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

• June 27, 201410-4 Describe how a grantor-retained annuity trust (GRAT) may be used to transfer a family business.

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• June 27, 201410-7 Describe how a life insurance trust can facilitate the transfer of a family business.

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• June 27, 201410-1 Describe the objectives of the family business owner during his or her career life cycles.

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• June 27, 201411-2 Describe the basic principles of the adjusted-book-value method of valuation.

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• June 27, 201411-6 Discuss the issues that must be considered in valuation of a business for buy-sell purposes.

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• June 27, 201411-4 Discuss the discounts to value that might be appropriate in valuing a closely held business.

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• June 27, 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 27, 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 27, 201411-1 Identify the situations in which business valuation may be necessary, and define fair market value for tax valuation purposes.

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• June 27, 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

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