings tax and alternative minimum tax.

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• June 18, 20144-1 - Explain the tax advantages available for providing fringe benefits to shareholder-employees of a regular corporation vis-à-vis other business owners.

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• June 18, 20142-1 - Describe how a proprietorship is formed and the legal unity of the business and personal assets of the proprietor.

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• June 18, 20142-3 - Describe the types of partnerships, how they are operated, and how different partnerships affect the liability of partners.

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• June 18, 20143-2 - Explain how a corporation is managed, and describe the rights and responsibilities of directors, officers, and shareholders.

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