Skip to Main Content
Raymond S. Kreienkamp

Raymond S. Kreienkamp

Partner
St. Louis
office: 314.345.6478
fax: 314.480.1505
Overview

A certified public accountant, Ray focuses on clients who require effective and guided advice on private wealth and tax matters. 

He counsels clients on sophisticated income and estate planning techniques, family business and succession planning, and creative methods for the formation, acquisition, management and disposition of businesses. He also advises on estate and trust administration.

Ray’s industry experience includes:

  • Structuring a multigeneration trust to preferentially benefit descendants active in the business while providing asset protection and estate tax savings and taking advantage of a pending change in the gift and generation-skipping transfer tax law.
  • Advising family owning significant business interests nationwide on income and estate tax saving business formation and disposition issues.
  • Structuring sophisticated multistep process to defer income taxes on sale of business where current owners retain an investment in the ongoing operations.
  • Advising clients on business structuring alternatives to minimize state and local tax risk and assessments.
  • Represented a major bank in the tax-free acquisition of several banks in separate transactions.
  • Represented banks and bank-holding companies in the acquisition and disposition of such entities in taxable and tax-free transactions.
  • Advising real estate investment trusts (REITs) on tax issues related to their formation and on-going operations.

Ray has been nationally recognized for his trusts, estates and tax legal representations since 2007.


Industry

Services

Recognition

  • The Best Lawyers in America, Tax Law, Trusts and Estates, 2007-2019
  • Martindale-Hubbell AV Preeminent
  • Missouri & Kansas Super Lawyers, Closely Held Business, 2005-2009

Education

  • J.D., Saint Louis University School of Law
    • magna cum laude
  • M.B.A., Saint Louis University
    • summa cum laude
  • B.S.B.A., Saint Louis University
    • summa cum laude

Admissions

  • Missouri
  • U.S. Tax Court

Professional Associations and Memberships

  • American Bar Association
  • The Missouri Bar
  • Missouri Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
Experience
  • Owners of a large closely-held business wanted to benefit all of their children but wanted to provide a larger percentage of their business assets to descendants active in the family business. Designed a trust to accomplish this goal over multiple generations while providing significant estate and generation skipping transfer tax savings and asset protection to the beneficiaries.
  • By forming an entity that caused company to be sold to become a subsidiary of the new corporation, and making certain tax elections, a family that wished to retain a minority interest in a conglomerate purchasing their business was able to exchange the interest in their business for an interest in the conglomerate on a tax-deferred basis.
Community Leadership
  • Boy Scout Troop 624, Assistant Scoutmaster
  • St. Clement Athletic Association, Treasurer, 1997-present
  • Children’s Hospital Foundation Legacy Advisors Leadership Board, 2012-present
  • Greater St. Louis Area Council, Boy Scouts of America, New Horizons District, Endowment Chair, 2010-present
  • Greater St. Louis Area Council, Boy Scouts of America, Planned Giving Committee, Chair, 2015-present
  • Knights of Columbus
  • Carmelite Sisters of the Divine Heart of Jesus, Advisory Board, 2016-present