Nicole Bodoh

I practice in the areas of ERISA and employer-provided benefit plans, taxation, and mergers and acquisitions and assist clients with a variety of regulatory and transactional matters. My experience includes review and analysis of the tax consequences of certain transactions, as well as preparation of executive compensation plans and correction of qualified plan compliance issues. I also regularly assist with stock and asset purchases, conversions, mergers, recapitalizations and tax-free reorganizations. My experience handling these types of matters has made me a vital business advisor for clients throughout New Hampshire, Massachusetts and Vermont.

I represent a diverse group of clients including regional and national companies, local businesses, and tax-exempt entities. With over eighteen years of experience, I have identified and resolved a multitude of complex issues that arise when clients adopt and maintain benefit plans, grow, and sell their businesses, extend or borrow credit, and enter into joint venture transactions. My unique background in law, taxation and writing lends itself to drafting and negotiating many types of contracts, incentive compensation plans and closing documents. I ensure that my clients avoid and resolve plan compliance issues and mitigate risk associated with business transactions, that documentation precisely reflects the agreed terms, and that deals are closed and matters resolved as quickly and efficiently as possible.   

I am deeply interested in the history of my community and an advocate for preservation of our state’s historic structures. As a member of the New Hampshire Historical Society and the Portsmouth Historical Society, and a supporter of Strawbery Banke, I enjoy attending events that strengthen our heritage. I also strive to give back to the community through various charitable organizations.

Representative Matters

  • Correction of qualified plan failures and reporting delinquencies in accordance with the rules and regulations of the Department of Labor and the Internal Revenue Service
  • Closure of qualified plans where plan sponsor filed for Chapter 11 bankruptcy
  • Tax-free partial liquidation of corporation through redemption of minority stockholder
  • Drafting of supplemental executive retirement plans and stock appreciation rights, restricted stock and stock option plans
  • Asset sales of a metal fabrication, lumber, vehicle dealerships and oil companies
  • Stock sale of a chocolate producer, restaurant franchise and life science firm
  • Sales of membership interest in multiple companies owning solar facility
  • International reorganization of a mining software company
  • Negotiation of credit facilities on behalf of client borrowers
  • State and SEC registrations of investment advisors


Speaking Engagements

  • Featured Speaker - "Perspectives on a Post-Sale World," Alliance of Mergers & Acquisitions Advisors Event, September 12, 2022
  • Featured Speaker - "Renewable Energy Taxation," Clean Energy New Hampshire Conference, May 23, 2019

Community Involvement

  • Supporter of New Hampshire Women’s Foundation
  • Member of the Historical Society of New Hampshire
  • Member of the Portsmouth Historical Society
  • Member of Strawbery Banke Museum

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

            Charitable & Nonprofit Organizations

            Corporate Law

            Labor, Employment & Employee Benefits

            Mergers & Acquisitions

            Regulatory Compliance for Businesses

            Startup Team

            Bar Admissions


            New Hampshire




            Temple University Beasley School of Law, LLM, 2010

            University of Pittsburgh School of Law, JD, 2005

            University of Düsseldorf, MA, 1998

            John Carroll University, BA, 1993

            Awards & Affiliations

            ​Alliance of Mergers and Acquisitions Advisors, New England Chapter, Board Member, 2021

            New Hampshire Bar Association, 2013 - present

            New Hampshire Bar Association, Tax Section, Treasurer, 2014