KTS Newsletter - Issue 36

• Fair Value Verses Far Market Value
  Prepared by:
  Mr. John A. Thomson, ASA, MAI
  VP and Managing Director of the LA Office
  

KTS Newsletter - Issue 35

• KLARIS, THOMSON & SCHROEDER, INC. (“KTS”) Celebrates 30 Years in Business!
  

KTS Newsletter - Issue 34

• Kress vs United States
• Expert Witness Depositions in the Time of COVID-19
• ASA USPAP Guidance for Real Property Appraisers
  

KTS Newsletter - Issue 33

• KLARIS, THOMSON & SCHROEDER, INC. (“KTS”) Celebrates 25 Successful Years in Business!
  

KTS Newsletter - Issue 32

• THE 2017 TAX CUTS AND JOBS ACT
  Prepared by:
  Marc J. Soss, Esquire

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

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 Review– By: 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 Thornton – By: Todd F. Hollingshead, ASA
• UNITED STATES TAX COURT CASE SUMMARY, T.C. Memo 2003-280, Peter S Peracchio v. Commissioner of Internal Revenue, Judge Halpern – By: 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 Effect – By: 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, 2001 – By: 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 Options – By: Lou DiSilvestro, ASA
• Ina F. Knight (petitioner), Commissioner of Internal Revenue, (respondent) 115 T.C. No. 36 – By: 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. 35 – By: 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 Two – By: Ron A. Stramberg, ASA