KTS Newsletter

Periodically, Klaris Thomson & Schroeder, Inc. will present informative newsletters on interesting valuation and appraisal issues, as well as information on our recent engagements. Be sure to check back soon for new articles, and updated engagement information.

KTS Newsletter - Issue 31

  • Valuation Discounts under Attack for Family Business
    Planning under the Proposed Section 2704 Regulations

    Prepared by:
    James G. Blase, CPA, JD, LLM

KTS Newsletter - Issue 30

  • Potential Changes in Valuation relative to Estate Tax
    Prepared by: Mr. John A. Thomson, ASA, MAI
    VP and Managing Director of the LA Office

KTS Newsletter - Issue 29

  • The Succession Planning Process
    Prepared by: Sameer S. Somal, CFA, CFP Chief Financial Officer, Blue Ocean Global Wealth & Marguerita Cheng, CFP, Chief Executive Officer, Blue Ocean Global Wealth
  • In Memory - Raynor J. Klaris
  • Holiday Greetings
........................................................................................................

KTS Newsletter - Issue 28

  • United States Tax Court Case Summary, T.C. Memo 2014-26, Estate of Helen P. Richmond, Petitioner Versus Commissioner of Internal Revenue, Respondent
    Judge Gustafson,
    -- Written By: Mr. John A. Thomson, ASA, MAI
  • Spotlight on the Los Angeles Office of Klaris, Thomson & Schroeder, Inc.
  • In Memory - Tony Abel
  • Recent and Upcoming Seminars and Speaking Engagements
........................................................................................................

KTS Newsletter - Issue 27

  • United States Tax Court Case Summary, T.C. Memo 2013-263, Docket NO. 26176-10, Estate of Dianne Tanenblatt, Deceased, Roy L. Greenbaum, Personal Representative, Petitioner, Versus Commissioner of Internal Revenue, Respondent Judge Halpern, Filed: November 18, 2013 - Written by: Christine Lee, ASA
  • Klaris, Thomson & Schroeder, Inc. Teams up for a Great Cause
  • Klaris, Thomson & Schroeder, Inc. Teams Up for Another Great Cause - SWAB FOR JACK
  • ASA LA Installation Dinner
........................................................................................................

KTS Newsletter - Issue 26

  • 1 Valuation of Government Contractor Companies-Written by: Ronald A. Stramberg, ASA, Managing Director of the Washington D.C. Office
  • 2 Should an S-Corporation be Converted to a C-Corporation for Gift and Estate Planning? By Douglas Braunstein, JD, ASA, Klaris, Thomson & Schroeder, Inc. Washington D.C. Office
........................................................................................................

KTS Newsletter - Issue 25

  • 1 Ray J. Klaris, President - Retires
  • 2 United States Tax Court CaseSummary - T.C. Memo 2011-148 - Estate of Louise Paxton Gallagher, Petitioner versus Commissioner ofInternal Revenue Service, Respondent - Judge Halpern By: Mr. John A. Thomson, ASA, MAI Managing Director/VP
........................................................................................................

KTS Newsletter - Issue 24

  • 1 United States Tax Court Case Summary T.C. Memo 2011-141, Estate of Natale B. Giustina, Petitioner Versus Commissioner of Internal Revenue, Respondent, Judge Morrison
    By: Mr. John A. Thomson, ASA, MAI
  • 2 Upcoming Event: LA Chapters
    U.S. Tax Court Cases Symposium
    May 17, 2012
........................................................................................................

KTS Newsletter - Issue 23

  • Social Security Do-Over
    Prepared by: Marc J. Soss, Esquire
  • A Second Look at the Jensen Case
    Written by: Ron A. Stramberg, ASA
    Managing Director of the Washington D.C. Office
........................................................................................................

KTS Newsletter - Issue 22

  • The Importance of a Second or Concurring Appraisal
    - By: Douglas Braunstein, JD
    (Klaris, Thomson & Schroeder, Inc.Washington D.C. office)
  • LLC v. "S" CORPORATION
    - By: Roger L. Neu, JD, Principal, The M&A Law Firm
........................................................................................................

KTS Newsletter - Issue 21

  • Seller Emotions
    - By: Roger L.Neu,JD,Principal,The M&A Law Firm
  • BUILT-IN CAPITAL GAINS - Davis to Jelke Case
    - By: John A.Thomson,ASA,MAI,VP/Managing Director,
      Los Angeles office

 

........................................................................................................

KTS Newsletter - Issue 20

  • Your Buy/Sell Might Be Great if You Die, But What Happens
    if You Don't?

    - By: Jerome A. Timmermann, The Timmermann Group
  • Valuing Fractional Interests in Real Estate
    - By: Maureen Dearden, ASA

 

........................................................................................................

KTS Newsletter - Issue 19

  • Good Will in Marital Dissolution
    - By: Nancy Matheny, CPA/ABV,ASA
  • ‘Tis the Season for Estate Planning
    - By:Douglas Braunstein,JD
........................................................................................................

KTS Newsletter - Issue 18

  • Business Valuation Standards: Are They Important?
    - By: Gary L.Schroeder, ASA, Managing Director - St. Louis Office
  • Effective Written Communication and the“ Gobbledygook” story
    - By: Anita Thomson - LA Office
  • ........................................................................................................

    KTS Newsletter - Issue 17

    • Klaris, Thomson & Schroeder, Inc. (“KTS”) Meets Increased Demand for Business Valuations Required by U.S. Small Business Administration (“SBA”) - By: Luke A. Waller, ASA and Brad J. Bollinger, ASA
    • KTS Spotlight on our St. Louis Office
    • KTS Congratulates Mrs. Christine Thomson Lee (Los Angeles office) and Mr. Phil Reynolds (Washington D.C. office)
    ........................................................................................................

    KTS Newsletter - Issue 16

    • “But Doc, I Feel Fine”  What You Don't Know About Selling Your Business Can be Damaging - Prepared by: Roger L. Neu, JD, CPA, The M&A Law Firm

    • Becker Case - By:  John A. Thomson, ASA, MAI
    ........................................................................................................

    KTS Newsletter - Issue 15

    • Klaris, Thomson & Schroeder, Inc. ("KTS") Celebrates 15 Successful Years in Business - By: Anita Thomson, MAOM
    • Estate of Lillie Rosen - By:  John A. Thomson, ASA, MAI
    • The Business Appraiser's Role in IRC Section 108(b) Forgiveness of Debt Valuation Assignments - By: Lou DiSilvestro, ASA
    • News:  KTS Donates in October 2008 A portion of our Billing to Finding a Cure to Fight Against Breast Cancer
    ........................................................................................................

    KTS Newsletter - Issue 14

    • Buy-Sell Agreements By: Brad Bollinger, ASA
    • Partitioning By: John A. Thomson, ASA, MAI
    ........................................................................................................

    KTS Newsletter - Issue 13

    • Andersen Case ReviewBy: John A. Thomson, ASA, MAI
    • What is Your Practice Worth?By: Luke Waller, ASA
    ........................................................................................................

    KTS Newsletter - Issue 12

    • WorldCom Group By: Todd F. Hollingshead, ASA
    • The Final Valuation, KTS Analysis of Cemetery Crypts and Niches By J. Stanley Urquhart, MBA
    • Klaris, Thomson  & Schroeder, Inc. Receives Recognition for Flexibility and is Awarded the Alfred P. Sloan Award for Business Excellence in Workplace Flexibility – By: Anita Thomson, MAOM
    ........................................................................................................

    KTS Newsletter - Issue 11

    • Family Businesses and the Need for Strategic Planning By: Luke Waller, ASA
    • Use Proper Due Diligence when selecting a Business Valuation Expert By: Luke Waller, ASA
    ........................................................................................................

    KTS Newsletter - Issue 10

    • UNITED STATES TAX COURT CASE SUMMARY 120, T.C. No 13: Charles T. McCord Jr. and Mary S. McCord v. Commissioner of Internal Revenue, Judge Halpern By: John A. Thomson, ASA, MAI
    • UNITED STATES TAX COURT CASE SUMMARY T.C. 2003-258, Clarissa W. Lappo v. Commissioner of Internal Revenue, Judge ThorntonBy: Todd F. Hollingshead, ASA
    • UNITED STATES TAX COURT CASE SUMMARY, T.C. Memo 2003-280, Peter S Peracchio v. Commissioner of Internal Revenue, Judge HalpernBy: John A. Thomson, ASA, MAI
    ........................................................................................................

    KTS Newsletter - Issue 9

    • UNITED STATES TAX COURT CASE SUMMARY, T.C Memo 2002-121:  Estate of Morton B Harper v. Commissioner of Internal Revenue, Judge Nims By: John A. Thomson, ASA, MAI
    • 10 Year Anniversary

    ........................................................................................................

    KTS Newsletter - Issue 8

    • UNITED STATES TAX COURT CASE SUMMARY, T.C. Memo 2003-66:  Estate of Natalie M Leichter v. Commissioner of Internal Revenue, File March 6, 2003, Judge Gerber By: John A. Thomson, ASA, MAI
    • Auditor Independence: Part 2 of 2 By: Alan Gochman, ASA, CPA
    ........................................................................................................

    KTS Newsletter - Issue 7

    • S Corporations: To Tax Effect or Not to Tax EffectBy: Gary Schroeder, ASA
    • Tax Court: Estate of Helen Bolton Jameson, T.C. Memo Judge Gale 5th Circuit Court Order By: John A. Thomson, ASA, MAI
    • Auditor Independence By: Alan Gochman, ASA, CPA
    ........................................................................................................

    KTS Newsletter - Issue 6

    • FASB Statement 141 & 142 By: Phil Reynolds, CPA
    • Estate of Helen Bolton Jameson, T.C. Memo 1999-43: Vacated and Recommended for Further Proceedings by the 5th Circuit of Appeals, October 17, 2001 By: John A. Thomson, ASA, MAI
    • Estate of Elma Middletown Dailey, T.C. Memo 2001-263: 40 Percent Interest-Marketable Securities October 3, 2001By: John A. Thomson, ASA, MAI
    ........................................................................................................

    KTS Newsletter - Issue 5

    • Estate of Albert Strangi v. Commissioner of Internal Revenue -
      By: John A. Thomson, ASA, MAI
    • Substantial Voting Control Premium Reversed by the Ninth Circuit Court of Appeals:  Estate of Simplot v Commissioner (9th Circuit, May 14, 2001) By: Ray Klaris, ASA, SRA
    • Family Limited Partnerships Remain Effective for Estate Planning By:Ray Klaris, ASA, SRA
    ........................................................................................................

    KTS Newsletter - Issue 4

    • Valuation of Nonmarketable Stock OptionsBy: Lou DiSilvestro, ASA
    • Ina F. Knight (petitioner), Commissioner of Internal Revenue, (respondent) 115 T.C. No. 36By: John A. Thomson, ASA, MAI
    • Strangi Case Decided:  KTS testified as valuation expert for IRS. Estate of Albert Strangi (petitioner) Commissioner of Internal Revenue (respondent)  115 T.C. No. 35By: John A. Thomson, ASA, MAI
    ........................................................................................................

    KTS Newsletter - Issue 3

    • The Davis Case: Part Three (B) of Three By; John A. Thomson, ASA, MAI
    • Summary of Adequate Disclosure Regulations By: Gary Schroeder, ASA
    ........................................................................................................

    KTS Newsletter - Issue 2

    • The Davis Case: Part Three (A) of Three By: John A. Thomson, ASA, MAI
    • Valuation of Government Contractor Companies, Part Two of Two By: Ron A. Stramberg, ASA
    • IRS Publishes Final Regulations for "Adequate Disclosure" of Gifts

    ........................................................................................................

    KTS Newsletter - Issue 1

    • The Davis Case: Part Two of Three By: John A. Thomson, ASA, MAI
    • Valuation of Government Contractor Companies, Part One of TwoBy: Ron A. Stramberg, ASA

    We're Here to Help

    Klaris, Thomson & Schroeder, Inc. has a nationwide network of credentialed business valuation consultants. We provide expert business appraisal and consulting services in taxation, litigation, transaction, and regulatory compliance matters.