Kathryn H. Bibbo

Shareholder

603-410-4303

Kathryn is a shareholder of the firm and a member of the firm’s Tax Practice Group, where she concentrates her practice in assisting clients with state and local tax matters. Kathryn also serves on the firm’s Management Committee. Kathryn’s practice focuses on matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes.

Kathryn has two decades of experience in state and local tax. Prior to joining the firm in 2007, she was with the state and local tax practice of PwC in its Chicago office where she specialized in income/franchise tax consulting and audit defense for multi-state and multinational businesses. Prior to PwC, Kathryn served as Special Assistant Attorney General for the Income Tax Litigation Unit of the Illinois Department of Revenue in Chicago. Since being at RYP, Kathryn has represented clients in various industries on state and local tax matters in the New England states, including but not limited to:

- Planning business structures and transactions in a tax-efficient manner;

- Audit defense of tax controversies at the pre-assessment and post-assessment phases, including successful negotiation and settlement;

- Litigation of tax controversies in tax administrative proceedings and in appeals to state court;

- Representation of clients in state voluntary disclosures, including the Multistate Tax Commission’s National Nexus Program;

- Resolution of tax controversy matters through coordination with the firm’s government relations team in the legislature; and

- Issuance of tax legal opinions on behalf of the firm.

Kathryn is included in Best Lawyers in America© in the area of tax law and tax litigation and was named “Lawyer of the Year” in Tax Law in Concord, New Hampshire in 2020 and 2023. Kathryn serves on the Board of Directors for the New England State and Local Tax Forum, a non-profit dedicated to education in the state and local tax field. Kathryn has served the primary contributor for the New Hampshire and Vermont state tax developments for the Council on State Taxation (COST) in Washington, D.C., for over 15 years and has been the Vermont chapter author for the ABA Sales and Use Tax Desk book since 2020. From 2012 through 2017, Kathryn served as a member of the Vermont Tax Advisory Board appointed by the Commissioner of Taxes to represent business interests, and is currently serving on the Vermont Tax Administration Advisory Board to the Commissioner. Kathryn is a regular speaker and author on state tax topics in New England, and is experienced in all areas of state and local tax, including but not limited to: combined unitary reporting, nexus, apportionment, taxation of foreign dividends and foreign source income, state transfer pricing, pass-through entity taxation, federal conformity issues, sales and use taxes, transfer taxes, and domicile issues. Kathryn works out of the Concord, New Hampshire office and she resides with her husband, Greg Bibbo, in Vermont.

Education and Bar Admissions

Representative Matters

Community Involvement

Noteworthy

Awards and Recognitions

Education and Bar Admissions

Representative Matters

Community Involvement

Noteworthy

Awards and Recognitions

603-410-4303

Kathryn H. Bibbo

Shareholder

- Planning business structures and transactions in a tax-efficient manner;

- Audit defense of tax controversies at the pre-assessment and post-assessment phases, including successful negotiation and settlement;

- Litigation of tax controversies in tax administrative proceedings and in appeals to state court;

- Representation of clients in state voluntary disclosures, including the Multistate Tax Commission’s National Nexus Program;

- Resolution of tax controversy matters through coordination with the firm’s government relations team in the legislature; and

- Issuance of tax legal opinions on behalf of the firm.

Education and Bar Admissions

Education:

DePaul University College of Law, LL.M., in Taxation, 2000
DePaul University College of Law, J.D., 1996
Kenyon College, B.A., magna cum laude, 1993

Bar Admissions:

Massachusetts
New Hampshire
Vermont

Representative Matters

Community Involvement

Volunteer Wish Granter, Make-A-Wish Foundation of New Hampshire (2018-2021)
Board of Directors, Kimball Jenkins School of Art (2021-2024)
Member, Paint the Town 2012 Committee, Kimball Jenkins School of Art (2012-2013)
Firm Campaign Coordinator, United Way (2011-2019)
Assistant Coach, Bow Athletic Club Girls Softball (2011-2012)
Board Member, Friends of the Baker Free Library (2010-2012)

Noteworthy

Kathryn Bibbo serves on “Top Issues in New England SALT” panel for New Hampshire and Vermont developments at the New England State and Local Tax Forum, Newton, MA (November 16, 2023).
Kathryn Bibbo moderates “Top Issues in New England SALT” at the New England State and Local Tax Forum, Newton, MA (November 16, 2022).
Kathryn Bibbo co-presents “Top Issues in New England SALT” at the 8th Annual New England State and Local Tax Forum, Newton, MA (November 20, 2019).
Kathryn Bibbo co-authored “The State of the States: State Tax Issues Impacting Businesses in NH”; published in the February 21, 2018 edition of the New Hampshire Bar News.
Kathryn Bibbo co-presented “New Hampshire Entity Taxation Quirks and Conversations” at the NHBA 35th Annual Tax Forum in Concord, NH (November 30, 2017).
Kathryn Bibbo co-presented “Comparing the Combined Reporting Rules in New England-Key Features” at the 2017 COST North Atlantic Regional State Tax Seminar in Waltham, MA (June 22, 2017).
Kathryn Bibbo co-presents “North of the Border: The NH Tax System and Top Mistakes to Avoid” at the Boston Bar Association’s State and Local Tax Committee (March 7, 2017).
Kathryn Bibbo co-presents “New England State Tax Update” at the Fiscal and Tax Policy Breakfast for New Hampshire Business Leaders and Advisors, Concord, NH (September 28, 2016).
Kathryn Bibbo co-presents at Service Credit Union’s: Business Connection Lunch & Learn, “Understanding How Tax Laws Affect Your Business”, Concord, NH (September 22, 2016).
Kathryn Bibbo co-presents “Current Issues Regarding the Disproportionate Share Program (“DHS”) and payment of the Medicaid Enhancement Tax (“MET”), Healthcare Law Update Panel, NH Bar Association, Concord, NH (April 8, 2016).
Kathryn Bibbo co-presents “Who Should Get a Piece of the Pizza? Apportionment Trends, Tactics and Tragedies” at COST’s North Atlantic Regional State Tax Seminar in Hartford, Connecticut (December 10, 2015).
Kathryn Bibbo co-presents “The Myth of 100% Apportionment” at the Paul J. Hartman State& Local Tax Forum in Nashville, TN (October 27-29, 2015).
Kathryn Bibbo moderates NH Department of Revenue Agency panel discussion at NHBA-NHSCPA’s 32nd Annual Tax Forum, Concord, NH, (November 2014).
Kathryn Bibbo co-presents “Understanding How Tax Laws Affect Your Business,” sponsored by Service Credit Union, Crowne Plaza, Nashua, NH (Nov. 7, 2014).
Kathryn Bibbo co-presents “Massachusetts 2014 Tax Change to “Market-Based Sourcing,” New Hampshire Business & Industry Association, Economic Development and Fiscal Policy Committee (May 9, 2014).
Kathryn Bibbo co-presents in “Legally Speaking” Series on “The Top State Tax Issues Every Small Business Owner Should Know,” Center for Women’s Business Advancement, Southern New Hampshire University, Manchester, NH (May 8, 2014).
Kathryn Bibbo co-presents, “State Tax Issues Facing Small & Mid-Size Businesses,” AICPA Tax Section (May 7, 2014).
Kathryn Bibbo co-presents, “The Top 10 State Tax Issues Your CPA Should Know,” Women & Money Forum, Center for Women’s Business Advancement, Southern New Hampshire University, Manchester, NH (January 2014).
Bill Ardinger, Chris Sullivan and Kathryn Bibbo, present, “2013 Massachusetts Tax Law Changes–Impact on NH Tech Industry”, NH High Tech Council (October 9, 2013).
Kathryn Bibbo discusses the impact of the new Massachusetts tax law changes on New Hampshire businesses with Chris Way of the New Hampshire Division of Economic Development on WPTL (September 2013).
Kathryn Bibbo co-presents “State Tax Issues Facing Small and Mid-Size Businesses: What Every Growing Business Should Consider,” Manchester, NH (June 2013).
Kathryn Bibbo co-presents “State Taxation of Pass through Entities: Key Issues and Current Developments,” COST North Atlantic Regional State Tax Seminar, Waltham, MA (October 2, 2012)
Kathryn Bibbo co-presents “The New Hampshire Apportionment Factor: Does it Measure Up?” at the 28th Annual Tax Forum, Concord, NH (November 2010).
Kathryn Bibbo co-presents “Recent Changes to the Interest and Dividends Tax and How They Effect Business Owners” at the 2010 NH Business Tax & Filing Workshop, Women’s Business Center (February 2010).
Kathryn Bibbo co-authors article, “Recent Changes to the Interest and Dividends Tax: What Every Practitioner Should Know” in NH Bar News (February 2010).
Kathryn Bibbo serves as a Vermont expert for Northern NE State Round Table Panel, First Annual Regional State and Local Tax Forum, (October 2009).
Kathryn Bibbo and Chris Sullivan co-present, “Basics of Audits Workshop” and “State Income Tax Update”, Tax Professionals Roundtable, Equipment Leasing and Financing Association (Baltimore, MD) (June 2009).
Kathryn Bibbo and Bill Ardinger, “New Hampshire Challenges Massachusetts’s Use Tax Collection”, State Tax Notes (May 4, 2009), pp. 425-427.
Kathryn Bibbo, Chris Sullivan and Stan Arnold, “New England Combined Filing Guide”, State Tax Notes (October 13, 2008), pp. 103-112.
Kathryn Bibbo, Bill Ardinger and Stan Arnold, “An Update on Vermont’s Shift to Combined Filing”, State Tax Notes (August 18, 2008), pp. 502-505
Kathryn Bibbo, Bill Ardinger and Stan Arnold, “Vermont Goes Unitary In 2006 and Beyond”, State Tax Notes (July 2, 2007), pp. 59-61.
Kathryn Bibbo, “Taxation of Holding Companies in Illinois,” Corporate Business Taxation Monthly, Vol. 2, No. 8 (May 2001), pp. 2-13.
Kathryn Bibbo and Garland Allen, “The Illinois Training Expense Credit: What Next?,” State Tax Notes (November 20, 2000), pp. 1383-1386.

Awards and Recognitions

Member, Vermont Tax Administration Advisory Board (2022-on)
Author, Vermont Chapter, ABA Sales and Use Tax Desk book (since 2020)
Recognized by Best Lawyers® as the 2020 & 2023 “Lawyer of the Year” for Tax Law in Concord
Practitioner Partner, Council on State Taxation (COST) – New Hampshire and Vermont Contributor
Included in Best Lawyers® for Tax Law and Tax Litigation since 2017
Vice-President, New England State and Local Tax Forum (Board Member since 2014)
Member, Advisory Board, New England State and Local Tax Forum (2012-2013)
Member, Vermont Tax Advisory Board (2012-2017)
Member, SALT Advisory Committee, Northeast State and Local Tax Forum, NH CPA Society (2010-2011)
Chair, Tax Section, New Hampshire Bar Association (2010-2011)
Vice Chair, Tax Section, New Hampshire Bar Association (2009-2010)
Member, Boston Bar Association, New Hampshire Bar Association, Vermont Bar Association
Chairperson (2001-2002); Vice-Chairperson (2000-2001); Department Liaison (1998-1999), State and Local Tax Committee, Chicago Bar Association