My time is divided between two legal areas. Primarily, I help with the start-up, management, and correction of employer-provided benefit plans. Creating and monitoring estate planning arrangements for individuals and families – from the initial meeting through to the administration of a decedent’s probate estate or trust – is the other part of my work.
Employment benefits statutes are complex. Those include ERISA, the Affordable Care Act, COBRA, and Internal Revenue Tax code sections related to the IRS approval of retirement plans, along with Code Section 409A, which figures prominently in executive compensation agreements. On the estate planning and probate side, my fellow attorneys and experienced paralegals form a vibrant group with whom I enjoy working.
The clients I help are businesses, institutions and other employers, both for-profit and tax-exempt, that need help navigating complicated rules and regulations while providing workplace benefits to valued employees. I assist in trouble-shooting during business transactions (for example, the sale of your business), performing due diligence to identify any operational errors that need correction before closing the deal. Clients depend on my expertise to update their 401(k) and other retirement plans to maintain compliance with complex IRS rules. I have shepherded clients through audits, inquiries and corrections with the IRS and Department of Labor. My goal is to find and fix your plan’s mistakes before these agencies find them for you.
My estate planning clients are individuals and families who are planning for their future and for their children’s and families’ legacies. I talk with young families, retired couples, newly single individuals, business owners, and the advisors of each to document their goals and how they want their heirs to remember them.
When my work is done for the day, I head home to spend time with my wife of many years who also is an attorney, so we both understand what the other does all day. We are both originally from Massachusetts and visit family there, but are fortunate to have also developed terrific friendships here in New Hampshire. I enjoy running and working out, but confess that I spend more time stretching than I did in my athletic glory days. Watching films is a favorite past time, from the pretty ridiculous to the extremely sublime, and everything in between. I enjoy reading, especially history, and neither law school nor my practice has dulled that for me.
- “So, Your Clients Have Assets in Canada, Eh?” New Hampshire Business Review, March 16, 2016, co-authored by Michelle Arruda
- "ACA's Small Business Credit Can Be a Real Benefit," New Hampshire Business Review, November 28- December 11, 2014.
- "Best Practices for Plan Fiduciaries," Devine Millimet Annual Employment and Benefits Law Update, November 19, 2016
- "Affordable Care Act Update," Devine Millimet Annual Employment and Benefits Law Update, November 12, 2015
- "Latest Developments in Healthcare for Employees," New Hampshire Bar Association- 33rd Annual Tax Forum, November 5, 2015
- "Human Resources Law: From Start to Finish," National Business Institute, November 4, 2015
- "Health Coverage Options and Credits Under the ACA," NHSCPA Not-for-Profit Conference, May 21, 2015
- "The Basics of Probate & Trust Administration: The End of the Planned Giving Tunnel," Planned Giving Council of NH & VT, April 10, 2015
- "Health Care Reform Check-up," Devine Millimet Annual Employment and Benefits Law Update, November 5, 2014
- "Employer Tax Issues and the ACA," NBI Live Teleconference, October 21, 2014
- "The Affordable Care Act - Are You Ready?," Devine Millimet, June 5 and June 10, 2014
- "Affordable Care Act Overview," NBI-Employment Law: The Latest Developments, February 26, 2014
- "Hot Topics in Employment Law," Devine Millimet, October 23, 2013
- "How Nonprofits & Donors' Advisors Can Work Together," Practitioner Panel, annual meeting of Planned Giving Council of NH & VT, June 2012
Get in touch
- Leadership New Hampshire, Class of 2008.