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

• June 27, 20144-5 Explain the income tax and nondiscrimination rules applicable to group term life insurance plans.

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• June 27, 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 27, 20142-6 Describe the characteristics of an LLC.

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• June 27, 20144-6 Describe the mechanics of a Sec. 162 bonus plan and how it can beused as an executive carve-out to a group term life insurance plan.

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• June 27, 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 27, 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 27, 20144-4 Describe the types of nonqualified deferred-compensation plans.

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• June 27, 20142-2 Explain how a proprietorship is taxed for federal income tax purposes.

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• June 27, 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 27, 20142-4 Explain how a partnership is dissolved, and distinguish dissolution from winding up and termination.

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