Most of my work involves assisting clients purchase a business or sell or transfer ownership of their current business. With a background in finance and taxation, I often work with business clients and their other advisors to position companies for sale and structure transactions in the most tax efficient manner. When I’m not doing merger and acquisition work, I enjoy assisting startup companies to structure the business from a legal perspective and raise its initial capital. Beyond these specialties, I advise clients on various general business matters such as contract review and negotiations, creating and structuring employee stock ownership plans (ESOPs), structural reorganizations, re-financings, succession and strategic planning.         

Our clients range from individuals, businesses of all sizes, and non-profits. I have had the good fortune of working on several complex merger and acquisition transaction with transactional values over $100 million; but work just as hard on many transactions with values under $5 million. In addition, as part of succession planning for a certain closely-held business, I assisted with the creation of ESOPs which have resulted in several regional employee-owned businesses. Transactional work often includes complexities that require creativity and collaboration, and our team takes pride in working with our clients and their advisors to get deals done.   

I live with my wife and two daughters on New Hampshire’s seacoast and it is particularly important to me to be active in my community. I am a member of Leadership Seacoast Class of 2013 and I am also a board member of the American Heart Association in New Hampshire. When I am not at work, you’ll find me skating with my kids on our backyard hockey rink in the winter or chasing them down North Beach in Hampton in the summer. In general, I’m pretty happy to be outside and enjoying all the region has to offer with family and friends, including golf, fishing, bird hunting, and skiing!

Representative Matters

  • The sale of a major defense contractor to a publicly-traded leading provider of high technology products and systems.
  • The sale of a division of an ESOP-owned international textile manufacturing and processing company.
  • The joint venture between a regional e-waste recovery and recycling business and an India-based company.
  • The sale of a majority ownership interest in an equipment leasing and financing company based on an enterprise value of $115 million to a publicly-traded private equity firm.
  • The sale of a New Hampshire-based liberal arts college to a publicly traded for-profit company.
  • The sale of a regional oil distribution company and its over thirty retail locations to a New England-based petroleum marketing distribution company. 
  • The acquisition of a New Hampshire-based candle manufacturer by a private equity firm.


  • "Funding A Growing Business", Small Business E-News (March 26, 2013)
  • "Nontax Choice of Entity: Choosing the Right New Hampshire Entity on Nontax Grounds,” chapter in “A Practical Guide to Organizing a Business ,” practice library series published by MCLE New England, Fall 2012
  • "Business Succession Planning", Tax E-News (September 26, 2011).
  • "Ask the Expert: What is deferred compensation and what issues should I be looking out for when making or reviewing these arrangements with my employees?", BIA Report, (November 2010).
  • "1031 Exchanges and Single-Member LLC’s – Is the New Hampshire DRA Creating Something Out of Nothing", State Tax E-News (January 11, 2010)
  • “American Recovery and Reinvestment Act – Impact Outside of Road Work”, State Tax E-News (June 25, 2009)

Speaking Engagements

  • "Creative Workforce Solutions for New Hampshire Businesses: How to Attract and Retain Talent," Business Speak, January 22, 2016
  • "M&A Transactions from a CFO/Management Accountant Perspective," presented to the Institute of Management Accountants, June 18, 2015
  • "Boots to Business," Small Business Administration, presenter
  • "The Nuts and Bolts of Buying and Selling New Hampshire Businesses," New Hampshire Society of CPAs, May 28, 2013. 
  • "The Affordable Care Act and Legislative Update," May 22, 2013.
  • Select Federal Tax Issues: Passive Activities and Real Estate Professions Issues – 30th Annual Tax Forum (November 30, 2012)
  • Top Tips to Protect Your Business and Position It for Future Growth, New Hampshire Small Business Week (May 22, 2012)
  • Mergers & Acquisitions - Nuts & Bolts of Buying & Selling a Business, New Hampshire Society of CPAs (November 29, 2011)
  • How To Buy or Sell A Business, New Hampshire Business Sales Associates (June 8, 2011)
  • Mergers & Acquisitions - Transactional and Tax Issues, New Hampshire Society of Accountants (April 27, 2011)

Community Involvement

  • Exeter Area Charitable Foundation, 2015-present
  • NH/VT Schweitzer Fellowship Program, Advisory Board Member
  • American Heart Association, Board of Directors, 2013 - 2015; co-chair, 2010 Special Appeal Event

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

            Business Launch Initiative

            Business Succession

            Business Taxation

            Consumer Products & Manufacturing

            Corporate Law

            Employee Stock Ownership Plan - ESOP

            High Tech

            Mergers & Acquisitions

            Real Estate

            Real Estate Development

            Real Estate for Businesses

            Startup Team

            Wholesale Distributors

            Bar Admissions

            New Hampshire


            Boston University School of Law, LLM in Taxation

            Vermont Law School, JD, magna cum laude

            Gordon College, BA Economics and Business Administration - International Concentration 

            Awards & Affiliations

            Super Lawyers - New England Rising Star - Top Rated Business & Corporate Attorney (2012- 2017)

            New Hampshire Bar Association, Tax section, chairman, 2014

            Graduate, Leadership Seacoast, 2013