After more than 25 years of living in New Hampshire, I consider myself to be a New Englander. But my family roots are in the mid-west, where my great grandfather began a farm and built a big white barn. In the 1970s, when my grandfather passed away, the estate tax laws were so severe that we nearly lost the farm in order to pay the taxes. As a young boy, the possibility of losing our family’s farm sparked a desire in me to help people protect what is important to them. I wanted to make a difference in people’s lives, and becoming a lawyer seemed the best way to accomplish that goal. 
 
Fast forward to the present, and I continue to be driven by the goal of helping people fulfill their dreams and protect their hard-earned assets. My background as a CPA lends itself well to my legal work with businesses, non-profit organizations, and individuals, as taxes affect every industry sector and impact nearly all economic decisions that a business or individual makes. 

Recently I completed a six-year tenure as President of Devine Millimet. During this time, I had the privilege of making a difference in the direction and operation of the firm, being integrally involved in managing all aspects of the firm’s operations, including finance, technology, marketing, facilities, and human resources. Serving the firm in this capacity forced me to sharpen my management skills and to direct the firm's continued growth, including adding two branch offices, in Portsmouth and in Boston. Serving as firm president was an exceedingly challenging and rewarding experience for me and helps me better understand what my clients – many of whom are running small to medium sized businesses – are up against. The combination of tax and CEO expertise helps me walk in my clients’ shoes as I craft legal solutions for them.
  
I enjoy counseling business clients to help them grow while managing risks. I also enjoy working with non-profit organizations to fulfill their charitable missions by assisting them in their organizational and internal governance, as well as their dealings with constituents and regulatory agencies. I regularly work with tax exempt entities in the healthcare, education, developmental disability, social services, and arts sectors.

My practice also includes helping businesses and individuals with tax planning and advising them on strategies to accomplish their goals in the most tax efficient way. I also help clients through audits by the Internal Revenue Service and by the New Hampshire Department of Revenue Administration.
 
For many years I have been privileged to assist clients in the development of safe and affordable housing projects in New England, advising them on the federal low-income housing tax credit and the federal historic tax credit from both the developer's and the investor's perspectives. I love helping clients reduce their tax burdens while providing affordable housing to our communities.

On the personal side, my wife and I are members of Grace Bible Church in Dracut, Massachusetts, where I serve as an elder. The church has been a centerpiece of our personal and family lives and we are grateful to have been able to raise our four children there.
 
Come visit me at Devine Millimet – I’d love to show you the picture of the big white barn that my great grandfather built 95 years ago. The barn is in need of some repair after all these years, but it is still standing and, I am happy to report, it is still in the family. 

Representative Matters

  • Representation of a developer of affordable housing for veterans in New Hampshire
  • Representation of charitable social service organizations in acquisition of a complementary business line
  • Representation of a New Hampshire health services organization in the refinancing and defeasance of its $29 million debt
  • Representation of taxpayers under audit by the New Hampshire Department of Revenue Administration challenging their unitary business classification
  • Representation of a leading New Hampshire hospital affliliation and joint ventures

Publications

  • "2015 Summary of New Hampshire Taxes," July 29, 2015
  • "Compensation conundrum continues," New Hampshire Business Review, August 9, 2013
  • "Real Estate Holding Companies Beware," Business NH Magazine, June 2004

Speaking Engagements

  • "2017 Developments in New Hampshire Taxation, January 2018
  • "2016 Developments in New Hampshire Taxation," January 2017
  • "New Hampshire Taxation of Businesses and Their Owners," June 21 & June 28, 2016
  • "Economic NEXUS & NH Combined Reporting for Unitary Businesses," June 15, 2016
  • "2015 Developments in New Hampshire Taxation," January 2016
  • "New Hampshire Taxation of Businesses and Their Owners," June 12, June 23, August 26, 2015
  • "2014 Developments in New Hampshire Taxation," January 2015
  • "2013 Developments in New Hampshire Taxation," January 2014
  • "New Hampshire Taxation of Businesses & Their Owners," Boston Tax Institute,  December 5, 2011, September 20, 2012, and June 12, 2013
  • "Nexus - Jurisdictional Standard For Income Taxes", NH Society of CPAs, June 3, 2013
  • "New Hampshire’s Unitary Business Principles And Combined Reporting Requirements", New Hampshire Society of CPAs, June 3, 2013
  • "New Hampshire Compensation Deduction - Applicable Standards for 2010 and Post-2010 Taxable Periods," New Hampshire Society of CPAs, May 28, 2013.
  • "2012 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 4 and 11, 2013

Community Involvement

  • Grace Bible Church of Dracut, elder
  • Greater Manchester Chamber of Commerce, legal counsel and director
  • New Hampshire Business Committee for the Arts, director
  • The Wilds Christian Association, Inc., director
  • New Hampshire Business and Industry Association, director


We Can Help You

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


            Speaking Engagements

            • "2011 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 6, 2012
            • "New Hampshire's Reasonable Compensation Deduction and New Hampshire's Combined Reporting for Unitary Business," Massachusetts Association of Accountants, June 12, 2012
            • "New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," Boston Tax Institute, December 12, 2011
            • "New Hampshire Qualified Investment Company (QIC) Overview," New Hampshire Society of CPAs, November 18, 2011
            • "New Hampshire Compensation Deduction, and New Hampshire Combined Reporting for Unitary Businesses," New Hampshire Society of CPAs, October 25, 2011
            • "New Hampshire Taxation of Businesses & Their Owners," Boston Tax Institute, September 28, 2011
            • "New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," New Hampshire Society of Accountants, September 21, 2011
            • "State Tax Nexus and Income Apportionment: Understanding Nexus & Applying Apportionment Provisions in the New England States," New Hampshire Society of CPAs, August 10, 2011
            • "New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," New Hampshire Society of CPAs, July 20, 2011
            • "New Hampshire's Unitary Business Principles and Combined Reporting Requirements," Boston Tax Institute, June 13, 2011
            • "New Hampshire Compensation Deduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," Boston Tax Institute, July 13, 2011
            • "New Hampshire Compensation & NH Combined Reporting," Boston Tax Institute, June 2011
            • "New Hampshire Taxation of Businesses & Their Owners," Boston Tax Institute, June 6, 2011
            • "New Hampshire Taxation of Businesses & Their Owners," New Hampshire Society of CPAs, May 20, 2011
            • "2010 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 7, 2011
            • "2010 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 14, 2011
            • "Recent Developments in New Hampshire Taxation 2010," New Hampshire Society of CPAs, September 23, 2010 and New Hampshire Society of Accountants, September 29, 2010
            • "The New Age of Corporate Governance for Nonprofit Organizations," National Business Institute Seminar, June 21, 2010
            • "Nexus and Combined Reporting: New England States Survey," NEGASC, June 16, 2010
            • "New Hampshire Taxation," Boston Tax Institute, June 11, 2010 & October 29, 2010
            • "Recent Developments in New Hampshire Taxation 2009," December 2009 & January 2010
            • "New Hampshire Reasonable Compensation Issues - Planning Through Audit Response," June 2008
            • "Unitary Business Principle and Combined Reporting, December 2007
            • "New Hampshire State Tax Issues - 25th Annual Tax Forum," November 2007
            • "Massachusetts and New Hampshire & Cross Border Issues," June 2007
            • "Real Estate Transfer Tax - 24th Annual Tax Forum," November 2006

            Services & Industries

            Affordable Housing

            Business Succession

            Business Taxation

            Charitable & Nonprofit Organizations

            Corporate Law

            Healthcare - Devine Health

            Hospitals

            Long-Term Care Facilities

            Medicaid-Funded Agencies

            Physician Practices

            Mergers & Acquisitions

            Taxation for Individuals

            Bar Admissions

            Massachusetts

            New Hampshire

            Education

            Suffolk University Law School, JD, cum laude. 1990

            Bob Jones University, BS, summa cum laude, 1985

            Awards & Affiliations

            New England Super Lawyers - Top Rated Tax Attorney (2007 - 2008, 2011 - 2017)

            Selected by his peers for inclusion in The Best Lawyers in America© 2018 in the fields of Corporate Law (2006), Non-Profit/Charities Law (2007), Tax Law (2011) and Closely Held Companies and Family Businesses Law (2018).

            Named the Best Lawyers® 2016 Non-Profits/Charities Law "Lawyer of the Year" in Manchester.

            Named a 2015 "Lawyer of the Year" in Manchester in the area of Tax Law by Best Lawyers in America®.

            Named "2014 Manchester Non-Profit/Charities Law Lawyer of the Year" by Best Lawyers in America®.

            Ranked in Chambers USA 2011, Corporate Tax, 2006, 2009-2013.


            New Hampshire Bar Association, former chair, Tax Section

            New Hampshire Society of Certified Public Accountants, Board of Directors, 2004-2007; member, Tax Committee