Nicole M. Bodoh

Shareholder
Manchester, NH | Portsmouth, NH

I practice in the areas of taxation, ERISA and employer-provided benefit plans, 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 benefit plan compliance issues. I regularly assist with stock and asset purchases, conversions, redomestications, 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 financial institutions, regional and national companies, tax-exempt entities and local businesses. With over fifteen years of experience, I have identified and resolved a multitude of complex issues that arise when clients 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, equity compensation plans, and closing documents. I ensure that my clients mitigate and avoid 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, the Music Hall, and Strawbery Banke, I enjoy attending events that strengthen our heritage. I also strive to give back to the community as a member of various charitable organizations.

Representative Matters

Correction of qualified plan failures in accordance with ERISA and the Internal Revenue Code
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 deferred compensation plans, stock option and restricted stock plans compliant with Section 409A
Joint venture transaction among commercial real estate developers
Acquisition of a local snack food producer by a national company
Asset Sales of a metal fabrication, lumber, and, vehicle dealerships and oil companies
Stock sale of a chocolate producer, restaurant franchises, and life sciences firms
Sales of membership interest in multiple companies owning solar facility
International reorganization of a mining software and engineering company
Negotiation of multiple credit facilities on behalf of national financial institutions
State and SEC registrations of investment advisors

Publications

"Guidance Issued by the IRS Regarding the Expansion of COBRA under the American Rescue Plan Act of 2021," Devine Millimet E-Alert, June 1, 2021
"Expansion of COBRA Benefits under the American Rescue Plan Act of 2021," Devine Millimet E-Alert, March 26, 2021
"Frequently Asked Questions regarding Loans under the Paycheck Protection Program (the “PPP”) and the Tax Credits Available under the CARES Act," Devine Millimet E-Alert, April 8, 2020
"Tax Cuts for Businesses Created by CARES," Devine Millimet E-Alert, April 1, 2020
Contributor - "Captive Insurers’ Court Losses May End Tax Planning Method," Law 360 Tax Authority, May 2, 2019
Author - "Recently Passed Legislation May Help to Clarify Real Estate Transfer Tax Rules," New Hampshire Business Review, August 8, 2014
Contributor - "Section 83 Applicability Take Center Stage in Google, Time Warner, IRS Tax Triangle," Bloomberg BNA Daily Tax Report, April 7, 2014, No. 66
Author - "What is UBIT and When Does a Nonprofit Owe It?" New Hampshire Business Review, March 21, 2014
Contributor - "Captive Insurance Continues to Draw Interest after Rent-A-Center Decision," Bloomberg BNA Daily Tax Report, March 19, 2014