My time is divided between two legal areas. Primarily, I help with the start-up, management, and correction of employer-provided benefit plans. Creating and monitoring estate planning arrangements for individuals and families – from the initial meeting through to the administration of a decedent’s probate estate or trust – is the other part of my work. 
 
Employment benefits statutes are complex. Those include ERISA, the Affordable Care Act, COBRA, and tax code sections related to the IRS approval of retirement plans, along with Code Section 409A, which figures prominently in executive compensation agreement. On the estate planning and probate side, my fellow attorneys and experienced paralegals form a vibrant group with whom I enjoy working.
 
The clients I help are businesses, institutions and other employers, both for-profit and tax-exempt, that need help navigating complicated rules and regulations while providing benefits to valued employees. I assist in trouble-shooting during transactions performing due diligence to identify any operational errors that need correction before an imminent closing date. Clients depend on my expertise to update their profit-sharing and various retirement plans to maintain compliance with IRS rules. I have shepherded clients through audits, inquiries and corrections with the IRS and Department of Labor. My goal is to find and fix your plan’s mistakes before these agencies find them for you.
 
My estate planning clients are individuals and families who are planning for their future and for their children’s and families’ legacies. I talk with young families, retired couples, newly single individuals, and the advisors of each to document their goals and how they want their heirs to remember them.
  
When my work is done for the day, I head home to spend time with my partner of 17 years who also is an attorney, so we both understand what the other does all day. We are both originally from Massachusetts and visit family there, but are fortunate to have also developed terrific friendships here in New Hampshire. I enjoy running and working out, but confess that I spend more time stretching than I did in my athletic glory days. Watching films is a favorite past time, from the pretty ridiculous to the extremely sublime, and everything in between. I enjoy reading, especially history, and neither law school nor my practice has dulled that for me.

Publications

"ACA's Small Business Credit Can Be a Real Benefit," New Hampshire Business Review, November 28- December 11, 2014. 
"Federal and State Tax Consequences of the Windsor Decision Striking Down DOMA," co-authored by Patricia M. McGrath, Esq. and Justin T. Vartanian, Esq.,New Hampshire Society of CPAs, Fall 2013
“Estate Planning for Nontraditional Families” chapter in “A Practical Guide to Estate Planning in New Hampshire,” practice library series published by MCLE New England, Fall 2012
"A compensation package deferred," New Hampshire Business Review, July 14, 2011
"It's time to update qualified retirement plans," New Hampshire Business Review, November 6-19, 2009
"Civil Unions -- Considerations for New Hampshire Employers as the Rights of Marriage are Extended to Civil Union Partners and Their Dependents," co author with Attorney Karen Levchuk, New Hampshire Bar Journal, Vol. 49, No.1, Spring 2008
"New IRC Section 409A's Changes to Deferred Compensation," New Hampshire Society of CPAs Newsletter, May/June 2005
"New Hampshire's New Uniform Trust Code: Not Just for Lawyers," New Hampshire Society of CPAs Newsletter, November 2004

Speaking Engagements

"Employer Tax Issues and the ACA," NBI Live Teleconference, October 21, 2014
"The Affordable Care Act - Are You Ready?," Devine Millimet & Branch, June 5 and June 10, 2014
"Affordable Care Act Overview," NBI-Employment Law: The Latest Developments, February 26, 2014
"Hot Topics in Employment Law", Devine Millimet & Branch, October 23, 2013
"The Affordable Care Act and Legislative Update," Devine Millimet & Branch, May 22, 2013
“Informed Estate Planning for Seniors and their Families," Crotched Mountain Community Care, October 2012; Senior Move Expo, October 2012
"How Nonprofits & Donors' Advisors Can Work Together," Practitioner Panel, annual meeting of Planned Giving Council of NH & VT, June 2012
"Admissions to Collections: an Ounce of Preparation,” New Hampshire Association of Counties Annual Conference, October 2011
"PPACA and the Impact on Employee Benefit Plans," Workplace Benefit Solutions Healthcare Reform Seminar Series, November 2010
"403(b) Plans Compliance," Devine Millimet, CCR LLP, Angell Pension Group, June 2010
"Guardianship: Nuts and Bolts," New Hampshire Health Care Association, September 2010
"New Section 403(b) and 409A Regulations," Devine Millimet Labor and Employment Group - The New Horizon in Labor and Employment Law, October and December 2008
"Employee Benefits," Lorman Education Services - Paying Your Workforce/Compensation and Payroll Issues in New Hampshire, December 2008
"Estate Planning and Civil Unions," Financial Planning Association of Northern New England, June 2008
"Employee Benefits," Lorman Education Services – Writing the Employee Handbook in New Hampshire, May 2008
"Probate and Estate Planning Issues" and "Federal Law and Workplace Benefits for Civil Union Couples," Lorman Education Services - Civil Unions, April 2008
"The New Civil Union Law and Probate, Estate and Gift Tax Applications," New Hampshire Bar Association - The New Civil Union Law, November 2007
"Income Taxation of Non-Tax Dependents Under New Hampshire’s New Insurance and Civil Union Laws," Devine Millimet Labor and Employment Group - Recent Developments in Employment Law, October 2007
"Basics for Establishing a Charitable Planned Giving Program," Devine, Millimet & Branch seminar to New Hampshire's Behavioral and Mental Health Agencies, November, 2006
"Tax & Estate Planning Implications of Divorce," New Hampshire Bar Association - 23rd Annual Tax Forum, November 2005

Community Involvement

Associate in the Leadership New Hampshire class of 2008, a year-long program to identify emerging leaders and develop a network for effective leadership.



Get in touch

        Contact Information

        (603) 695-8537

        Send an Email

        Services & Industries

        Charitable & Nonprofit Organizations

        Employment & Employee Benefits Litigation

        Estate & Succession Planning

        Estate Administration

        Healthcare

        Hospitals

        Physician Practices

        Labor, Employment & Employee Benefits

        Mergers & Acquisitions

        Probate & Wealth Transfer Litigation

        Bar Admissions

        Massachusetts

        New Hampshire

        Education

        Boston University School of Law, LLM Taxation, 2003

        Suffolk University Law School, JD, magna cum laude, 1997

        University of Pittsburgh, Master of Arts, 1979

        Emerson College, BS, cum laude, 1977

        Awards & Affiliations

        Selected by her peers for inclusion in The Best Lawyers in America© 2016 in the fields of Employee Benefits (ERISA) Law.

        Named the Best Lawyers® 2016 Employee Benefits (ERISA) Law "Lawyer of the Year" in Manchester.

        Selected in 2015 by peers for inclusion in The Best Lawyers in America®  in the field of Employee Benefits (ERISA) Law, since 2007

        Named a New England Super Lawyer in the area of Employee Benefits, since 2014


        New Hampshire Bar Association

        Massachusetts Bar Association

        New Hampshire Estate Planning Council