I practice in the areas of ERISA and executive compensation, taxation, and mergers and acquisitions and assist clients with a variety of regulatory and transactional matters. My experience includes review and analysis of benefit plan compliance matters arising out 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 highly compensated executives. With nearly twenty years of experience, I have identified and resolved a multitude of complex issues that arise when clients adopt and maintain benefit plans as they grow and sell their businesses. 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 a supporter of the Portsmouth Historical Society and Strawbery Banke, I enjoy attending events that strengthen our heritage
Representative Matters
- Correction of qualified plan failures and filing delinquent Form 5500s in accordance with the rules and regulations of the Department of Labor and the Internal Revenue Service
- Closure of qualified plans where plan sponsor sold its assets to an acquiring entity
- Wind-up of qualified plan 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
- Subject matter expert in litigation involving a failed “top hat” plan
- Asset sales of a metal fabrication, lumber, vehicle dealerships and oil companies
- Stock sales 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
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
Community Involvement
- Member of the Historical Society of New Hampshire
- Supporter of the Portsmouth Historical Society
- Supporter of Strawbery Banke Museum
- Featured Speaker – “State of M&A,” joint event among Devine Millimet and various advisory firms, September 21, 2023
- 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
press-releases
Jan 1, 22
MANCHESTER, NH – Devine Millimet is pleased to announce that Nicole M. Bodoh has been elected as a Shareholder of the firm, effective January 1, 2022. Nicole joined Devine Millimet’s corporate team in September of 2019 as an Of Counsel attorney and brings over sixteen years of experience in transactional, M&A, tax […]
press-releases
Dec 5, 19
Manchester, NH – Devine Millimet, one of the largest full-service law firms in northern New England, welcomes Nicole Bodoh. Nicole joins Devine Millimet’s corporate team as an Of Counsel attorney and brings well over a decade of experience in transactional, M&A, tax and regulatory compliance work. Nicole assists clients with a variety […]
seminars-events
Jan 1, 25
Join us online to stay up-to-date with the latest changes in tax laws and regulations in the state of New Hampshire. This event is a fantastic opportunity for tax professionals, business owners, and individuals who want to understand the impact of these developments on their financial matters. Our speakers will […]
seminars-events
Jan 11, 23
When: Wednesday, January 11, 2023 8:30 AM Cost: FREE Location: Online This event has ended. Devine Millimet’s Tax Team invites you and your colleagues to attend our annual New Hampshire tax update program which will again be presented as a complimentary webinar. This update seminar is intended to be a […]
