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Devine Millimet

Archived Seminars & Events

Legal Issues in Real Estate Foreclosure


Monday, May 14, 2012 09:00 AM

Program Description
Safeguard Your Clients' Interests During a Foreclosure Action

Are you prepared to provide adequate protection, streamline the process and reduce loss for your clients during a foreclosure situation? Don't take chances! Gain practical procedural pointers on how to assertively protect your clients' financial interests through an in-depth understanding of the foreclosure process. Enroll today!

  • Stay up to date on current state and federal initiatives to keep homeowners in their homes and out of foreclosure.
  • Ensure free and clear title to expedite the foreclosure sale and the distribution of proceeds.
  • Speed up the process and avoid missing steps using our checklists during foreclosure procedures.
  • Be able to obtain marketable title when discrepancies in legal descriptions of the land arise.
  • Avoid foreclosure proceedings: use workout options to save clients time, trouble and money.
  • Assert your clients' rights regarding homeowner association liens and fees when a common interest property is in foreclosure.
  • Understand how the new bankruptcy rules - and other relevant law updates - impact the foreclosures you're working on.
  • Determine if manufactured homes are personal or real property for foreclosure purposes.
  • Avoid lawsuits arising from inadvertent violations of the FDCPA and RESPA.

Who Should Attend
This basic-to-intermediate level seminar is designed to provide practical and legal solutions to the problems associated with foreclosure for:

  • Creditor and Debtor Attorneys
    Paralegals
    Lenders
    Title Professionals

Course Content

  • Current Case Law and Legislative Update
    Foreclosure Avoidance Options
    Non-Judicial Foreclosure Procedure
    Enjoining Foreclosures in Superior Court
    Eviction
    Ethical Considerations in Foreclosure
    Hot Topics and Common Problem Areas Addressed
    How Do New Bankruptcy Rules Affect Foreclosure?
When:  Monday, May 14, 2012
 
Location: Executive Court Banquet Center
1199 South Mammoth Road
Manchester, NH
 
For more information or to register: www.nbi-sems.com
 
Speaker: Matthew R. Johnson
 
Continuing Education Credits: 
Continuing Legal Education – CLE: 6.00


    Find it Free and Fast on the Net: Strategies for Legal Research on the Web


    Thursday, May 10, 2012 09:00 AM

    Program Description 
    Harness the Many Uses of the Internet

    The way we use the internet today is leagues away from how it was being used even five years ago. In order to keep the pace, you need streamlined research skills that will make the internet an asset rather than a liability for your firm. How do your skills stack up? Do you know the best, most efficient ways to get what you need? At this informative seminar, we can show you how to harness the internet as an excellent resource. Register today!

    • Use our quick browser tricks to scan web pages and find relevant information fast.
    • Uncover legal research shortcuts by identifying free legal portals and meta sites.
    • Locate pages that "aren't" there anymore using the invisible web.
    • Avoid an unnecessary trip to the library - get statutes, bills, regulations and legislative history online.
    • Find anything from vital statistics to professional licenses - we'll show you where to look.
    • Cut your document preparation time dramatically by referring to sample briefs, motions and settlements you can obtain from the internet.
    • Know how to use the web to find phone numbers and addresses of missing people. 

    Who Should Attend 
    This basic-to-intermediate level seminar is designed to provide practical skills necessary for finding key information on the internet for:

    • Attorneys
      Paralegals
      Legal Assistants
      Legal Support Staff
      Law Librarians
      Other Professionals Conducting Legal Research
    Course Content 
    • How to Search Like a Pro
      Finding Free Legal Research Sites and Free Case Law
      Discover the Invisible Web
      Government Internet Resources: Federal State and Local
      Investigative Research: Public Records and “Publicly Available” Information
      Finding “Practice” Tools
      Locating Persons and Finding Background Information
    When:  Thursday, May 10, 2012

    Location:
    Executive Court Banquet Center
    1199 South Mammoth Road
    Manchester, NH
     
    For more information or to register: www.nbi-sems.com

    Speaker: Steven E. Grill
     
    Continuing Education Credits:
    Continuing Legal Education

    CLE 6.00 -  NH
    CLE 6.00 -  PA
    National Association of Legal Assistants, Inc. – NALA: 6.00
    National Federation of Paralegal Associations, Inc. – NFPA: 6.00


    2011 Developments in New Hampshire Taxation (Manchester, NH)


    Friday, January 13, 2012 08:00 AM

    Devine Millimet's State Tax Practice invites you and your colleagues to attend a free, three-hour seminar focused on 2011 Developments in New Hampshire Taxation.

    At this seminar we will:

    • Discuss the 2011 changes to the Business Profits Tax Compensation Deduction, the related burden of proof, and recordkeeping requirements
    • Discuss the 2011 change to Qualified Investment Company status for purposes of BPT and I&D
    • Review of the substantially revised BPT forms
    • Discuss the 2011 changes impacting other NH tax statutes
    • Review the 2011 Technical Information Releases issued by the DRA
    • Highlight NH Court Decisions relating to the BPT, I&D, and RETT released during 2011

    Location: Manchester Country Club, 180 South River Road, Bedford, NH 03110 (directions)

    Presenters: Jon B. Sparkman, Esq., Maurice P. Gilbert, Jason E. Cole, Esq. and Justin T. Vartanian, Esq.

    This free program will qualify for 3.0 hours of CPE based on 50 minute hour.


    4th Annual CPAs Young Professionals Reception


    Thursday, January 12, 2012 05:30 PM

    Make this your first business networking event of the year. This informal social is a wonderful opportunity to meet fellow CPAs and make new friends before audit and tax deadlines begin to creep up on all of us.


    2011 Developments in New Hampshire Taxation (Andover, MA)


    Friday, January 06, 2012 08:00 AM

    Devine Millimet's State Tax Practice invites you and your colleagues to attend a free, three-hour seminar focused on 2011 Developments in New Hampshire Taxation.

    At this seminar we will:

    • Discuss the 2011 changes to the Business Profits Tax Compensation Deduction, the related burden of proof, and recordkeeping requirements
    • Discuss the 2011 change to Qualified Investment Company status for purposes of BPT and I&D
    • Review of the substantially revised BPT forms
    • Discuss the 2011 changes impacting other NH tax statutes
    • Review the 2011 Technical Information Releases issued by the DRA
    • Highlight NH Court Decisions relating to the BPT, I&D, and RETT released during 2011

    Location: The Chateau Restaurant, 131 River Road, Andover, MA (directions)

    Presenters: Jon B. Sparkman, Esq., Maurice P. GilbertJason E. Cole, Esq., and Justin T. Vartanian, Esq.

    This free program will qualify for 3.0 hours of CPE based on 50 minute hour.


    New Hampshire Compensation Deduction Applicable Standards for Pre-2010, 2010 & Post 2010 Taxable Periods


    Monday, December 12, 2011 08:30 AM

    The New Hampshire General Court has changed New Hampshire's reasonable compensation deduction for owners of corporations, limited liability companies, partnerships and proprietorships again for taxable years beginning in 2011. We will examine the provisions of the 2011 law, the appeal process and the new burden of proof in great detail. Other issues will include a comparison of the new and old compensation provisions under the Business Profits Tax for 2009, 2010 and subsequent years; the use of Internal Revenue Code Section 162, Treasury Regulations and Federal Court precedent to determine reasonable compensation and planning opportunities that are available.

    When: Monday, December 12, 2011. 8:30 a.m. registration, 9:00 a.m. to 1:00 p.m. program

    Location: The Hyatt Summerfield Suites, Waltham, MA

    Sponsor: Boston Tax Institute, Ltd.

    Registration: Additional information and registration is available on the Boston Tax Institute, Ltd. website.

    Speakers: Jon B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST

    This program will qualify for 4.0 hours of CPE based on 50 minute hour.


    Should Water Use be Less Regulated? Or More?


    Wednesday, December 07, 2011 08:30 AM

    Dana Bisbee will be speaking at the New England Water Law and Policy Conference In Marlborough MA on December 7, 2011.  He will be participating  in a panel debate entitled - Should Water Use be Less Regulated? Or More?

    Topics include:

    • What is happening today in New England States’ legislature on water laws?
    • Have States and EPA overreached?
    • How should States respond to calls for reform of water statutes?
    • Should there be greater local control over groundwater withdrawals?
    • What about State AG’s asserting public trust rights?

    New England Water Law and Policy Conference 

    When: December 7, 2011, 8:30-5:00

    Location: Holiday Inn Hotel & Suites, 265 Lakeside Avenue, Marlborough, MA

    Convened by: American Ground Water Trust (www.agwt.org)

    This one day Eastern Water Law and Policy conference will provide a great networking and information exchange opportunity. The program has been developed for local government officials, elected representatives, environmental attorneys, town & county planners, business owners, landowners, and environmental consultants in the New England region. It will provide state and federal regulatory updates and clarifications, information about current water issues and litigation, and cost effective groundwater protection strategies. The conference focus will be on legal and regulatory water resources issues (especially related to ground water) that are impacting (or have the potential to impact) citizens, communities, businesses and municipalities in the New England states.

    Program: http://www.agwt.org/events/2011/2011MA_Legal_Program.pdf

    Registration: http://www.agwt.org/events/2011/2011MALegal_Reg.htm


    New Hampshire Taxation of Businesses & Their Owners


    Monday, December 05, 2011 08:30 AM

    This seminar is designed to provide tax practitioners with an understanding of the New Hampshire tax provisions that apply to corporations, partnerships, limited liability companies and proprietorships conducting business in New Hampshire and the corresponding New Hampshire tax effect to their owners. The presenters will also provide an update on any changes arising from the 2011 Session of the New Hampshire General Court.

    When: Monday, December 5, 2011. Registration: 8:30 a.m., Seminar 9:00 a.m. to 5:00 p.m.

    Location: The Chateau Restaurant, Andover, MA (directions)

    Sponsor: Boston Tax Institute, Ltd. 

    Registration: Please contact the Boston Tax Institute, Ltd. at 617.698.1833

    Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST

    This program will qualify for 8.0 hours of CPE based on 50 minute hour.


    Mergers & Acquisitions - Nuts & Bolts of Buying & Selling a Business


    Tuesday, November 29, 2011 08:30 AM

    This half-day seminar is designed for CPAs and attorneys and is being presented by members of Devine Millimet's Mergers and Acquisitions practice group. A full course outline is available on the NH Society of CPAs website. Topics to be discussed will include:

    • Introduction and Summary of Types of Transactions
    • Process and Milestones from Start to Finish
    • Gritty Transactional Issues and Negotiating the Deal
    • Deferred Compensation and Section 409A Issues
    • Specific M&A Tax Issues and Traps for the Unwary

    When: Tuesday, November 29, 2011, 8:30 a.m. to 12:15 p.m.

    Location: NH Society of CPAs, 1750 Elm Street, Manchester, NH (directions)

    Sponsor: New Hampshire Society of CPAs

    Registration: Please contact the NH Society of CPAs at 603.622.1999 or info@nhscpa.org 

    Speakers: Steve Cohen, Esq., Angela Martin, Esq., Harper Marshall, Esq., Claire Howard, Esq.

    This program will qualify for 4.0 hours of CPE, and 3.5 hours of CLE.


    Keeping Up with the Every-Changing Tax Landscape - 29th Annual Tax Forum


    Friday, November 18, 2011 08:00 AM

    Location: Grappone Conference Center, Concord NH.

    Registration:  Please contact the NH Society of CPAs for additional information.

    Sponsors:  Co-Sponsored by the NH Bar Association Continuing Legal Education Committee and athe NH Society of Certified Public Accountants.
     
    Devine Millimet attorneys will be presenting the following sessions:

    The New Estate and Gift Tax Law

    The panelists will discuss the shifting estate planning landscape created by the 2010 tax law while focusing on the $5,000,000 gift, estate and generation skipping transfer tax exemption for 2011 & 2012. Traditional formula clause planning will be compared with disclaimer planning. Also discussed will be portability of the exemption. Of relevance to beneficiaries of 2010 decedents’ estates and trusts, the panelists will discuss the modified carryover basis rules and generation skipping transfers which occurred in 2010.

    Time: 8:05 - 9:30 a.m.

    Speakers: Anu Mullikin, Esq.; Christine Anderson, Esq., Ansell & Anderson, PA; and Ruth Tolf Ansell, Esq., Ansell & Anderson, PA

     

    IC-DISC: A Case Study

    American exporters are coming off one of their best years ever, shipping over $1 trillion worth of goods. In New Hampshire alone, foreign sales exceeded $400 million last year and projections suggest that companies will continue to see higher volumes of export orders in 2011 and 2012. This seminar will highlight a tax planning tool that offers substantial federal tax savings to your exporting clients by creating a books-only entity that pays tax on export income at a 15% dividends rate rather than a 35% income tax rate.  Due to the extension of the so-called “Bush Tax Cuts” at the end of 2010, exporting clients can continue to take advantage of this tax planning opportunity by creating what is called an Interest Charge-Domestic International Sales Corporation ("IC-DISC"). Through a case study approach focusing on examples and financial modeling, this discussion will provide an overview of every aspect of IC-DISC tax-planning, formation, implementation and IRS compliance requirements.Those with exporting clients will walk away from this seminar with the tools necessary to determine whether an IC-DISC is an option worth considering and those without exporting clients will leave with a better understanding of an example of the kind of competitive tools and incentives that might be useful in the future as the New Hampshire economy gains a greater role in our global economy.

    Time: 1:00 - 2:00 p.m.

    Presenters:  Jason E. Cole, Esq. and Kirk Leoni, Nathan Wechsler

     

    NH Qualified Investment Company (QIC) Overview

    The speakers will provide an overview of New Hampshire’s Qualified Investment Company (QIC) statutes, their potential tax benefits, what types of entities qualify, and steps that must be taken to secure QIC status. They will also share audit and appeals experiences that will help practitioners avoid common mistakes. Those practitioners who work with NH based investors and investment advisors in New Hampshire will find this topic interesting and informative.

    Time: 2:05 - 3:05 p.m.

    Presenters: Jon B. Sparkman, Esq. and Karl A. Heafield, CPA, MST, Baker Newman Noyes


    Commercial Landlord-Tenant Law & Lease Negotiations


    Thursday, October 27, 2011 08:00 AM

    This seminar covers the essential legal and practical aspects of commercial landlord-tenant law and lease negotiation. Learn tips, techniques, and strategies from leasing through evicting to collecting as well as comprehensive information about every critical aspect of the actual process itself. This seminar will help you to understand, negotiate, and administer better commercial leases. Be Prepared!

    • Understand, Drafting and Negotiating Commercial Leases
    • Landlord and Tenant Obligations and Remedies for Breaches
    • Overview and Effective Use of Mediation/Dispute Resolution
    • The Eviction and Judicial Process
    • Tenant or Landlord Bankruptcy
    • Ethical Considerations in Landlord-Tenant Law

    When: Thursday, October 27, 2011. Registration 8:00 a.m. Presentations: 8:30 a.m. - 4:00 p.m. Lunch: (on your own) 12:00 - 1:00 p.m.

    Location: Radisson Hotel, 700 Elm St., Manchester, NH

    Registration: Please contact Sterling Education Services at 715.855.0498

    Sponsor: Sterling Education Services

    Speakers:  Jonathan M. Eck, Esq; Fred K Mayer III, Esq.; David E. Buckley, Esq.; and Shenanne R. Tucker, Esq.

    This program will qualify for 6.6 NH CLE credits including 1.0 ethics.


    Discrimination in the Workplace – Disability, Race, Color, National Origin, Religion, Age, and Pregnancy


    Wednesday, October 26, 2011 08:00 AM

    As the total number of employee complaints for discrimination continues to rise each year at both the EEOC and NH Human Rights Commission, the risk of loss and disruption to business from these claims is a serious concern. Employers can substantially limit their potential liability by remaining up-to-date about federal and state anti-discrimination laws. This live seminar will review and reinforce participants’ existing knowledge of fundamental discrimination laws and regulations governing the workplace. This seminar will specifically address recent changes to the ADAAA regulations, as well as recent EEOC guidance on religion, race and disability discrimination. Expert attorney instructors provide extensive written resources, engaging real-life scenarios, and detailed "best-practices" for participants.

    This half-day seminar is designed for attorneys/in-house counsel, human resource managers, business owners and managers, supervisors and controllers.

    We will hold a Q&A session following the presentation.

    When: Wednesay, October 26, 2011. Registration and Networking 8:00 a.m. - 8:30 a.m. Presentation 8:30 a.m. to 12:30 p.m.
    Location: The Radisson Hotel, 700 Elm Street, Manchester, NH. Click here for directions.

    Speakers: Mark Broth, Esq.; Pat McGrath, Esq.; Margaret O'Brien, Esq.; Anne Scheer, Esq.; Anthony Augeri, Esq.; and Laurel Van Buskirk, Esq.
     
     
    The use of this seal is not an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute's criteria to be pre-approved for recertification credit.


    New Hampshire Compensation Deduction and New Hampshire Combined Reporting for Unitary Businesses


    Tuesday, October 25, 2011 08:30 AM

    This is a one day seminar led by Jon B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST. New Hamsphire's hottest audit topic, reasonable compensation for owners of corporations, limited liability companies, partnerships and proprietorships, will be covered in depth during the morning session. Issues will include a comparison of the new and old compensation provisions under the Business Profits Tax for 2009, 2010 and subsequent years; the use of Internal Revenue Code Section 162, Treasury Regulations and Federal Court precedent to determine reasonable compensation and planning opportunities that are available.

    Combined reporting for unitary businesses is the topic during the afternoon session. Issues to be addressed include New Hamsphire's combined reporting requirements for unitary businesses including the application to incorporated and unincorporated businesses; the multi-state nexus requirement; the composition of the water's edge group; the ownership, unity of use & unity of operation requirements; and potential planning opportunities.

    When: Tuesday, October 25, 2011, 8:30 a.m. to 4:15 p.m.

    Location: New Hampshire Society of CPAs, 1750 Elm St., Manchester, NH

    Registration: Please call the New Hampshire Society of CPAs at 603.622.1999

    Sponsor: New Hampshire Society of CPA's

    Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST

    This program will qualify for 8.0 hours of CPE based on 50 minute hour.


    "Are Your Bases Covered?"


    Wednesday, October 19, 2011 08:00 AM

    The Wealth Management Group at The Merrimack cordially invites you to this Fall Breakfast Seminar, "Are Your Bases Covered?" In order to preserve your family's wealth and ensure well being... 10 things your Estate Planning Attorney should know about you and your family (but may not have asked). Attorney Michelle Arruda will be speaking and will cover the following topics:

    • Family Crisis Issues (divorce, mixed families, etc.)
    • Multi-State Asset Considerations
    • Beneficiaries with Special Needs
    • Planning for Non-U.S. Citizens

    When: Wednesday, October 19, 2011. 8:00 a.m. to 9:30 a.m.

    Location: The Common Man, Exit 13 off I-93, Concord, NH

    Sponsor: The Wealth Management Group at The Merrimack

    Registration: RSVP by Thursday, October 13, 2011 to Sharon Chase at 603.223.2732 or schase@mcsbnh.com

    Host: Clayton "Skip Poole, Vice President, Merrimack County Savings Bank

    Speaker: Michelle Arruda, Esq.

    Seating is limited.


    New Hampshire Taxation of Businesses & Their Owners


    Wednesday, September 28, 2011 08:00 AM

    This seminar is designed to provide tax practitioners with an understanding of the New Hampshire tax provisions that apply to corporations, partnerships, limited liability companies and proprietorships conducting business in New Hampshire and the corresponding New Hampshire tax effect to their owners. The presenters will also provide an update on any changes arising from the 2011 Session of the New Hampshire General Court.

    When: Wednesday, September 28, 2011. Registration at: 8:30 a.m., Seminar 9:00 a.m. to 5:00 p.m.

    Location: Fireside Inn & Suites, 81 Riverside Street, Portland, ME (directions)

    Sponsor: Boston Tax Institute

    Registration: Please contact the Boston Tax Institute at 617.698.1833

    Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST

    This program will qualify for 8.0 hours of CPE based on 50 minute hour.


    New Hampshire Compensation Deduction Applicable Standards for Pre-2010, 2010 & Post 2010 Taxable Periods


    Wednesday, September 21, 2011 03:00 PM

    The New Hampshire General Court has changed New Hampshire's reasonable compensation deduction for owners of corporations, limited liability companies, partnerships and proprietorships again for taxable years beginning in 2011. We will examine the provisions of the 2011 law, the appeal process and the new burden of proof in great detail. Other issues will include a comparison of the new and old compensation provisions under the Business Profits Tax for 2009, 2010 and subsequent years; the use of Internal Revenue Code Section 162, Treasury Regulations and Federal Court precedent to determine reasonable compensation and planning opportunities that are available.

    When: Wednesday, September 21, 2011. 3:00 p.m. registration, 3:30 p.m. to 8:30 p.m. program

    Location: The Red Blazer Restaurant, Concord, NH

    Sponsor: New Hampshire Society of Accountants

    Registration: Additional information and registration is available on the New Hampshire Society of Accountants website.

    Speakers: Jon B. Sparkman, Esq., CPA, Maurice P. Gilbert, CPA, MST, and Daniel E. Will, Esq.

    This program will qualify for 4.0 hours of CPE based on 50 minute hour.


    KEY ENVIRONMENTAL ISSUES IN U.S. ENVIRONMENTAL PROTECTION AGENCY, REGION 1 CONFERENCE
    Plenary Session 5: Ethical Issues in Moving from Government to Private Practice and in Practicing before Environmental Regulatory Agencies


    Tuesday, September 20, 2011 08:30 AM

    Key Environmental Issues in U.S. Environmental Protection Agency, Region 1 is a one-day conference sponsored by the ABA Section of Environment, Energy, and Resources, offers a unique opportunity to engage in dialogue with policy makers and legal professionals involved in environmental issues throughout New England. Sessions will address key developments in water and air regulation, Superfund, brownfields, enforcement, ethics, and opportunities to network with colleagues will be provided. This conference will be attended by environmental law practitioners including academics, nonprofit lawyers, in-house counsel, and government lawyers.

    Peter G. Beeson Esq. will participate on a panel of professional responsibility lawyers drawn from private practice and EPA, who will discuss ethical issues that can arise when government lawyers move to private practice; and when lawyers represent clients on regulatory and enforcement matters. Topics will include:

    • transferring from government work to private practice and the ethical and statutory constraints that may apply to former government lawyers in private practice
    • government discovery of internal investigations, including compliance investigations, conducted by corporate counsel 
    • ethical obligations of counsel triggered by the discovery that your client may have concealed and/or misrepresented information provided to regulatory authorities

    Ongoing audience participation will be encouraged.

    Location:  EPA Region 1 Headquarters, John W. McCormack Post Office and Courthouse Building, 5 Post Office Square Suite 100, Boston, MA 02109 in Memorial Hall.

    Time: Registration 7:30 a.m. Conference 8:15 - 6:30. The session noted above is offered from 4:15 - 5:15 p.m. followed by a reception.

    Registration: For additional conference information and registration please visit the ABA website at: www.ambar.org/EnvironRegion1.

    Speakers: Peter G. Beeson, Devine Millimet; David P. Atkins, Pullman & Comley, LLC; and Justina Fugh, Senior Counsel for Ethics/Alternate Agency Ethics Official, Ethics Office U.S. Environmental Protection Agency Headquarters, Washington, DC

    CLE accreditation has been requested for this program.


    State Tax Nexus and Income Apportionment: Understanding Nexus & Applying Apportionment Provisions in the New England States


    Wednesday, August 10, 2011 08:30 AM

    This 4 hour CPE session will provide an overview of the basic concepts of both income and sales tax nexus with a focus on the differences between the two standards; the safe harbor provisions P.L. 86-272; the rules and guidelines with respect to "physical presence" versus "economic presence"; as well as nexus through agency, attribution and affiliation.  The discussion will focus on the specific nexus standards which apply to the New England states and offer practical advice in answering nexus questionnaires, identify traps for the unwary as well as touch upon resolving nexus disputes or challenging nexus assessments.  The discussion will then shift into an overview of the apportionment rules in New Hampshire and other New England states as they apply to business income and highlight diffferences and potential conflicts among the states.  The session will cover important cases, developments and exceptions to the general income apportionment rules to help tax practitioners understand and apply the income apportionment provisions of the New England States.

    In response to State budget crunches, legislatures and revenue agencies across the country are making changes in tax and administrative law with the goal of expanding their respective tax bases, increasing tax compliance and enhancing enforcement tools.  One prominent move that is common across all states and only going to continue to develop going forward is the expansion of nexus, that is, redefining "doing business in a state" in ways which would require out-of-state businesses to report and pay tax in new and multiple jurisdictions.  Consequently, managing state tax compliance and transactions is becoming more challenging for tax practitioners and their clients.

    Associated with the increased competition for tax revenue and struggles to accurately capture the ever-changing characteristics of cross-border business activity, properly apportioning income among states has also become increasingly complex.  Adding to the complexity, different apportionment provisions among the states can lead to confusing and sometimes conflicting results.

    When: Wednesday, August 10, 2011, 8:30 a.m. to 12:00 noon.

    Location: New Hampshire Society of CPAs, 1750 Elm St., Manchester, NH

    Registration: Additional information and registration please visit the New Hampshire Society of CPAs website or contact the Society at 603.622.1999.

    Sponsor: New Hampshire Society of CPA's.

    Speakers: Jon. B. Sparkman, Esq., CPAJason E. Cole, Esq., CPA., and Justin Vartanian, Esq.  

    This program will qualify for 4.0 hours of CPE based on 50 minute hour.


    New Hampshire Compensation Deduction Applicable Standards For Pre-2010, 2010 & Post-2010 Taxable Periods


    Wednesday, July 20, 2011 08:30 AM

    The New Hampshire General Court has changed New Hampshire's reasonable compensation deduction for owners of corporations, limited liability companies, partnerships and proprietorships again for taxable years beginning in 2011. We will examine the provisions of the 2011 law, the appeal process and the new burden of proof in great detail. Other issues will include a comparison of the new and old compensation provisions under the Business Profits Tax for 2009, 2010 and subsequent years; the use of Internal Revenue Code Section 162, Treasury Regulations and Federal Court precedent to determine reasonable compensation and planning opportunities that are available.

    When: July 20, 2011. 8:30 a.m. to 12:15 noon

    Location: New Hampshire Society of CPAs

    Registration: Additional information and registration is available on the New Hampshire Society of CPAs website or by contacting the Society at 603.622.1999.

    Speakers: Jon B. Sparkman, Esq., CPA, Maurice P. Gilbert, CPA, MST, and Daniel E. Will, Esq.

    This program will qualify for 4.0 hours of CPE based on 50 minute hour.


    Legal Ethics for Everyday Practice


    Tuesday, June 21, 2011 08:15 AM

    Every year, more and more attorneys are facing disciplinary action and litigation for alleged professional or ethical negligence. In a litigious society, no one is immune. Knowing what is required and how to identify problems before they happen is vital. This intensive study will provide you with proactive strategies for spotting and avoiding potential areas of liability. Let our expert speakers answer your most pressing ethical questions. Find out how simple changes to your routine can make ethical legal practices second nature - enroll today!

    • Gain a refresher on how the rules of professional conduct apply to your everyday practice.
    • Explore the hidden dangers of representing clients of diminished mental capacity and minors.
    • Refine your retainer agreements to ensure realistic client expectations and avoid problems down the road.
    • Know the rules governing client trust accounts and your responsibilities as the fiduciary.
    • Find out how much notice to give before transferring funds from trust account to lawyer's general account to avoid "commingling of funds" charges.
    • Gain practical tips to set up or perfect your own management and record-keeping system that ensures accountability and makes periodic client security audits a breeze.
    • Find out what needs to be done to make certain you're authorized to practice law in other states.
    • Project the right image and stay in compliance with an ethical approach to advertising your services.
    • Sharing an office with another attorney? Gain practical tips for making your co-existence harmonious and compliant.
    Two half-day sessions available:
    AM Session: 8:15 - 12:00 p.m.
    PM Session: 12:30 - 4:15 p.m.
     
    Location: Executive Cour Banquet Center, 1199 South Mammoth Road, Manchester NH 03109
     
    Registration: Please contact NBI at 800.930.6182 or register on-line at: www.nbi-sem.com.
     
    Speakers: Peter G. Beeson, Esq. and John c. Kissinger, Jr., Esq.


    New Hampshire Compensation & NH Combined Reporting


    Monday, June 13, 2011 08:30 AM

    The NH Compensation portion of the seminar is designed to provide the practitioner with greater understanding of the statutory requirements, the use of Federal Tax Precedents available in defending compensation levels and discusses some compensation planning tips.

    The NH Combined Reporting portion of the seminar is designed to provide practitioners with an understanding of the mandatory requirements of combined reporting for unitary businesses, the differences between the New Hampshire and other states' requirements, and discusses some planning opportunities available.

    When: Monday, June 13, 2011. Registration at: 8:30 a.m., Seminar 9:00 a.m. to 5:00 p.m.

    Location: The Chateau Restaurant, 131 River Road, Andover, MA (directions)

    Sponsor: Boston Tax Insitute

    Registration: Please contact the Boston Tax Institute at 617.698.1833

    Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST

    This program will qualify for 8.0 hours of CPE based on 50 minute hour.


    How To Buy or Sell A Business


    Wednesday, June 08, 2011 05:30 PM

    For Business Owners and Potential Buyers. Become familiar with the process of business ownership transfers. Learn how businesses are analyzed, valued, and marketed. Learn how transactions are negotiated and financed.

    Representatives from Devine Millimet, New Hampshire Business Sales Associates, and Service Credit Union will cover the basics in their presentation including:

    • Selling a Business
    • Buying a Business
    • What do Business Intermediaries do?
    • Financing the Deal

    Time for Q&A will also be provided.

    When: Wednesday, June 8, 2011, 5:30 p.m. to 7:30 p.m.

    Location: Devine Millimet, 111 Amherst Street, Manchester, NH. Click here for directions.

    Presenters: Harper Marshall, Esq., Devine Millimet; David Weed, Manager of Business Services, Service Credit Union, of Bedford, NH; and a representative from New Hampshire Business Sales Associates.


    New Hampshire Taxation of Businesses & Their Owners


    Monday, June 06, 2011 08:00 AM

    This seminar is designed to provide tax practitioners with an understanding of the New Hampshire tax provisions that apply to corporations, partnerships, limited liability companies and proprietorships conducting business in New Hampshire and the corresponding New Hampshire tax effect to their owners. The presenters will also provide an update on any changes arising from the 2011 Session of the New Hampshire General Court. 

    When: Monday, June 6, 2011. Registration at: 8:30 a.m., Seminar 9:00 a.m. to 5:00 p.m.

    Location: The Chateau Restaurant, 131 River Road, Andover, MA (directions)

    Sponsor: Boston Tax Institute

    Registration: Please contact the Boston Tax Institute at 617.698.1833

    Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST

    This program will qualify for 8.0 hours of CPE based on 50 minute hour and 7.0 hours of CLE based on 60 minute hour.


    Time Away From Work: Laws Governing Employee Leaves, Breaks, and Absences


    Wednesday, May 25, 2011 08:30 AM

     Over the past 25 years, employment laws and regulations have increasingly placed employee absences in a "protected" category. Consequently, employers are spending more and more time addressing HR issues tied to employee absences rather than employee performance and conduct on the job. How can an employer manage all of its employees’ requests for changes to the daily schedule and time off? Through hypotheticals and group discussion, attendees at this seminar will learn how to apply core legal principles to these common workplace situations.

    We will address a number of topics in this session, including:

    • Identification of leaves/breaks available under federal and state law, as well as discretionary leaves (FMLA, ADA, maternity, workers’ compensation, military, NH Crime Victims, jury duty, meal breaks, bereavement, nursing mothers break times),
    • Review of eligibility criteria for these leaves,
    • Explanation of the importance of written policies, especially in terms of return to work and benefits issues,
    • Discussion of FMLA/ADA (e.g. when FMLA rights are exhausted, what (if any) obligations are there to allow additional time off under the ADA?), and
    • Review of Wage and Hour Issues as they relate to these "Time Away From Work" categories.
    We will hold a Q&A session following the presentation.
     
    When: Wednesday, May 25, 2011 8:30 a.m. registration, 9:00 a.m. - noon presentation
     
    Location: Radisson Hotel, 700 Elm Street, Manchester, NH 03101
     
    Speakers: Mark T. Broth, Esq.Patricia M. McGrath, Esq., Peg O'Brien, Esq., Anne G. Scheer, Esq., Anthony S. Augeri, Esq., and Laurel A. Van Buskirk, Esq.


    New Hampshire Taxation of Businesses & Their Owners


    Friday, May 20, 2011 08:00 AM

    This seminar is designed to provide tax practitioners with an understanding of the New Hampshire tax provisions that apply to corporations, partnerships, limited liability companies and proprietorships conducting business in New Hampshire and the corresponding New Hampshire tax effect to their owners. The presenters will also provide an update on any changes arising from the 2011 Session of the New Hampshire General Court.

    When: May 20, 2011, 8:30 a.m. to 4:15 p.m.

    Location: New Hampshire Society of CPAs, 1750 Elm Street, Manchester, NH

    Sponsor: New Hamphire Society of CPAs

    Registration: Please contact the New Hampshire Society of CPAs at 603.622.1999

    Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST

    This program will qualify for 8.0 hours of CPE based on 50 minute hour and 7.0 hours of CLE based on 60 minute hour.


    MANCHESTER'S SMALL BUSINESS WEEK FORUM
    Tips and Traps from the Trenches for Starting and Running a Small Business in Manchester: A Practical Perspective


    Tuesday, May 17, 2011 11:30 AM

    The following workshop is one of several events taking place during Manchester's Small Business Week.

    Tips and Traps for Starting and Running a Small Business. Panelists include startup company founders and established business owners who will discuss how they navigated their paths to success and provide practical tips on how to avoid many of the mistakes new business owners make. Devine Millimet's Small Business Team will be on hand to answer any legal questions and offer additional expertise.

    When: 11:30 a.m. to 1:30 p.m. Lunch will be provided.

    Location: Devine Millimet, 111 Amherst Street, Manchester, NH. Directions

    Sponsor: Devine Millimet proudly sponsors Small Business Week

    Panel: Monica Bardier, Ping PR; Timo Platt, PoKos Communications; and Paul McKeon, Bid2Win

     


    Office Locations in: Manchester, NH Concord, NH