Common Sense Note
Parents need to know that despite its comedic brilliance and excellent cast, Arrested Development isn't age appropriate for younger kids. The show features mature issues like lying, stealing, cheating, adultery, implied sex/nudity, drinking, pill-popping, driving under the influence, prison breaks, kissing cousins, embezzling, illegitimate children, and all-around crooked behavior. And there are lots of jokes at the expense of gay men, Christians, people of color, and the disabled. Strong swear words are bleeped, though "damn," "hell," and the like are not; expect plenty of drinking and smoking as well.
Sexual
Content
Plenty of innuendo, discussion of sexual activity, and subtly explicit jokes. Kissing and groping. Characters shown partially clad in bed (sex implied but not shown). One minor character repeatedly pulls up her shirt to reveal her chest, but it's blurred out.
Violence
Some comic pratfalls/slapstick (for instance, one character sports a hook after he loses his hand in a freak accident involving a seal).
Language
Casual use of words like "damn," "hell," and "bitch," plus a fair number of bleeped words.
Social
Behavior
There's an underlying current about the importance of family, but most of those family members are just as likely to demean or manipulate one another as they are to help or support one another. Selfishness, greed, obliviousness, and shame are some of the main motivators here ... all played for laughs, of course.
Consumerism
Some intentional references to brands/products (including HBO and Showtime).
Drugs / Tobacco /
Alcohol
One character is an alcoholic who also takes prescription drugs recreationally. Other characters drink/get drunk occasionally. Some characters smoke -- particularly Lucille.