One Capital Plaza
Concord, New Hampshire 03302
- Harvard Law School, J.D., cum laude, 1985
University of New Hampshire, B.A., summa cum laude, economics, 1982
- New Hampshire
District of Columbia
- Chambers & Partners Recognizes Rath, Young and Pignatelli as Top Flight in Public Policy and Tax Law
- Rath, Young and Pignatelli, P.C. Attorneys Included in 2013 New England Super Lawyers List
- Rath, Young and Pignatelli, P.C. Attorneys Included in The Best Lawyers in America® 2014
- Bill Ardinger and Kathryn Michaelis Examine the Now REPEALED Massachusetts "Tech Tax"
- Bill Ardinger and Chris Sullivan Publish Op-Ed: Marketplace Fairness Act Would Unfairly Trump State Policy
- Bill Ardinger Explains the Recent Growth in New Hampshire's Trust and Financial Services Industry on WMUR's "New Hampshire's Business"
- Rath, Young and Pignatelli Attorneys Selected as "Best Lawyers of the Year"
- Rath, Young and Pignatelli Attorneys Selected Among the Nation's Best Lawyers
- Thomas Rath, Sherilyn Young, Michael Pignatelli and William Ardinger selected among New England Super Lawyers®
- Rath, Young and Pignatelli, P.C. Attorneys Included in The Best Lawyers in America® 2013
- Rath, Young and Pignatelli Attorneys Named as Top Attorneys By Chambers USA 2012
- Rath, Young and Pignatelli, P.C. Attorneys Included in The Best Lawyers in America® 2012
- Steven Lauwers, William Ardinger and Adam Varley Publish Article in New Hampshire Business Review
- Bill Ardinger Presents on Business Tax Improvements to Nashua Chamber Legislative Forum
- Rath, Young and Pignatelli Features Seven Attorneys on the National 2011 Best Lawyers® List
- Bill Ardinger Explains the "LLC Tax" and Legislation on WMUR's "New Hampshire's Business"
- Bill Ardinger Talks State Budget and Tax Issues on "New Hampshire's Business" with Fred Kocher
- Bill Ardinger and Kathy Michaelis Publish Article in State Tax Notes on NH's Response to the Town Fair Tire Case
- Bill Ardinger Publishes Op-Ed Explaining that the Capital Gains Tax is Bad for Workers
- Renewable Energy Provisions in Stimulus Act
- Kathryn Michaelis, Bill Ardinger and Stan Arnold Publish Their Second State Tax Notes Article Addressing Vermont's Combined Filing Regime
- Kathryn Michaelis, Bill Ardinger and Stan Arnold Publish State Tax Notes Article on Vermont's New Unitary Tax Rules
- Bill Ardinger Authors Article on Ground-Breaking Trust Company Legislation
- IRS Issues Notice on Section 45 Open-Loop Biomass
SEMINARS AND PRESENTATIONS
William F. J. Ardinger is a shareholder and the Treasurer of the firm. He also serves on the firm’s Executive Committee. Bill heads the firm’s Tax Practice Group, and assists clients on federal and state tax matters, business, financial and wealth planning, and public policy issues.
Bill focuses his practice on federal and state tax matters, including structuring business transactions in a tax-efficient manner, planning multi-jurisdictional business structures and systems, and federal and state tax controversies. Bill and the strong team of tax professionals at the firm regularly represent businesses before New Hampshire’s Department of Revenue Administration, Vermont's Department of Revenue, other state tax agencies and the Internal Revenue Service. With respect to public policy matters, Bill represents clients before the New Hampshire Legislature and Congress on state and federal legislative and regulatory initiatives involving tax, budget and economic development policies.
Bill is recognized in The Best Lawyers in America for tax law, and he is recognized as one of the leading corporate/commercial/tax lawyers in New Hampshire by Chambers USA: America's Leading Business Lawyers.
Prior to joining the Rath | Young in 1989, Bill practiced law with the Washington D.C. law firm of Patton Boggs, LLP, where he represented clients on complex business tax matters and public policy matters before the federal tax legislative process, including many aspects of the 1986 Tax Reform Act. Bill was elected to the New Hampshire House of Representatives in 1980 to represent his home town of Cornish. While in the State Legislature, Bill served on the Ways and Means Committee.
Bill lives in Concord, New Hampshire with his wife, Kassandra Spanos Ardinger, and enjoys visiting his three children in various places.
- Representing a coalition to develop and lobby successfully for enactment of legislation to modernize New Hampshire's statutes governing trust companies and trusts, which the Wall Street Journal described as "a bill that seeks to surpass most other states in innovative trust features"
Representing a Fortune 100 company to resolve successfully an IRS audit challenge to a claim of tax credits for the sale of synthetic fuel under section 29 of the Internal Revenue Code; the final report proposed "no change" in the taxpayer's position
Representing "family offices" on business, tax and wealth management matters, including the formation of a "family fiduciary company" to serve as a long-term trustee for family wealth
Representing a Fortune 100 company to challenge New Hampshire’s discriminatory and unconstitutional taxation of foreign dividends under the Foreign Commerce Clause of the United States Constitution
Representing the administrator of New Hampshire’s UNIQUE college savings program to obtain the first favorable private letter ruling from the IRS for such a "Section 529" college savings plan
Assisting the New Hampshire Legislature in creating the state Business Finance Authority to replace the Industrial Development Authority, and then representing the BFA to help it extend credit to hundreds of New Hampshire businesses that create and preserve thousands of jobs
- Member, New Hampshire Board of Bar Examiners, 2008-present
Member, New Hampshire Supreme Court Advisory Committee on Rules, 2005-present
- Member, Board of Trustees, University System of New Hampshire, 2008-present
Member, Board of Trustees, Concord Community Music School, 1999-2005, Chairperson, 2004-2005
- Bill Ardinger, Chris Sullivan and Kathryn Michaelis, present, "2013 Massachusetts Tax Law Changes - Impact on NH Tech Industry", NH High Tech Council (October 9, 2013).
Presentation, “State Taxation of Passthrough Entities: Key Issues and Current Developments,” COST North Atlantic Regional State Tax Seminar, Waltham, MA (October 2, 2012)
Presentation, "Special Problems in the Division of Globally Earned Income," Georgetown Law Advanced State & Local Tax Institute, Washington, DC (May 19, 2011)
Bill Ardinger, Kathryn Michaelis, "New Hampshire Challenges Massachusetts' Use Tax Collection," State Tax Notes, p. 425 (May 9, 2009)
Bill Ardinger, Kathryn Michaelis and Stan Arnold, "An Update on Vermont's Shift to Combined Filing", State Tax Notes, p. 502 (August 18, 2008)
Bill Ardinger, "Keep an Eye on New Hampshire - Comments on Massachusetts Question 1," Commonwealth, p. 98 (Fall 2008)
Testimony to the Massachusetts Business Tax Study Commission, "New Hampshire's Business Enterprise Tax," (September 2007)
Kathryn Michaelis, Bill Ardinger and Stan Arnold, "Vermont Goes Unitary In 2006 and Beyond," State Tax Notes, p. 59 (July 2, 2007)
Bill Ardinger and Michelle Arruda, "The Policy and Provisions of the Trust Modernization and Competitiveness Act of 2006," New Hampshire Bar Journal, p. 6 (August 2006)
Testimony to the Pennsylvania Business Tax Reform Commission, "New Hampshire's Business Enterprise Tax: Practical Experience with an 'Entity Level' Tax," (November 2004)
Stan Arnold and Bill Ardinger, "Top Ten Reasons Why New Hampshire's BET May Provide An Answer to State Tax Reform," State Tax Notes, p. 583 (November 29, 2004)
Testimony to the Tennessee Tax Study Structure Commission, "New Hampshire's Business Enterprise Tax: Practical Tax Reform in an Era of 'Just Say No'," (October 2003)