Nicole Bodoh

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


Speaking Engagements

  • 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

            Banking & Commercial Finance

            Business Launch Initiative

            Business Succession

            Business Taxation

            Charitable & Nonprofit Organizations

            Consumer Products & Manufacturing

            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