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


Fri, 27 Jun 2014 23:29:07 GMT
d6129420645d4d55b2cbd8f21d3493d5
00:02:19
no



4-7 Identify the differences between traditional split-dollar, equity split-dollar, and reverse split-dollar plans.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Z-/0TuA5vXPeAdsKs4daws2zwSK4B0R1HFvb9K9lBSCU/140311_hs_331_kurlowicz_ch_04_lo_07-hd_720p_ll.mp4
24


Fri, 27 Jun 2014 23:34:07 GMT
0f04645d782247b9aae94a9d8c37b841
00:04:21
no



5-1 Explain the rules that relate to an executor's authority to continue a proprietorship’s activity after the proprietor's death.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Hx/OY1wjUq43fDtDr7pc8s9dMngJnIP5zQ03pD5c8sVM/140311_hs_331_kurlowicz_ch_05_lo_01-hd_720p_ll.mp4
25


Fri, 27 Jun 2014 23:33:01 GMT
d2adea2d5d794d9a979d71d2d54ef6cc
00:03:22
no



5-2 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.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/c_/SUIPJlJESfcGi9aCndfDmUef2Msb6eGLJ1jZF9lWQ/140311_hs_331_kurlowicz_ch_05_lo_02-hd_720p_ll.mp4
26


Fri, 27 Jun 2014 23:29:17 GMT
ea23d2cd290949b98c9a659cc76c35ae
00:01:05
no



5-3 Identify the problems that an executor and the surviving partners encounter in attempting to continue a partnership after a partner's death.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/kv/ELe_jc1tvU5d2lVPNZ35HJErbA6zIMYOkHiGmllEw/140311_hs_331_kurlowicz_ch_05_lo_03-hd_720p_ll.mp4
27


Fri, 27 Jun 2014 23:29:58 GMT
575e9fea4b834d818fd6452eb96b2fdf
00:01:36
no



5-4 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.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/_n/EF9nmdEKqoV7ijvYwfKJPwRybBK2e9d8BgCtxAgPs/140311_hs_331_kurlowicz_ch_05_lo_04-hd_720p_ll.mp4
28


Fri, 27 Jun 2014 23:33:31 GMT
6bd4354d0ec94c4fb7fd3f842b260a82
00:03:11
no



5-5 Describe the problems arising at the death of a close corporation stockholder, and distinguish those problems that are unique to minority stockholders and majority stockholders.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Vl/bBWgQA8ofIPuR0lwwEcCLnlafDZCveEhhNekiTg8k/140311_hs_331_kurlowicz_ch_05_lo_05-hd_720p_ll.mp4
29


Fri, 27 Jun 2014 23:31:28 GMT
1432f9fa7d5c433199dcde0394c7c769
00:02:43
no



5-6 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.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/wd/Lc9sh63vIaXTakXzcgsfXp_wvoNfzsvIjUm6GLaKg/140311_hs_331_kurlowicz_ch_05_lo_06-hd_720p_ll.mp4
30


Fri, 27 Jun 2014 23:32:31 GMT
193ba4da2bf348e0bf4d1285efbe4ec1
00:03:18
no



5-7 Describe the estate preservation techniques that can be employed to either (a) decrease estate tax liability or (b) provide estate liquidity.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/mr/ylufcKIzGSXHf7gF-M3ZPgGVcgeyK8bSk5M63AsV4/140311_hs_331_kurlowicz_ch_05_lo_07-hd_720p_ll.mp4
31


Fri, 27 Jun 2014 23:30:59 GMT
0fa229a83d9446468ad812d9014820a3
00:03:05
no



6-1 Describe the purposes and benefits of adopting buy-sell agreements with respect to closely held businesses and their owners.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Tb/h3bxcguf7YBEdinDwLW89oY_xIjK03s_SF8SVVp24/140311_hs_331_kurlowicz_ch_06_lo_01-hd_720p_ll.mp4
32


Fri, 27 Jun 2014 23:30:21 GMT
9f8fcce5731b4ad28eeeb8be5b2127d3
00:02:10
no



6-2 Identify the contents of the typical buy-sell agreement.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/q1/Nhu_R1trU8CQznUqg-zLrDJi1UTBA96DQUv_fMzfw/140311_hs_331_kurlowicz_ch_06_lo_02-hd_720p_ll.mp4
33


Fri, 27 Jun 2014 23:32:43 GMT
7e4f1389c64343438f02634bd504f0fa
00:03:22
no



6-3 Describe how a proprietorship buy-sell agreement can be structured.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/PB/FBjUucte4fn-Xz4dGHxYD7BhpQ1nyp3ZjjjGGOKxU/140311_hs_331_kurlowicz_ch_06_lo_03-hd_720p_ll.mp4
34


Fri, 27 Jun 2014 23:30:50 GMT
f760ae3e11b94e7e9c30577852ff9f8b
00:01:25
no



6-4 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.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Vz/kEdvXVm2valljcIMVvILWw2mEr2nbXm4GfAlwSHQY/140311_hs_331_kurlowicz_ch_06_lo_04-hd_720p_ll.mp4
35


Fri, 27 Jun 2014 23:33:49 GMT
739a594bc46e4c6f8ba34b1e74b5f3ff
00:05:20
no



6-5 Describe the tax treatment of the transfer of a decedent's interest in a partnership under both the cross-purchase and entity arrangements.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/9k/JdkKGYRUop2bPqV9MBfpMXziK0gKnFyLMbumdYNeo/140311_hs_331_kurlowicz_ch_06_lo_05-hd_720p_ll.mp4
36


Fri, 27 Jun 2014 23:32:20 GMT
fea5ac3af2234199bdeeefce329e32f2
00:02:55
no



6-6 Discuss the advantages and disadvantages of the possible funding alternatives for buy-sell agreements.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Rl/-pX-S-5XFrW2av2A00gRQHWrl_PZDdAjXO5pwSrtc/140311_hs_331_kurlowicz_ch_06_lo_06-hd_720p_ll.mp4
37


Fri, 27 Jun 2014 23:31:07 GMT
07bf0ca9b7f746fcb76f15b637736e12
00:00:48
no



6-7 Describe the benefits of an insured buy-sell agreement.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/uY/XLpTJDLn-CCQYKVVjM1r6A3HkOpnpHLZ5tbbeAOwQ/140311_hs_331_kurlowicz_ch_06_lo_07-hd_720p_ll.mp4
38


Fri, 27 Jun 2014 23:31:15 GMT
9cc70839dba345f28f3c31bc4fb9f8d9
00:00:46
no



6-8 Explain how an insured buy-sell agreement is structured both for proprietorships and partnerships.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Uw/ighWsJTZCo4DLgvFjM6ei_8FZuSyq3KiITV5Kt8hs/140311_hs_331_kurlowicz_ch_06_lo_08-hd_720p_ll.mp4
39


Fri, 27 Jun 2014 23:34:09 GMT
087aaaf7a716467d95a1992cde2ab1b4
00:02:09
no



7-1 Describe the contents of insured corporate buy-sell agreements and explain the reason for stamping stock certificates in a corporate buy-sell agreement.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/9M/Ti08WOCzZvTri2lNcIN-n3GJI9KzAOrdwyL8SG8u8/140311_hs_331_woehrle_ch_07_lo_01-hd_720p_ll.mp4
40


Fri, 27 Jun 2014 23:32:11 GMT
effe8c09ee55468495518f3c9ade647e
00:01:27
no



7-2 Describe the cross-purchase and stock-redemption buy-sell arrangement.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/_c/NtIzuwx1h5Ksd5fveQJTv_vTqIU9mCXA6TyThboJ8/140311_hs_331_woehrle_ch_07_lo_02-hd_720p_ll.mp4
41


Fri, 27 Jun 2014 23:31:30 GMT
97776e86943a4c129afb858135510504
00:00:56
no



7-3 Discuss the factors that indicate the choice of insured cross-purchase and stock-redemption plans.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/kj/g_w0_8k1HetBReEhijrwmMO7zq65c1HA2nPcrqvIM/140311_hs_331_woehrle_ch_07_lo_03-hd_720p_ll.mp4
42


Fri, 27 Jun 2014 23:37:21 GMT
713ca1aa26a24dc7a1bda1b77afea186
00:10:31
no



7-4 Describe the structure of insured corporate buy-sell agreements and why a trustee might be used in conjunction with a buy-sell agreement.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/zd/cv2BepQkP2BDjg-i19O9dC7Ekv2Jhkpb2JMCZgTbY/140311_hs_331_woehrle_ch_07_lo_04-hd_720p_ll.mp4
43


Fri, 27 Jun 2014 23:33:34 GMT
cbd14f63be2d49b89130e9fc7b2616d6
00:02:15
no



7-5 Describe the federal income and estate tax treatments of insured cross-purchase and stock-redemption plans.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/9S/IWmm7pXmj1Liw5bhQ0vUqWNnADmOOfHz0OsJpAk9k/140311_hs_331_woehrle_ch_07_lo_05-hd_720p_ll.mp4
44


Fri, 27 Jun 2014 23:33:27 GMT
41c36e9b0df34f9ab35154770b63ceef
00:01:53
no



7-6 Discuss the special need for and the characteristics of buy-sell agreements for S corporations.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/0A/Di7W9_e4HGC0sG50NEgpb2TdVMZ7hOcY_QEYdtbmE/140311_hs_331_woehrle_ch_07_lo_06-hd_720p_ll.mp4
45


Fri, 27 Jun 2014 23:32:47 GMT
1f0e74e4d70e46e580344a31d5a934c6
00:02:18
no



8-1 Identify the primary tax objective for a corporate stock-redemption agreement.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/84/kF8ZkHUYHtiOshSOMNoj45EfWKsBugWD3LvD_n6dg/140311_hs_331_woehrle_ch_08_lo_01-hd_720p_ll.mp4
46


Fri, 27 Jun 2014 23:33:42 GMT
a565e9b47ce74a4cb3fff05a5bc21b39
00:02:44
no



8-2 List and describe the four types of stock redemptions that will receive capital-gain treatment under Sec. 302.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/AU/KFW2TAINReztRfeg6Y39yxqMfwEGKqr-N_6gPhtDM/140311_hs_331_woehrle_ch_08_lo_02-hd_720p_ll.mp4
47


Fri, 27 Jun 2014 23:35:00 GMT
30689987bbdb44f78f46393b08c174bb
00:02:40
no



8-3 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
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/zQ/PsUMXYJkUuBuVYiIkDSeCaWU-QalaX2WE3kMSfZRE/140311_hs_331_woehrle_ch_08_lo_03-hd_720p_ll.mp4
48


Fri, 27 Jun 2014 23:36:15 GMT
9c69a11e5bea4f1a908ded155d9d58a8
00:06:34
no



8-4 Describe the problems facing a decedent's estate that may be solved through a stock redemption under Sec. 303.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Ad/YBBIN-AADquO4bS6UCEpqpQUW1vGq9nMGFKD6eu28/140311_hs_331_woehrle_ch_08_lo_04-hd_720p_ll.mp4
49


Fri, 27 Jun 2014 23:33:27 GMT
42969f6104594b5380c113377763c7ff
00:01:04
no



8-5 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.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Pq/N4pkKeVkNx2FYlkkCPa8T4JgSebuuiUE-i1C6HX_M/140311_hs_331_woehrle_ch_08_lo_05-hd_720p_ll.mp4
50


Fri, 27 Jun 2014 23:34:11 GMT
8bb31265ef4f4ed5a54323b4c958e5ba
00:01:34
no



8-6 Discuss the planning applications of Sec. 303 redemptions.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/MO/uwCHdSk-7gxCivrglwofShrqBtahXyOhihHWKwelM/140311_hs_331_woehrle_ch_08_lo_06-hd_720p_ll.mp4
51


Fri, 27 Jun 2014 23:33:21 GMT
0516e30ca01a40b7ae896868cbf83a5b
00:01:38
no



9-1 Describe some situations in which the disposition of a business interest during the owner's lifetime may be an appropriate financial or estate plan.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/VV/7TlXfeyCHzee1GuHv_E0iz2jHNmrwqEr5ROHcBp_M/140501_hs_331_kurlowicz_ch_09_lo_01-hd_720p_ll.mp4
52


Fri, 27 Jun 2014 23:34:09 GMT
7279bf1dfc364152b3c53acc808bb913
00:01:07
no



9-2 Describe the general tax treatment of a corporate liquidation and describe some special considerations involved in liquidating a professional-service corporation.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Vs/8E2tY2_HiReFcv8rG5xm2O8u5RsMxpZtm6MjaWAb0/140501_hs_331_kurlowicz_ch_09_lo_02-hd_720p_ll.mp4
53


Fri, 27 Jun 2014 23:38:53 GMT
a6b5cb5ba54c420589abaaae617c932c
00:06:03
no



9-3 Describe the differences between a taxable sale of corporate stock and a taxable sale of assets.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/rt/TrQpJMPmBSyP0bgfh1AqtB-QXOqtrWlhS89zzlonM/140501_hs_331_kurlowicz_ch_09_lo_03-hd_720p_ll.mp4
54


Fri, 27 Jun 2014 23:35:14 GMT
c5ed3189fc5f4919b22bb201269f47c9
00:02:49
no



9-4 Describe the general rules for installment sales and private annuities.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Wn/CnM64rvNZN-YHvdzBqOYxfth4KDIvsLicyiAvJXQ0/140501_hs_331_kurlowicz_ch_09_lo_04-hd_720p_ll.mp4
55


Fri, 27 Jun 2014 23:40:11 GMT
cd72f8ba88964016b6ca3bc39857f962
00:06:03
no



9-5 Describe the types of tax-free dispositions of a corporation.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/em/zG6uYBLHqAE9ed5MW21ZhtM1Zsh12sG-DVaSYnjw0/140501_hs_331_kurlowicz_ch_09_lo_05-hd_720p_ll.mp4
56


Fri, 27 Jun 2014 23:38:08 GMT
563d11eb447249428eaa86158523ec29
00:03:28
no



10-1 Describe the objectives of the family business owner during his or her career life cycles.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/PE/YURgXgDNfY9L3jhhkt1yD7RdL7BB5UIMyZFQw5X7g/140501_hs_331_kurlowicz_ch_10_lo_01-hd_720p_ll.mp4
57


Fri, 27 Jun 2014 23:37:06 GMT
b8d15c405bad49eea3ae7cc4057c3a18
00:02:23
no



10-2 Describe how a family business interest can be transferred to successors in exchange for an installment note or private annuity.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/y1/krwfH3GHJCGfme6wf9W8skkRIZZS2edG4JP49Xz5M/140501_hs_331_kurlowicz_ch_10_lo_02-hd_720p_ll.mp4
58


Fri, 27 Jun 2014 23:36:46 GMT
4357b23a120c403787dc4753c430a72f
00:02:16
no



10-3 Identify the possible uses of restructuring a family corporation or partnership for the purpose of transferring a family business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/oS/wEXEQpsCjmKcIcw9PTDhOBsMnAGyAQEiIxtpIRI-k/140501_hs_331_kurlowicz_ch_10_lo_03-hd_720p_ll.mp4
59


Fri, 27 Jun 2014 23:39:57 GMT
fdc690c4ef564350ae5af8498255c3aa
00:05:14
no



10-4 Describe how a grantor-retained annuity trust (GRAT) may be used to transfer a family business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/KG/ZL8NZdRW7c-gFeVv4d1_y7jq1D7Me7rshnXs7Evi0/140501_hs_331_kurlowicz_ch_10_lo_04-hd_720p_ll.mp4
60


Fri, 27 Jun 2014 23:37:15 GMT
8f87af26f17b45678e60cfa0b27fb979
00:02:16
no



10-5 Identify the advantages and disadvantages of using a buy-sell agreement between family members to transfer a family business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Kk/U3xnS0AxQbQnVh9PY9aUZmeHp3Sfdocz90ARzKl8A/140501_hs_331_kurlowicz_ch_10_lo_05-hd_720p_ll.mp4
61


Fri, 27 Jun 2014 23:39:42 GMT
af31e691652149cd8d2483c4cd049c6f
00:02:58
no



10-6 Describe how IRC Secs. 6166 and 303 can be used to provide estate liquidity if parents leave a family business through their wills.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/xG/T-vKRYNZ1L-eetcer4zT3yb47jGwBqD-c1WzpREPs/140501_hs_331_kurlowicz_ch_10_lo_06-hd_720p_ll.mp4
62


Fri, 27 Jun 2014 23:36:31 GMT
1cfae68403b04efa8749aa4ef2173d40
00:02:21
no



10-7 Describe how a life insurance trust can facilitate the transfer of a family business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/w9/118WFi4637EnoTfXGu2gJDafsSzbUUoXXMJKym18M/140501_hs_331_kurlowicz_ch_10_lo_07-hd_720p_ll.mp4
63


Fri, 27 Jun 2014 23:37:14 GMT
b52d0d31302e436f9fb2287493b008a8
00:01:54
no



11-1 Identify the situations in which business valuation may be necessary, and define fair market value for tax valuation purposes.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/-W/-2PWfwtOwFU5cQs1R-8qFe9sEwQljvOsCbkErHVLQ/140510_hs_331_duffy_ch_11_lo_01-hd_720p_ll.mp4
64


Fri, 27 Jun 2014 23:36:29 GMT
e09748cbbe5f4168b3f8503661b40a4a
00:00:53
no



11-2 Describe the basic principles of the adjusted-book-value method of valuation.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/C1/hyVsqltGvMNhONhX22ds9TVKqcmGYtYIlGqTp3X2g/140510_hs_331_duffy_ch_11_lo_02-hd_720p_ll.mp4
65


Fri, 27 Jun 2014 23:36:55 GMT
e6135a1f8c7045d6bb292142d2b1f4d6
00:02:13
no



11-3 Describe the basic principles of the capitalization-of-earnings and discounted-future-earnings (DFE) methods of valuation.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Ck/9osY2jrHnEjA6XTgeWeLoWFxFQo_GKk6ozsGP5I2U/140510_hs_331_duffy_ch_11_lo_03-hd_720p_ll.mp4
66


Fri, 27 Jun 2014 23:39:32 GMT
05dac3035d134c8f89370fc90ba3e283
00:05:24
no



11-4 Discuss the discounts to value that might be appropriate in valuing a closely held business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/SH/5Bp5mqVvBLkHWOF41QSK85eBarJ0UfLT5bxt4wcV0/140510_hs_331_duffy_ch_11_lo_04-hd_720p_ll.mp4
67


Fri, 27 Jun 2014 23:36:47 GMT
5e3b725641cf48e4b3bd7922c4a45320
00:01:31
no



11-5 Describe the factors that must be considered in valuing closely held preferred stock.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Jd/pFgfJEF9Ckh3aD6GEYo-JTT54UJkSoo7j8VIs6zsU/140510_hs_331_duffy_ch_11_lo_05-hd_720p_ll.mp4
68


Fri, 27 Jun 2014 23:37:25 GMT
6583f473bf95462a968fd36a11cf7bce
00:02:37
no



11-6 Discuss the issues that must be considered in valuation of a business for buy-sell purposes.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/V6/sVm_7B_2kcU_5laU3IHmynJoLi-1-WQMLhe2h6Uus/140510_hs_331_duffy_ch_11_lo_06-hd_720p_ll.mp4
69


Fri, 27 Jun 2014 23:36:50 GMT
7393a02cf7ec460bb08c7034d7110c70
00:01:08
no



11-7 Explain the issues associated with employing an appraiser for tax purposes.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Vw/WlbR6QYxeKuWw_tYWRgBK5IjMPpDP4kpTr1k1AkpU/140510_hs_331_duffy_ch_11_lo_07-hd_720p_ll.mp4
70


Fri, 27 Jun 2014 23:37:31 GMT
7b1ebd0bf1b64158910eedfa9052df8e
00:01:07
no



12-1 Describe some of the business problems resulting from the long-term disability of an owner-employee in a closely held business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/AF/OKtBjsGe2xx_Ng4XR_cuIhE1FobAV6f66wO6FYdZw/140515_hs_331_kurlowicz_ch_12_lo_01-hd_720p_ll.mp4
71


Fri, 27 Jun 2014 23:38:52 GMT
8253209158ce40fb9602c567d753f5fa
00:02:20
no



12-2 Describe the principal features of and funding alternatives for a disability buy-sell agreement and explain how the funding for the "deathtime" buy-sell agreement can be integrated with the disability buy-sell agreement.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/6h/IRtaYCjg1H18hPKPEI80HKSCGfZNFhYxMqwab9VKM/140515_hs_331_kurlowicz_ch_12_lo_02-hd_720p_ll.mp4
72


Fri, 27 Jun 2014 23:40:37 GMT
c1267a851c924dc783149aefb8424420
00:04:47
no



12-3 Describe the alternative designs for salary continuation plans and describe the tax consequences of various salary continuation plans.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/bP/9qkgUlJZ5I15RSeSTTEJFR3oe2nJ4cw_ttxC9RzL8/140515_hs_331_kurlowicz_ch_12_lo_03-hd_720p_ll.mp4
73


Fri, 27 Jun 2014 23:39:34 GMT
6e08b43f468744238074183cf47d5cff
00:03:46
no



12-4 Explain the factors that should be considered in the selection of individual disability income protection by a business owner or professional.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/qs/WP4DNMyhMP5xgACQtrLYn-dWFDMK8nMCdXVeUfZmI/140515_hs_331_kurlowicz_ch_12_lo_04-hd_720p_ll.mp4
74


Fri, 27 Jun 2014 23:39:21 GMT
e1cfdc6ffc7c4c708941a7efc3979c04
00:02:11
no



12-5 Describe the operation of business-overhead-expense insurance.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Ku/KMYXrjkXdAuJdxoUPGTUU6aV7UdJKalQ6bitqRhUY/140515_hs_331_kurlowicz_ch_12_lo_05-hd_720p_ll.mp4
75


Fri, 27 Jun 2014 23:38:24 GMT
35454ce7ff1b4fbba6608f8ef4bab7e1
00:02:11
no



13-1 Discuss the process of risk analysis for a closely held business.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/I9/GgPxYrFPZdECHeb_hgbVKTnlMJxRTrGt7rlkDjPTg/140515_hs_331_kurlowicz_ch_13_lo_01-hd_720p_ll.mp4
76


Mon, 30 Jun 2014 14:21:43 GMT
a8622500caab405daf3baa5454180cf9
00:00:47
no



13-2 Describe the risk-management techniques that might be employed, and identify the types of risks that would be appropriate for insurance.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/hj/LCw0x6UNO7fKI7apXByHUglw9U01IZl6xRWp5PA5E/140515_hs_331_kurlowicz_ch_13_lo_02-hd_720p_ll.mp4
77


Mon, 30 Jun 2014 14:22:58 GMT
10fb1736c84448c9980fe36ca29dc582
00:03:09
no



13-3 Describe the requirements of workers' compensation programs.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/5f/j0kXsamL5__5W98OudEQR9XOsLGZ6qmEmvfzP--tw/140515_hs_331_kurlowicz_ch_13_lo_03-hd_720p_ll.mp4
78


Mon, 30 Jun 2014 14:22:58 GMT
9c0f82b43a624f8b89a22d20524245a0
00:02:08
no



13-4 Identify the factors in determining the key employees of a business, and explain how the value of a key employee can be determined.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/wB/9qIbUmocWdDB-IMBOy7Jtms3KnYOLCSB2eNr_2Gnk/140515_hs_331_kurlowicz_ch_13_lo_04-hd_720p_ll.mp4
79


Mon, 30 Jun 2014 14:23:32 GMT
2d40cfefbd9a46c081d1fc412e483805
00:01:48
no



13-5 Explain how life insurance and disability income insurance can be used to protect the business from the loss of a key employee.
http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Rc/J93LbZJEj4ejAUAvyf-nwrF5PRF5QY2rB14yCR04M/140515_hs_331_kurlowicz_ch_13_lo_05-hd_720p_ll.mp4
80


Mon, 30 Jun 2014 14:23:33 GMT
c9e933d342ba4270998b30c70a0cb086
00:01:26
no