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

• June 27, 20149-3 Describe the differences between a taxable sale of corporate stock and a taxable sale of assets.

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• June 27, 20148-2 List and describe the four types of stock redemptions that will receive capital-gain treatment under Sec. 302.

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• June 27, 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.

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• June 27, 20146-8 Explain how an insured buy-sell agreement is structured both for proprietorships and partnerships.

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• June 27, 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.

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• June 27, 20144-7 Identify the differences between traditional split-dollar, equity split-dollar, and reverse split-dollar plans.

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• June 27, 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.

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• June 27, 20148-1 Identify the primary tax objective for a corporate stock-redemption agreement.

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• June 27, 20147-4 Describe the structure of insured corporate buy-sell agreements and why a trustee might be used in conjunction with a buy-sell agreement.

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• June 27, 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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