Justin T. Vartanian
Associate

Biography

Justin T. Vartanian is a member of Devine Millimet's Corporate Department. Justin concentrates his practice in the areas of business and tax planning, mergers and acquisitions, non-profit organizations, and general corporate law. Justin counsels the firm's clients in a variety of corporate practice areas ranging from entity formation and corporate financing to transactional planning and negotiations.

Justin’s prior legal experience includes the U.S. Securities & Exchange Commission, the U.S. Attorney's Office of New Hampshire, the legal department of the Boston Stock Exchange, and the Attorney General’s Office of Massachusetts.

Justin works out of Devine Millimet's Manchester, New Hampshire office.

EDUCATION:

Boston University School of Law, Master of Laws in Taxation, anticipated graduation 2014
Northeastern University School of Law, Juris Doctor, 2009
Stonehill College, Bachelor of Science, 2006

Speaking Engagements

• 2011 Developments in New Hampshire Taxation, (January 6 and January 13, 2012)
• State Tax Nexus and Income Apportionment: Understanding Nexus & Applying Apportionment Provisions in the New England States, New Hampshire Society of CPA’s (August 10, 2011)

Publications

• “New Hampshire Tax Issues for Unincorporated Business Returns”, Tax E-News (March 16, 2012)
• "Incorporation and Tax Exemption for New Hampshire Arts and Other Non-Profit Organizations: An Introductory Guide", Co-Author, New Hampshire Business Committee for the Arts (2011)
• "New Hampshire Supreme Court Decision on Interest and Dividends Tax Puts Language of Partnership Agreements and LLC Operating Agreements In Focus", Tax E-News (June 27, 2011)
• "The 'reasonable comp' balance of power", New Hampshire Business Review (May 20 - June 2, 2011)
• "Important Planning Opportunities When Claiming A Compensation Deduction on Your Client’s Tax Return", Tax E-News (February 21, 2011)
• "Recent Developments in Non-Profit Law", Tax E-News (December 6, 2010)
• "N.H. Department of Revenue Administration To Issue New Reasonable Compensation Deduction Schedule", Tax E-News (November 29, 2010)
• "Future Ramifications of the Home Buyer Tax Credit", New Hampshire Association of Realtors, co-authored by Matthew R. Johnson and Justin T. Vartanian (2010)
• "Tax Update: Practical Implications of the DRA's Guidance on LLC Tax Refund Requests", State Tax E-News (July 6, 2010)
• "The Mechanics Of Preserving Your Client's Right To A Refund Of I&D Taxes If The LLC Tax Is Found Unconstitutional", State Tax E-News (June 14, 2010)
• "Now or Never? Why LLC Owners Should Consider Filing A Claim For Refund Before It's Too Late", State Tax E-News (May 3, 2010)
• "Red Flags and Lawyers", New Hampshire Bar Association web site: http://www.nhbar.org/publications/RedFlags&Lawyers.asp, co-authored by Paul C. Remus and Justin T. Vartanian

Bar Admissions

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