Jason E. Cole
Associate

Biography

Jason Cole is concentrating his practice in the areas of business and tax planning, mergers and acquisitions, non-profit formation, compliance and governance, and general corporate law. A certified public accountant, Jason has prior experience in financial consulting, public and private accounting, as well as international banking. This multi-disciplinary background has enabled Jason to be an effective business and legal advisor for issues ranging from entity formation, corporate financing, and transactional planning and negotiations.

In addition to his corporate practice, Jason has an extensive practice in federal, state and local taxation. Specifically, Jason represents privately-held small- and medium-sized businesses, and taxpayers being audited on issues related to the business profits tax, the business enterprise tax, the interest and dividends tax, and the real estate transfer tax.

Outside of the office, Jason is active in New Hampshire politics by serving as general counsel to the New Hampshire Republican Party and volunteers his time as a Member of the Board of Trustees of the Manchester Historic Association, as a Member of the Planning Committee for Annual Granite State Baseball Dinner, and as a Member of the corporate fundraising team for NH Catholic Charities.

EDUCATION:

Suffolk University Law School, Juris Doctor, 2006
Northeastern University, Master of Accountancy/Master of Business Administration, 1999
Colgate University, Bachelor of Arts, 1998 (Cum Laude)

Professional Affiliations

• Chair of the Tax Section, New Hampshire Bar Association, 2011 - 2012
• Massachusetts Society of Certified Public Accountants
  
• Catholic Lawyers’ Guild of New Hampshire
• New Hampshire Society of Certified Public Accountants (Tax Committee and member of the Young Professional Strategic Initiative Planning Committee)
• American Association of Attorney-Certified Public Accountants
• Manchester Bar Association

Awards & Honors

• Recognized by Super Lawyers as a "Rising Star" in the practice area of Tax, 2011
• Manchester Historic Association President’s Award, 2010
• New Hampshire Society of CPAs Leadership Acknowledgement Award, 2009 - 2010

Speaking Engagements

• 2011 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 13, 2012)
• 2011 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 6, 2012)
• Impact of Recent Legislation on Tax Practice in New Hampshire for the NH Chapter of Certified Management Accountants (December 13, 2011)
  
• IC-DISC: A Case Study, New Hampshire Society of CPAs (November 18, 2011)
• State Tax Nexus and Income Apportionment: Understanding Nexus & Applying Apportionment Provisions in the New England States, New Hampshire Society of CPAs (August 10, 2011)
• 2010 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 14, 2011)
• 2010 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 7, 2011)
• The New Age of Corporate Governance for Nonprofit Organizations, National Business Institute Seminar (June 21, 2010)
• Federal and State Tax Developments and the Economic Stimulus – 27th Annual Tax Forum (November 19, 2009)
• Federal Tax Update – 26th Annual Tax Forum (October 31, 2008)
  
• New Hampshire Tax Issues - Real Estate Transfer Tax, New Hampshire Society of CPAs (September 12, 2007)

Community Involvement

• Bedford Chair, New Hampshire Statewide Leadership Team for Governor Jon Huntsman Presidential Campaign, 2011-2012
  
• Nominated by Governor Jon Huntsman as an Alternate Delegate to the 2012 Republican National Convention, 2012
• Daniel Webster Explorer Post Program
• Member of Planning Committee for the 2008 Granite State Baseball Dinner
• NH Catholic Charities Corporate Fundraising Campaign
• Member of the Board of Trustees of the Manchester Historic Association

Publications

• "Year End New Hampshire Tax Planning Recommendations", State Tax E-News (November 15, 2011)
• Co-authored "Non-profits: Reactivating Tax-Exempt Status Through 'Special Procedures'", Non-Profit E-News (July 11, 2011)
• "A Step in the Right Direction: Changes to the New Hampshire Reasonable Compensation Deduction", NHSCPA Connection (November 9, 2010)
• "Protecting Client Tax Accrual Workpapers Under the Doctrine of Work Product Privilege", NHSCPA Connection (April 1, 2009)
• "I&D Tax Planning Tips for Distribution from Subchapter S Corporations and Limited Liability Companies with Transferable Equity Interests", State Tax E-News (April 7, 2008)
• "Responding to David v. Kentucky: Know When Refund and Protective Claims are Due Under New Hampshire Law", State Tax E-News (March 24, 2008)
• "Supporting Incentive Compensation under the New Hampshire Business Profits Tax Reasonable Compensation Deduction", State Tax E-News (March 10, 2008)
• "Final Revised IRS From 990: Some Bad Debt and Medicare Shortfalls Can be Attributable to Community Benefit", State Tax E-News (March 3, 2008)
• Co-authored "Should a Limited Liability Company form for the Purpose of Holding and Managing Investment Assets be Subject to the New Hampshire Buisness Profits Tax?", State Tax E-News (January 31, 2008)
• Co-authored "New Tax Credits Available to Offset New Hampshire Business Taxes", State Tax E-News (September 25, 2007)
• Co-authored "Unique Tax Issues Related to Buying and Selling a Business in New Hampshire", State Tax E-News (August 20, 2007)
• Co-authored "Supporting Reasonable Compensation by Calculating the Return on Business Assets and Labor", State Tax E-News (April 9, 2007)
• Co-authored "You Get What You Agreed to up Front", State Tax E-News (March 12, 2007)
• Co-authored "To 'Comp Out' or Not 'Comp Out", State Tax E-News (February 26, 2007)
• 24th Annual Tax Forum co-sponsored by the New Hampshire Bar Association and the New Hampshire Society of Certified Public Accountants, “Real Estate Transfer Tax” (November 2006)
• Co-authored "Ask the Expert", BIA Report, (April/May 2006)

Case Studies

• Case Dismissed: An Approach to Defending Reasonable Compensation Cases

Bar Admissions

• New Hampshire
• U.S. Tax Court
• U.S. District Court for the District of New Hampshire