Education:

• Harvard Law School, J.D., cum laude, 1985
• University of New Hampshire, B.A., summa cum laude, Economics, 1982

Bar Admissions:

• New Hampshire
• District of Columbia Court of Appeals
• U.S. Tax Court

• 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 European-based multinational business with respect to the U.S. federal and state tax consequences of its U.S. enterprises and activities.
• Representing the City of Nashua with respect to its acquisition of the formerly publicly-traded, private water utility that serves its residents and those of surrounding communities.
• Representing a Fortune 100 company to successfully resolve 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.
• Assisting a New Hampshire Governor with respect to the enactment of New Hampshire’s Business Enterprise Tax, an additive-method consumption-based tax.

Community Involvement:

• Chair, Governor’s Commission on Cryptocurrencies and Digital Assets
• Member, Governor’s Office for Emergency Relief and Recovery’s Stakeholder Advisory Board, 2020-2021
• Member, Friends of Bridges House Board of Directors, 2017-present
• Member, Commission to Study Public School Funding, 2020-2021
• Member, Board of Trustees, University System of New Hampshire, 2008-2014
• Member, Board of Trustees, Concord Community Music School, 1999-2005, Chairperson, 2004-2005

Professional Activities

• Member, New Hampshire Board of Bar Examiners, 2008-2015
• Member, New Hampshire Supreme Court Advisory Committee on Rules, 2005-2014

• Bill Ardinger presented “State Tax Policy Update-Including State Tax Implications of Federal Tax Reform” at the 2017 COST North Atlantic Regional State Tax Seminar in Waltham, MA (June 22, 2017).
• Bill Ardinger presents “Special Report–Tax Havens–The Coming Storm at Council on State Taxation’s North Atlantic Regional State Tax Seminar” in Hartford, Connecticut (December 10, 2015).
• Bill Ardinger and Chris Sullivan present, “The Impact of Federal Legislative Developments on State and Local Taxes Affecting NH Business” at 31st Annual Tax Forum in Concord, NH (October 31, 2013).
• 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).

(2021-2023)