Anu R. Mullikin

For my now 25 years of practice, I have advised individuals and families on their estate planning. I have maintained long-term relationships with my clients and their families and am here to provide counsel and advice through all of their life events, and to assist them in transferring their family wealth, whether large or small, in a manner that meets the family’s goals and values, while addressing complicated legal, tax and personal issues that may arise.   

Specifically, I prepare estate planning documents, including wills, revocable trusts, financial powers of attorney and health care advance directives (health care powers of attorney and living wills). I advise clients on funding trusts to avoid probate, sophisticated estate and gift tax strategies using irrevocable trusts to reduce or eliminate federal and state-level estate and gift taxes, transitioning a family business to one or more members of the next generation, college savings for grandchildren, and strategies for making tax efficient and meaningful charitable gifts.  

I also advise individuals and families at the time of a death, bringing to the table both legal advice and an understanding of the family dynamic and the impact of the death of a loved one on family harmony. Working with the executors and trustees to organize and inventory assets, I help them to pay final debts and expenses, file tax returns, and provide for the orderly sale and/or distribution of the assets in accordance with the estate plan. When issues surface that were not considered in the original estate plan, I assist the executors, trustees, and families with post-mortem solutions, including using our progressive New Hampshire trust laws to modify existing trusts to fix problems or to make them work more efficiently for the family.

My clients come in all shapes and sizes, from young families just starting out to business owners, executives and professionals, to retirees. I enjoy counseling and problem solving for all my clients regardless of the size of the wealth or the size of the issues.  

I have just concluded my seven years on the Board of the New Hampshire Charitable Foundation, a role that has given me a greater understanding of and a better perspective on meaningful charitable giving. I am currently on the board of the Bishop’s Charitable Assistance Fund and have just joined the Board of Catholic Charities of New Hampshire. I enjoy counseling these and other New Hampshire nonprofit organizations on how to engage their donors in planned giving to build their endowments, which will allow these organizations to continue their good work in perpetuity. 

Although technically not a New Hampshire native, I grew up in Manchester since the age of 5, and now live in Auburn with my family. When I am not working, I devote all of my free time to my husband and two amazing teenage children, our very cute little dog, Dexter, and to my parents who are in their mid-80’s and still going strong.

Representative Matters

  • Represent individuals, couples, and families in formulating and implementing basic and sophisticated estate planning strategies, including the preparation of wills, revocable trusts, lifetime gifting trusts, irrevocable insurance trusts, and qualified personal residence trusts.
  • Assist clients in meeting their charitable objectives through the preparation and administration of charitable remainder trusts, charitable lead trusts, charitable bequests, charitable gift annuities, private (family) foundations, donor advised funds, and lifetime charitable gifts.
  • Advise individual and corporate fiduciaries and beneficiaries on their rights and obligations, and represent these parties in probate court disputes.
  • Represent estates and trusts before the Internal Revenue Service and Department of Revenue Administration in estate tax audit proceedings; represent individuals before the Internal Revenue Service in gift tax proceedings.


  • "Getting Ready to Retire?  Some Tax and Other Considerations,"  Business New Hampshire Magazine, November 2014. 
  • "Elder, Estate Planning & Probate Law: Is a New Tax Tail Wagging the Estate Planning Dog?," NH Bar News, March 19, 2014
  • "New state law changes I&D rules for some trusts," New Hampshire Business Review, September 20, 2013

Speaking Engagements

  • "Public Service with a Law Degree," NEW Leadership New England Conference, St. Anselm's College, June 7, 2016
  • “Your Client’s Business: Keep It or Sell It,” Devine Millimet, May 13, 2016

Community Involvement

  • Bishops Charitable Assistance Fund, Board Member
  • Catholic Charities of New Hampshire, Board Member
  • New Hampshire Charitable Foundation, Former Statewide Board

We Can Help You

Contact us today to learn more about how the attorneys at Devine Millimet can help you with your legal needs.

            Services & Industries

            Charitable & Nonprofit Organizations

            Probate & Trust Administration

            Probate & Wealth Transfer Litigation

            Wills, Trusts & Estate Planning

            Bar Admissions

            New Hampshire


            Boston University School of Law, LLM in Taxation, 1996

            Boston University School of Law, JD, 1991

            University of Massachusetts- Lowell, BS in Accounting, summa cum laude1988

            Awards & Affiliations

            Super Lawyers - Top 50: Women New England Super Lawyers - Top Rated Estate Planning & Probate Attorney (2014)

            Named the Best Lawyers® 2017 Trusts and Estates "Lawyer of the Year" in Manchester, NH.

            Selected by her peers for inclusion in The Best Lawyers in America© in the field of Trusts and Estates (2003-04).

            Named "2014 Manchester Trusts and Estates Lawyer of the Year" by Best Lawyers in America®

            Recognized as a "New England Super Lawyer" in the practice area of Estate Planning and Probate since 2007.

            AV® "Preeminent" rating, the highest rating, by Martindale Hubbell

            Named a 2009 "Outstanding Woman in Business" by the New Hampshire Business Review

            Named "Top Attorney" focused on Trusts & Estates by New Hampshire Magazine

            Selected "One of the Best Lawyers in New Hampshire" in the field of Trusts and Estates, Business New Hampshire Magazine

            Selected as an Ideal Lawyer in the field of Multigeneration Law by New Hampshire Magazine


            American College of Trust and Estate Counsel (ACTEC), Fellow

            New Hampshire Estate Planning Council, Past President

            Best Lawyers Award Badge