Kraemer, Clark

Clark J. Kraemer


Partner Tax Department

Support Team
  • Lori King (605) 716-8682

Clark’s analytical personality and many years of experience have led to specialties in tax return preparation and tax planning for individuals and business entities. He enjoys working with a wide variety of clients and appreciates the relationships he has developed over the years.


An Aberdeen, South Dakota native, Clark joined Ketel Thorstenson in 2005 after being the director of tax service for RSM McGladrey in Rapid City. Clark has been in public accounting since 1988 and a CPA since 1992. He specializes in business, personal and estate tax planning strategies, using his experience to consult with clients to help them achieve their goals. His areas of expertise include construction, manufacturing, and retail.


  • BS in Accounting – Northern State University

Professional Affiliations

  • American Institute of Certified Public Accountants
  • South Dakota CPA Society


  • Youth sports coach
  • Calvary Lutheran Church finance
  • YMCA Leadership & Volunteer
    • Former chair – Board of Directors


Clark enjoys coaching youth sports and has volunteered at the YMCA and his church for many years. His hobbies include spending time with his granddaughters, riding his Harley Davidson motorcycle, attending concerts, and driving his Ford Mustang GT.

Clark's Latest Posts

KT Insights
May 04, 2020

Net Operating Losses Take Advantage of New Rules to Supplement Cash Flow

Nobody likes to hear the term “net operating losses” (NOL).  It may indicate a business has not performed accor...
KT Insights
May 05, 2016

New South Dakota sales tax rule for out-of-state retailers

During the 2016 South Dakota legislative session, Senate Bill 106 was passed and was signed into law by the Governor....