HS 331 Video: Planning for Business Owners and Professionals

en
Mon, 30 Jun 2014 20:23:09 GMT





no




1-1 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.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/6X/saAuWfMD-RoO0SsZLHWLaE011A01NQ8vhyC8Wod50/140310_hs_331_kurlowicz_ch_01_lo_01-hd_720p_ll.mp4
1


Mon, 30 Jun 2014 14:20:16 GMT
13aa3aab5b1646ba8256e0305a37c8bb
00:05:22
no



1-2 Describe the basic tax treatment of the various types of business entities.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/eL/9JAetjci5lnj-jzPQgxmBWqRG5XvEG3mQsTDVUWvs/140310_hs_331_kurlowicz_ch_01_lo_02-hd_720p_ll.mp4
2


Mon, 30 Jun 2014 14:20:17 GMT
8f273c2530e045e6802cb07f86b756af
00:01:44
no



1-3 Explain the causes of business termination resulting from the loss of an owner.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/fh/rp3kR38j-Qbaq5e-VnGQsAAvQAcTsPuncldBIMSqc/140310_hs_331_kurlowicz_ch_01_lo_03-hd_720p_ll.mp4
3


Mon, 30 Jun 2014 14:20:10 GMT
ed85a47740fa4009b3a9b38e790ea8ec
00:02:47
no



1-4 Describe how owners of sole proprietorships, partnerships, limited-liability companies, and corporations are compensated.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Uy/-Q-Ije7lKqtbAJ5KQ29r9eUzw088Geu6sp336RdlQ/140310_hs_331_kurlowicz_ch_01_lo_04a-hd_720p_ll.mp4
4


Mon, 30 Jun 2014 14:21:12 GMT
bd0c5383e2ae4e588ed5e260b645c837
00:03:07
no



1-5 Identify the potential risk exposures of a typical closely held business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/UQ/Voc2wl6vifQw6BtdbuL0rC0JD9cYI4KOh7F2AEqvQ/140310_hs_331_kurlowicz_ch_01_lo_05-hd_720p_ll.mp4
5


Mon, 30 Jun 2014 14:20:43 GMT
1304906c7f8544ff822f349693e05c8c
00:02:50
no



2-1 Describe how a proprietorship is formed and the legal unity of the business and personal assets of the proprietor.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Th/ZW9A_UZdj-6zlSB38QLPsbLS3EC_m7Yo_OFyd6qA0/140310_hs_331_kurlowicz_ch_02_lo_01-hd_720p_ll.mp4
6


Fri, 27 Jun 2014 23:28:12 GMT
ccefe519a1974131aa9f68dd05e6f443
00:01:49
no



2-2 Explain how a proprietorship is taxed for federal income tax purposes.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/AA/h3_zpPp3ELBjf7Q-NahLriWoX4lankZ9OyfpOfRFs/140310_hs_331_kurlowicz_ch_02_lo_02-hd_720p_ll.mp4
7


Fri, 27 Jun 2014 23:28:28 GMT
51f8fbb73c334a0fad7c811c40fc2d0d
00:01:19
no



2-3 Describe the types of partnerships, how they are operated, and how different partnerships affect the liability of partners.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/-T/bR47mFszzwjmI3Bp7KFnemxEhAVHAAQKbCGFvGDwE/140310_hs_331_kurlowicz_ch_02_lo_03-hd_720p_ll.mp4
8


Fri, 27 Jun 2014 23:30:25 GMT
a731a6fbc3c24786a056ac289969dd8c
00:04:11
no



2-4 Explain how a partnership is dissolved, and distinguish dissolution from winding up and termination.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/TY/uqDP1zUhJtfO9OFvO0vOUyyIn-wKpoEG6P_G_iiEw/140310_hs_331_kurlowicz_ch_02_lo_04-hd_720p_ll.mp4
9


Fri, 27 Jun 2014 23:27:00 GMT
349633c531ca404392b676dad0893d08
00:01:06
no



2-5 Explain how partners are taxed for income tax purposes and how a partner's income tax basis is affected by partnership operations.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/r2/KICUwetda_VmPiDiF2FAgD0a2Yb5en5zhbjs0_5hM/140310_hs_331_kurlowicz_ch_02_lo_05-hd_720p_ll.mp4
10


Fri, 27 Jun 2014 23:29:04 GMT
b210315438704f368c7af08bc1a38ad4
00:05:19
no



2-6 Describe the characteristics of an LLC.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Op/01fsbzFFtn10nlaAYIUpP6OCPQMP5CXGF8afeelok/140310_hs_331_kurlowicz_ch_02_lo_06-hd_720p_ll.mp4
11


Fri, 27 Jun 2014 23:29:10 GMT
ec38ae1cf1d342119fb62ac114f7dc94
00:02:14
no



3-1 Describe the nature of corporations and how they are formed
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/gA/IAR9g9cdOtQMw6ZldS7ZCt-MFL9m671EnOSe_aWtc/140310_hs_331_kurlowicz_ch_03_lo_01-hd_720p_ll.mp4
12


Mon, 30 Jun 2014 14:20:47 GMT
f1325f4160894965b4b05199c87135bd
00:01:50
no



3-2 Explain how a corporation is managed, and describe the rights and responsibilities of directors, officers, and shareholders.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Ab/KfsR0-3OxRvjFIP5Vkxoe9fkZfLbFvOrHyugoF1to/140310_hs_331_kurlowicz_ch_03_lo_02-hd_720p_ll.mp4
13


Mon, 30 Jun 2014 14:21:28 GMT
e5d5f6beae2e4cac9044638248ac599c
00:02:19
no



3-3 Discuss restrictions that may be placed on the ability of shareholders to transfer their stock in closely held or professional corporations.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Qx/SGN3QVFgx2Xi0Donz642TC6oC8kj8oyN9Wjt0qNyI/140310_hs_331_kurlowicz_ch_03_lo_03-hd_720p_ll.mp4
14


Mon, 30 Jun 2014 14:21:20 GMT
e45edc758f2a47edb8a9e780d8a50616
00:01:25
no



3-4 Describe how a corporation as a separate taxpayer can save taxes by accumulating earnings.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/aA/EdHu04osib5XEUgjY2pBf9_8iqZF-qUeBeC0R9uUY/140310_hs_331_kurlowicz_ch_03_lo_04-hd_720p_ll.mp4
15


Mon, 30 Jun 2014 14:22:01 GMT
c726e2b5ab2442d0a87cc112e60c7389
00:02:39
no



3-5 Explain the impact of the accumulated-earnings tax and alternative minimum tax.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/WB/4K1_j6-z2_sRdVIDrF4umhbJviR5DfO-szmFStRak/140310_hs_331_kurlowicz_ch_03_lo_05-hd_720p_ll.mp4
16


Mon, 30 Jun 2014 14:21:43 GMT
bac890a321f04ee69bcfaab72203aec0
00:03:34
no



3-6 Identify the types of corporations eligible for S election and the possible uses of an S election.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/De/9KvGXNbVrAut9YsVqmYjgc1svSiY9ZjQCJfT8--a0/140310_hs_331_kurlowicz_ch_03_lo_06-hd_720p_ll.mp4
17


Mon, 30 Jun 2014 14:22:34 GMT
952b9070d4154e408023e5e36f5b1efe
00:02:35
no



4-1 Explain the tax advantages available for providing fringe benefits to shareholder-employees of a regular corporation vis-à-vis other business owners.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Q3/asRIi8qb3LbHf-WQQiQftsVbXwpvTQxzsWurUI4UM/140311_hs_331_kurlowicz_ch_04_lo_01-hd_720p_ll.mp4
18


Fri, 27 Jun 2014 23:28:58 GMT
2598833e700b45e184d6d1710b2e44d6
00:02:51
no



4-2 Describe in general terms the factors that determine whether the compensation of a shareholder-employee is reasonable and the procedure for establishing a valid bonus agreement for a corporate employee.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/1-/PQt1tDbcUkG6tPkEiipqGhbmPU_PNJ5jjag9Nudz0/140311_hs_331_kurlowicz_ch_04_lo_02-hd_720p_ll.mp4
19


Fri, 27 Jun 2014 23:29:17 GMT
7c42c5dd68dd49e0aecf419adb527191
00:02:19
no



4-3 Explain how the distinctions between qualified retirement plans and nonqualified plans affect a closely held corporation's decision to adopt a retirement plan.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/SF/L4RhsXpso6ufrz9Yi2FxSobZi7A3vCVMFFVPcLlAY/140311_hs_331_kurlowicz_ch_04_lo_03-hd_720p_ll.mp4
20


Fri, 27 Jun 2014 23:29:48 GMT
72959b8b08fb4d22b44804c26e0ca48e
00:01:46
no



4-4 Describe the types of nonqualified deferred-compensation plans.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/vK/Qp2p_9Jp4z-8PXEb0RvkkOhtSWWQf9_Sq8H7FMj3U/140311_hs_331_kurlowicz_ch_04_lo_04-hd_720p_ll.mp4
21


Fri, 27 Jun 2014 23:28:37 GMT
aa0cf92cdf61450081b4b9bf34a2be31
00:01:50
no



4-5 Explain the income tax and nondiscrimination rules applicable to group term life insurance plans.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/um/q2c4A3idIwL-faTLOlQmk2fw75W-qXS7dXU7bO9yc/140311_hs_331_kurlowicz_ch_04_lo_05-hd_720p_ll.mp4
22


Fri, 27 Jun 2014 23:29:17 GMT
7979e78916154e0e9cb0360c2dbb18fb
00:01:24
no



4-6 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.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/eQ/BVWC2nhY3a_OUHDG5xJQSTefwe7TfzwXmKCXVsz2w/140311_hs_331_kurlowicz_ch_04_lo_06-hd_720p_ll.mp4
23