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

• June 27, 20147-5 Describe the federal income and estate tax treatments of insured cross-purchase and stock-redemption plans.

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• June 27, 20148-4 Describe the problems facing a decedent's estate that may be solved through a stock redemption under Sec. 303.

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• June 27, 20148-6 Discuss the planning applications of Sec. 303 redemptions.

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• June 27, 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 27, 20147-6 Discuss the special need for and the characteristics of buy-sell agreements for S corporations.

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• June 27, 20146-2 Identify the contents of the typical buy-sell agreement.

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• June 27, 20145-6 Identify the problems from plans for business continuation that are (a) improvised after a stockholder's death or (b) set up by stockholders prior to death. Compare them with the result of a buy-sell agreement.

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• June 27, 20146-5 Describe the tax treatment of the transfer of a decedent's interest in a partnership under both the cross-purchase and entity arrangements.

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• June 27, 20147-1 Describe the contents of insured corporate buy-sell agreements and explain the reason for stamping stock certificates in a corporate buy-sell agreement.

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• June 27, 20147-2 Describe the cross-purchase and stock-redemption buy-sell arrangement.

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