Kathryn Hambrick has over 25 years of experience advising clients regarding compliance with the Internal Revenue Code and US Department of the Treasury regulations related to the sovereign immunity status of foreign governments, withholding tax obligations, foreign ownership of US real estate and the taxation of partnerships and limited liability companies. She has advised fund sponsors, state pensions funds, private companies, and foreign institutional investors, including several of the largest institutional investors in the world, regarding the legal and tax aspects of structuring and participating in investment funds that make real estate and private equity investments in the United States, Europe, the Middle East, and Asia.
Kathryn also advises foreign investors investing in the United States regarding filing requirements imposed by the Department of Commerce Bureau of Economic Analysis. She helps foreign governments maintain tax-exempt status in the United States and regularly participates in the negotiation, drafting, and review of partnership and limited liability company agreements. She was licensed as a certified public accountant and practiced in this capacity prior to and while attending law school.
Kathryn has co-authored a number of articles and outlines for the National Institute of Tax Professionals Annual Partnership, the Practicing Law Institute, and Tax Management Corporate Tax & Business Planning Review. She also has spoken before the American Institute of Certified Public Accountants and co-taught a class in Partnership Taxation in the Master’s in Business Administration Program of George Mason University.
Before joining Morgan Lewis, Kathryn was a partner at another global law firm where she was responsible for the structure and implementation of complex foreign and domestic transactions involving partnerships and limited liability companies. She previously served as senior tax manager in the national tax department of a Big 4 accounting firm, where she specialized in the taxation of partnerships and limited liability companies.
Kathryn is a member of the firm's Investments Working Group for the Education Industry Team and the Investments Funds Working Group for the Investment Management Practice Group. In addition, she is a member of the Economic Development & Investment Working Group, which is within the Diversity and Inclusion Committee.
Georgetown University Law Center, 1999, LL.M., Taxation, with distinction
College of William & Mary, Marshall-Wythe School of Law, 1994, J.D.
Drexel University, 1988, B.S., Accounting, magna cum laude
District of Columbia
Awards and Affiliations
Recommended, Tax: US taxes: contentious, The Legal 500 US (2020)