The business climate is constantly changing. Having successfully navigated the Great Recession, businesses continue to experience measured and steady recovery. To stay ahead of the curve, we work closely with our clients to assess their corporate structure, strategic plan, and business continuity objectives in order to position our clients for successful business results.

Our corporate law attorneys assist clients with a wide range of business, tax, and employment matters. We act as our clients’ outside general counsel with respect to all of their business and corporate needs. We assist first-time and seasoned entrepreneurs, small and large privately held businesses, family-owned enterprises, and venture-backed entities, with all issues that relate to business ownership and governance, including entity formation; contract preparation, review and negotiation; executive compensation; debt and equity financing; employment matters; and governance, business finance, and succession planning.

From early-stage entrepreneurs to experienced business leaders, we work with clients to identify risks that can affect their business, form strategies to minimize those risks, and implement tactics to accomplish our clients’ goals.

Our Services

Business Continuity Planning

For our clients with interests in closely held businesses, a key to effective planning is the structure for the succession of the closely held business and the implementation of shareholder agreements and cross-purchase agreements.

Financing

We assist clients in obtaining the debt or equity financing necessary for the successful growth and operation of their business.

Employment

Our team tailors appropriate employment agreements, confidentiality agreements, and noncompetition agreements for employment relationships, taking into account the many nuances of federal and state employment law.

Executive Compensation Arrangements

We assist clients in structuring deferred compensation plans with or without rabbi or secular trusts, golden parachute provisions, bonus and employment agreements, as well as equity and other non-equity based incentives such as stock appreciation rights, and compensation arrangements such as restricted stock or stock option plans, deferred compensation, restricted stock plans, phantom stock plans, and creative bonus arrangements.

Employee Benefits

Our attorneys counsel clients in selecting, designing, installing, reviewing, amending, and terminating appropriate employee benefit plans for their employees.

Contracts

Our team negotiates, prepares, and reviews a wide variety of contracts for companies relating to all aspects of their business and their contractual relationships.

Tax Planning and Federal & State Taxation

Devine Millimet attorneys integrate a client’s business objectives with the tax planning tools that are available to enable our clients to achieve those objectives while minimizing both federal and state taxes.  We also represent clients before the New Hampshire Department of Revenue in audits and administrative proceedings.

Start-ups

Our team assists clients in comparing and selecting the most appropriate form of entity for their business.

Buy-sell Arrangements

We help clients structure buy-sell arrangements among the business and its owners, working closely with the company’s accounting and insurance professionals to facilitate implementation of the arrangement.

articles-updates Dec 27, 24

Hold Everything – Fifth Circuit Court of Appeals Does About-Face and BOI Reporting Again Voluntary

We recently reported that on December 23rd the US Court of Appeals for the Fifth Circuit stayed the preliminary injunction of the Corporate Transparency Act (“CTA”), thereby requiring the reporting to FinCEN of Beneficial Ownership Information by “reporting companies” – most small business entities and many non-profit organizations. FinCEN then […]
articles-updates Dec 6, 24

Maine Employment Law Update: Maine DOL Announces Paid Family & Medical Leave (PFML) Rules Are Now Final

December 5, 2024 The Maine Department of Labor (DOL) announced on December 4th that the rules for the much-anticipated Paid Family Medical Leave program have been finalized. By law, all Maine employers are now required effective January 1, 2025, to contribute 0.5 or 1 percent from each employee’s paycheck each […]
articles-updates Dec 6, 24

Stop The Presses- Corporate Transparency Act Put On Hold

On December 3, 2024, the United States District Court for the Eastern District of Texas (Mazzant, J.), granted a preliminary, nationwide injunction barring the enforcement of the Corporate Transparency Act (the “CTA”) and 31 C.F.R. 1010.380 (the “Reporting Rule”), which requires “reporting companies” (most small businesses and some tax-exempt organizations) […]
articles-updates Dec 29, 23

Devine Compliance Alert – Corporate Transparency Act

CORPORATE TRANSPARENCY ACT IN EFFECT JANUARY 1, 2024 As has been reported but not well understood, most companies have another compliance obligation beginning January 1, 2024. The Corporate Transparency Act (CTA) will be in effect and “Reporting Companies” will be required to submit “Beneficial Ownership Information” reports online with the Financial Crimes […]
articles-updates Jul 7, 21

Statewide Leadership Program Visits North Country

Angela Martin visits North Country as part of Leadership New Hampshire, a program for emerging leaders to engage with communities throughout the state. Article behind paywall. © 2017 The Berlin Daily Sun
press-releases Sep 12, 24

Devine Millimet Awarded The Best of the 603 Gold in Three Categories

Manchester, NH – Devine Millimet Attorneys at Law is honored to be awarded The Best of the 603- Gold, presented by Manchester Radio Group, in three categories: ELDER LAW – Gold Wills, Trusts & Estate Planning The Devine Millimet trusts and estates practice group offers compassionate, knowledgeable and personalized service […]
press-releases Apr 10, 23

Devine Millimet Attorneys at Law Welcome Three New Of Counsel Attorneys

Manchester, NH – Devine Millimet Attorneys at Law is pleased to welcome three new Corporate Of Counsel Attorneys to their firm. With over 50 years combined experience, the addition of individuals of this caliber is an asset to the team. Richard J. Schoepke, a native of Tennessee, joined the firm […]
press-releases Jan 12, 23

Angela Martin Named the Face of Mergers & Acquisitions 2022

MANCHESTER, NH – Angela B. Martin, Devine Millimet shareholder, co-chair of the firm’s Mergers & Acquisitions Team, and chair of the Start-Up Team, was recently recognized as The Face of Mergers & Acquisitions by New Hampshire Magazine in its Faces of New Hampshire issue. Angela was named Lawyer of the […]
press-releases Oct 28, 22

Devine Millimet Welcomes William Callif to the Firm

MANCHESTER, NH – Devine Millimet is pleased to welcome William Callif to the firm as a Corporate Associate in our Manchester office. Will is a 2022 graduate of Suffolk University School of Law with a Business Law and Financial Services Concentration. As a member of the Devine corporate team, he […]
press-releases Sep 1, 22

We are Pleased to Welcome Benjamin Winer and Cory D.N. Greenleaf to the Firm

MANCHESTER, NH – Benjamin Winer joins the firm as a Corporate Associate. Ben is a Daniel Webster Scholar Honors Program Graduate. As a part of the corporate team, Ben will support a variety of practice groups, including mergers and acquisitions, real estate, and other corporate and transactional matters. Cory Greenleaf joins the […]
press-releases Jan 1, 22

Nicole M. Bodoh Has Been Admitted as a Shareholder of the Firm

MANCHESTER, NH – Devine Millimet is pleased to announce that Nicole M. Bodoh has been elected as a Shareholder of the firm, effective January 1, 2022. Nicole joined Devine Millimet’s corporate team in September of 2019 as an Of Counsel attorney and brings over sixteen years of experience in transactional, M&A, tax […]
press-releases Oct 18, 21

Angela B. Martin Featured in New Hampshire Magazine

Angela B. Martin, Devine Millimet & Branch Recognized as a Lawyer of the Year in Closely Held Companies and Family Businesses Law. SEE THE ARTICLE HERE. About Devine Millimet Devine Millimet is one of the largest and most dynamic business and litigation law firms in the region, serving our clients and […]
press-releases Jan 1, 20

Rebecca Kane Named a Devine Millimet Shareholder

MANCHESTER, NH – Devine Millimet is pleased to announce that Rebecca S. Kane has been admitted as a Shareholder of the firm, effective January 1, 2020. Rebecca joined Devine Millimet in June of 2014 and focuses her practice on real estate transactions and mergers and acquisitions in numerous industry sectors including healthcare, manufacturing, […]

we can help you

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

we can help you

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

Overview

The business climate is constantly changing. Having successfully navigated the Great Recession, businesses continue to experience measured and steady recovery. To stay ahead of the curve, we work closely with our clients to assess their corporate structure, strategic plan, and business continuity objectives in order to position our clients for successful business results.

Our corporate law attorneys assist clients with a wide range of business, tax, and employment matters. We act as our clients’ outside general counsel with respect to all of their business and corporate needs. We assist first-time and seasoned entrepreneurs, small and large privately held businesses, family-owned enterprises, and venture-backed entities, with all issues that relate to business ownership and governance, including entity formation; contract preparation, review and negotiation; executive compensation; debt and equity financing; employment matters; and governance, business finance, and succession planning.

From early-stage entrepreneurs to experienced business leaders, we work with clients to identify risks that can affect their business, form strategies to minimize those risks, and implement tactics to accomplish our clients’ goals.

Our Services

Business Continuity Planning

For our clients with interests in closely held businesses, a key to effective planning is the structure for the succession of the closely held business and the implementation of shareholder agreements and cross-purchase agreements.

Financing

We assist clients in obtaining the debt or equity financing necessary for the successful growth and operation of their business.

Employment

Our team tailors appropriate employment agreements, confidentiality agreements, and noncompetition agreements for employment relationships, taking into account the many nuances of federal and state employment law.

Executive Compensation Arrangements

We assist clients in structuring deferred compensation plans with or without rabbi or secular trusts, golden parachute provisions, bonus and employment agreements, as well as equity and other non-equity based incentives such as stock appreciation rights, and compensation arrangements such as restricted stock or stock option plans, deferred compensation, restricted stock plans, phantom stock plans, and creative bonus arrangements.

Employee Benefits

Our attorneys counsel clients in selecting, designing, installing, reviewing, amending, and terminating appropriate employee benefit plans for their employees.

Contracts

Our team negotiates, prepares, and reviews a wide variety of contracts for companies relating to all aspects of their business and their contractual relationships.

Tax Planning and Federal & State Taxation

Devine Millimet attorneys integrate a client’s business objectives with the tax planning tools that are available to enable our clients to achieve those objectives while minimizing both federal and state taxes.  We also represent clients before the New Hampshire Department of Revenue in audits and administrative proceedings.

Start-ups

Our team assists clients in comparing and selecting the most appropriate form of entity for their business.

Buy-sell Arrangements

We help clients structure buy-sell arrangements among the business and its owners, working closely with the company’s accounting and insurance professionals to facilitate implementation of the arrangement.

Team

John S. Galle

Associate

Justin Pelletier

Associate

Benjamin L. Winer

Associate

Eli Wendell

Associate

Jon B. Sparkman

Shareholder

Articles & Updates

Articles & Updates Dec 27, 24

Hold Everything – Fifth Circuit Court of Appeals Does About-Face and BOI Reporting Again Voluntary

We recently reported that on December 23rd the US Court of Appeals for the Fifth Circuit stayed the preliminary injunction of the Corporate Transparency Act (“CTA”), thereby requiring the reporting to FinCEN of Beneficial Ownership Information by “reporting companies” – most small business entities and many non-profit organizations. FinCEN then […]
Articles & Updates Dec 6, 24

Maine Employment Law Update: Maine DOL Announces Paid Family & Medical Leave (PFML) Rules Are Now Final

December 5, 2024 The Maine Department of Labor (DOL) announced on December 4th that the rules for the much-anticipated Paid Family Medical Leave program have been finalized. By law, all Maine employers are now required effective January 1, 2025, to contribute 0.5 or 1 percent from each employee’s paycheck each […]
Articles & Updates Dec 6, 24

Stop The Presses- Corporate Transparency Act Put On Hold

On December 3, 2024, the United States District Court for the Eastern District of Texas (Mazzant, J.), granted a preliminary, nationwide injunction barring the enforcement of the Corporate Transparency Act (the “CTA”) and 31 C.F.R. 1010.380 (the “Reporting Rule”), which requires “reporting companies” (most small businesses and some tax-exempt organizations) […]
Articles & Updates Dec 29, 23

Devine Compliance Alert – Corporate Transparency Act

CORPORATE TRANSPARENCY ACT IN EFFECT JANUARY 1, 2024 As has been reported but not well understood, most companies have another compliance obligation beginning January 1, 2024. The Corporate Transparency Act (CTA) will be in effect and “Reporting Companies” will be required to submit “Beneficial Ownership Information” reports online with the Financial Crimes […]
Articles & Updates Jul 7, 21

Statewide Leadership Program Visits North Country

Angela Martin visits North Country as part of Leadership New Hampshire, a program for emerging leaders to engage with communities throughout the state. Article behind paywall. © 2017 The Berlin Daily Sun

Press Releases

Press Releases Sep 12, 24

Devine Millimet Awarded The Best of the 603 Gold in Three Categories

Manchester, NH – Devine Millimet Attorneys at Law is honored to be awarded The Best of the 603- Gold, presented by Manchester Radio Group, in three categories: ELDER LAW – Gold Wills, Trusts & Estate Planning The Devine Millimet trusts and estates practice group offers compassionate, knowledgeable and personalized service […]
Press Releases Apr 10, 23

Devine Millimet Attorneys at Law Welcome Three New Of Counsel Attorneys

Manchester, NH – Devine Millimet Attorneys at Law is pleased to welcome three new Corporate Of Counsel Attorneys to their firm. With over 50 years combined experience, the addition of individuals of this caliber is an asset to the team. Richard J. Schoepke, a native of Tennessee, joined the firm […]
Press Releases Jan 12, 23

Angela Martin Named the Face of Mergers & Acquisitions 2022

MANCHESTER, NH – Angela B. Martin, Devine Millimet shareholder, co-chair of the firm’s Mergers & Acquisitions Team, and chair of the Start-Up Team, was recently recognized as The Face of Mergers & Acquisitions by New Hampshire Magazine in its Faces of New Hampshire issue. Angela was named Lawyer of the […]
Press Releases Oct 28, 22

Devine Millimet Welcomes William Callif to the Firm

MANCHESTER, NH – Devine Millimet is pleased to welcome William Callif to the firm as a Corporate Associate in our Manchester office. Will is a 2022 graduate of Suffolk University School of Law with a Business Law and Financial Services Concentration. As a member of the Devine corporate team, he […]
Press Releases Sep 1, 22

We are Pleased to Welcome Benjamin Winer and Cory D.N. Greenleaf to the Firm

MANCHESTER, NH – Benjamin Winer joins the firm as a Corporate Associate. Ben is a Daniel Webster Scholar Honors Program Graduate. As a part of the corporate team, Ben will support a variety of practice groups, including mergers and acquisitions, real estate, and other corporate and transactional matters. Cory Greenleaf joins the […]
Press Releases Jan 1, 22

Nicole M. Bodoh Has Been Admitted as a Shareholder of the Firm

MANCHESTER, NH – Devine Millimet is pleased to announce that Nicole M. Bodoh has been elected as a Shareholder of the firm, effective January 1, 2022. Nicole joined Devine Millimet’s corporate team in September of 2019 as an Of Counsel attorney and brings over sixteen years of experience in transactional, M&A, tax […]
Press Releases Oct 18, 21

Angela B. Martin Featured in New Hampshire Magazine

Angela B. Martin, Devine Millimet & Branch Recognized as a Lawyer of the Year in Closely Held Companies and Family Businesses Law. SEE THE ARTICLE HERE. About Devine Millimet Devine Millimet is one of the largest and most dynamic business and litigation law firms in the region, serving our clients and […]
Press Releases Jan 1, 20

Rebecca Kane Named a Devine Millimet Shareholder

MANCHESTER, NH – Devine Millimet is pleased to announce that Rebecca S. Kane has been admitted as a Shareholder of the firm, effective January 1, 2020. Rebecca joined Devine Millimet in June of 2014 and focuses her practice on real estate transactions and mergers and acquisitions in numerous industry sectors including healthcare, manufacturing, […]