For more than thirty years of practice (yikes!), 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, business succession to facilitate the 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.

When I am not working with clients, I enjoy volunteering my time and knowledge to non-profit organizations.  I have previously served on the Boards of the New Hampshire Charitable Foundation and Catholic Charities of New Hampshire, roles that gave me a greater understanding of and a better perspective on meaningful charitable giving. I am currently the Chair of the Board of the Bishop’s Charitable Assistance Fund.  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.

And when I am not doing all of the above things, I am also proud to serve as President of Devine Millimet, a role which I took on in January of 2022.  I am honored and privileged to lead the strategic direction of one of New Hampshire’s best law firms, and I am thrilled to be able to do so with an amazing and dedicated group of attorneys and staff members.

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, John, my two amazing young adult children, Katelyn and Johnny, our precious dogs, Dexter and Brady, and my dear Daddy who is 94 years old and now lives with us since my Mom passed away in 2023 at the age of 92.9.

Representative Matters

  • Represent individuals, couples, and families in formulating and implementing basic and sophisticated estate planning strategies, including the preparation of wills, revocable trusts, various lifetime gifting trusts, irrevocable insurance trusts, and qualified personal residence trusts.
  • Assist business owners in the orderly transition of their business to the next generation.
  • 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 under various estate planning documents.
  • 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.

Community Involvement

  • Bishops Charitable Assistance Fund, Current Board Member and Chair of the Board
  • Catholic Charities of New Hampshire, Former Board Member
  • New Hampshire Charitable Foundation, Former Statewide Board
press-releases Oct 18, 24

Devine, Millimet & Branch, P.A. Receives Top Women-Led Business Recognition

Manchester, NH – Devine Millimet is honored to have been selected as one of Business NH Magazine’s 2024 Top Women-Led Businesses in NH. For over a decade, Business NH Magazine has compiled an annual list celebrating the formidable power of female leadership in our community, as well as the successes, […]
press-releases Aug 21, 24

Devine Millimet Attorneys Selected 2025 Best Lawyers®, Ones to Watch®, and Lawyers of the Year

MANCHESTER, NH – Devine, Millimet & Branch, P.A. is proud to announce that 23 attorneys have been selected by their peers for inclusion in 2025 The Best Lawyers in America® and the Best Lawyers: Ones to Watch® in America. One Devine Millimet attorney was selected for the 2025 “Lawyer of the Year” Awards.”Lawyer […]
press-releases Oct 11, 22

Congratulations to the Devine Millimet Lawyers included on the 2022 Super Lawyers® List

Congratulations! The following Devine Millimet attorneys have been selected for inclusion on the 2022 Super Lawyers® list: Andrew D. Dunn David P. Eby Pete W. Mosseau Anu R. Mullikin Thomas Quarles Donald L. Smith Jon B. Sparkman Joseph G. Mattson Marrielle B. Van Rossum Super Lawyers® is a rating service […]
press-releases Aug 18, 22

26 Devine Millimet Lawyers Recognized in 2023 Best Lawyers in America®

MANCHESTER, NH – Devine Millimet & Branch, Professional Association is pleased to announce that 25 lawyers have been included in the 2023 edition of The Best Lawyers in America®. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence. “Best Lawyers® was founded more than […]
press-releases Jan 1, 22

Anu R. Mullikin Has Been Elected President of the Firm

MANCHESTER, NH – Devine Millimet is pleased to announce that Anu R. Mullikin has been elected president of the law firm. She succeeds Charles Giacopelli, who has served as the firm’s president for the past four years. Anu begins her term on January 1, 2022, following the firm’s tradition of leadership succession. Anu’s […]
press-releases Oct 12, 21

Devine Millimet Attorneys Selected to the 2021 New England Super Lawyers® and/or Rising Stars® List

Congratulations! 14 Attorneys from Devine Millimet have been selected to the 2021 New England Super Lawyers® and/or Rising Stars® list. A Super Lawyers®  or Rising Stars® selection is an honor reserved for those attorneys who exhibit excellence in practice. This accolade provides third-party validation of your firm, grows an attorney’s […]
press-releases Aug 19, 21

2022 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Angela B. Martin– Closely Held Companies and Family Businesses Law Camille Holton DiCroce – Commercial Transactions / UCC Law Jon B. Sparkman – Nonprofit / Charities Law Robert C. Dewhirst – Insurance Law Current Recognized Lawyers: 27 Devine Millimet, Professional Association lawyers named to 2022 Best Lawyers® list […]
press-releases Aug 20, 20

2021 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Steve Cohen – Tax Law Camille Holton DiCroce – Banking and Finance Law Matthew R. Johnson – Construction Law Pamela A. Peterson – Family Law Jon B. Sparkman – Closely Held Companies and Family Businesses Law Current Recognized Lawyers: 29 Devine Millimet & Branch, Professional Association lawyers named to 2021 […]

Overview

For more than thirty years of practice (yikes!), 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, business succession to facilitate the 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.

When I am not working with clients, I enjoy volunteering my time and knowledge to non-profit organizations.  I have previously served on the Boards of the New Hampshire Charitable Foundation and Catholic Charities of New Hampshire, roles that gave me a greater understanding of and a better perspective on meaningful charitable giving. I am currently the Chair of the Board of the Bishop’s Charitable Assistance Fund.  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.

And when I am not doing all of the above things, I am also proud to serve as President of Devine Millimet, a role which I took on in January of 2022.  I am honored and privileged to lead the strategic direction of one of New Hampshire’s best law firms, and I am thrilled to be able to do so with an amazing and dedicated group of attorneys and staff members.

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, John, my two amazing young adult children, Katelyn and Johnny, our precious dogs, Dexter and Brady, and my dear Daddy who is 94 years old and now lives with us since my Mom passed away in 2023 at the age of 92.9.

Representative Matters

  • Represent individuals, couples, and families in formulating and implementing basic and sophisticated estate planning strategies, including the preparation of wills, revocable trusts, various lifetime gifting trusts, irrevocable insurance trusts, and qualified personal residence trusts.
  • Assist business owners in the orderly transition of their business to the next generation.
  • 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 under various estate planning documents.
  • 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.

Community Involvement

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

Credentials

Press Releases

Press Releases Oct 18, 24

Devine, Millimet & Branch, P.A. Receives Top Women-Led Business Recognition

Manchester, NH – Devine Millimet is honored to have been selected as one of Business NH Magazine’s 2024 Top Women-Led Businesses in NH. For over a decade, Business NH Magazine has compiled an annual list celebrating the formidable power of female leadership in our community, as well as the successes, […]
Read More
Press Releases Aug 21, 24

Devine Millimet Attorneys Selected 2025 Best Lawyers®, Ones to Watch®, and Lawyers of the Year

MANCHESTER, NH – Devine, Millimet & Branch, P.A. is proud to announce that 23 attorneys have been selected by their peers for inclusion in 2025 The Best Lawyers in America® and the Best Lawyers: Ones to Watch® in America. One Devine Millimet attorney was selected for the 2025 “Lawyer of the Year” Awards.”Lawyer […]
Read More
Press Releases Oct 11, 22

Congratulations to the Devine Millimet Lawyers included on the 2022 Super Lawyers® List

Congratulations! The following Devine Millimet attorneys have been selected for inclusion on the 2022 Super Lawyers® list: Andrew D. Dunn David P. Eby Pete W. Mosseau Anu R. Mullikin Thomas Quarles Donald L. Smith Jon B. Sparkman Joseph G. Mattson Marrielle B. Van Rossum Super Lawyers® is a rating service […]
Read More
Press Releases Aug 18, 22

26 Devine Millimet Lawyers Recognized in 2023 Best Lawyers in America®

MANCHESTER, NH – Devine Millimet & Branch, Professional Association is pleased to announce that 25 lawyers have been included in the 2023 edition of The Best Lawyers in America®. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence. “Best Lawyers® was founded more than […]
Read More
Press Releases Jan 1, 22

Anu R. Mullikin Has Been Elected President of the Firm

MANCHESTER, NH – Devine Millimet is pleased to announce that Anu R. Mullikin has been elected president of the law firm. She succeeds Charles Giacopelli, who has served as the firm’s president for the past four years. Anu begins her term on January 1, 2022, following the firm’s tradition of leadership succession. Anu’s […]
Read More
Press Releases Oct 12, 21

Devine Millimet Attorneys Selected to the 2021 New England Super Lawyers® and/or Rising Stars® List

Congratulations! 14 Attorneys from Devine Millimet have been selected to the 2021 New England Super Lawyers® and/or Rising Stars® list. A Super Lawyers®  or Rising Stars® selection is an honor reserved for those attorneys who exhibit excellence in practice. This accolade provides third-party validation of your firm, grows an attorney’s […]
Read More
Press Releases Aug 19, 21

2022 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Angela B. Martin– Closely Held Companies and Family Businesses Law Camille Holton DiCroce – Commercial Transactions / UCC Law Jon B. Sparkman – Nonprofit / Charities Law Robert C. Dewhirst – Insurance Law Current Recognized Lawyers: 27 Devine Millimet, Professional Association lawyers named to 2022 Best Lawyers® list […]
Read More
Press Releases Aug 20, 20

2021 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Steve Cohen – Tax Law Camille Holton DiCroce – Banking and Finance Law Matthew R. Johnson – Construction Law Pamela A. Peterson – Family Law Jon B. Sparkman – Closely Held Companies and Family Businesses Law Current Recognized Lawyers: 29 Devine Millimet & Branch, Professional Association lawyers named to 2021 […]
Read More