Kathryn H. Michaelis Joins Rath, Young and Pignatelli P.C. as Of Counsel to the Tax Practice Group

March 26, 2007

FOR IMMEDIATE RELEASE

CONTACT: William F. J. Ardinger (603) 226-2600

Concord, New Hampshire, March 26, 2007 – Rath, Young and Pignatelli, P.C., a leading full-service law firm based in New Hampshire with offices in Nashua and Boston, Massachusetts, announced today that Kathryn H. Michaelis will join the firm as Of Counsel. Michaelis will be a member of the firm’s Tax Practice Group and will focus her practice on state and local tax matters.

Michaelis, now a resident of Keene, New Hampshire, previously was employed as State and Local Tax Manager for PricewaterhouseCoopers, LLP in their Chicago, Illinois office. She specialized in income/franchise tax consulting and planning for multi-state and multinational businesses, including corporations, partnerships and limited liability companies.

Michaelis has extensive tax litigation experience, having spent two years as a Special Assistant Attorney General for the Income Tax Litigation Department for the Illinois Department of Revenue where she litigated income tax cases in the Administrative Hearings Division.

“We are pleased to welcome Kathryn to our firm,” said Bill Ardinger, Director of the Tax Practice Group and Treasurer of the firm. “Kathryn brings substantial multistate tax experience to help our clients understand and comply with the growing number of state laws that require unitary combined reporting. Our clients are facing more and more states east of the Mississippi River that, like Illinois and New Hampshire, are implementing unitary combination taxation systems.”

Michaelis received her J.D. and LL.M (Taxation) degrees from DePaul University College of Law, and her B.A. from Kenyon College. She has previously served as Chairperson of the Chicago Bar Association’s State and Local Tax Committee. In 2004, she relocated her family from Chicago to Keene, where she now lives with her husband and two children.

About the Rath, Young and Pignatelli Law Firm

Founded in 1987, Rath, Young and Pignatelli was one of the first law firms in New England to recognize the importance of merging traditional law firm practice areas with legislative and public policy expertise. Through offices in New Hampshire and Boston, Rath, Young and Pignatelli serves domestic and international clients with the firm’s sophisticated legal expertise and commitment to achieving client success.