Patricia M. McGrath
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 Internal Revenue Tax code sections related to the IRS approval of retirement plans, along with Code Section 409A, which figures prominently in executive compensation agreements. 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 workplace benefits to valued employees. I assist in trouble-shooting during business transactions (for example, the sale of your business), performing due diligence to identify any operational errors that need correction before closing the deal. Clients depend on my expertise to update their 401(k) and other retirement plans to maintain compliance with complex 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, business owners, 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 wife of many 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 golf, training 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.


Speaking Engagements

  • "Deadlines, Options, Dreams: 2019 Pension and Health Benefits Update," Devine Millimet Annual Employment and Benefits Law Update, November 5, 2019
  • "What’s New? What’s Next? What’s Left? Pension and Health Benefits Update," Devine Millimet Annual Employment and Benefits Law Update, October 24, 2018
  • "New Looks, Correction Tools and Updates for Employer-Sponsored Retirement and Welfare Plans," NH Society of CPAs - Employment Law and Benefits Issues for Accountants, December 1, 2017
  • "Is Your Benefit Plan Compliant? Guidelines and Fixes," Devine Millimet Annual Employment and Benefits Law Update, November 7, 2017
  • "Benefits and Pitfalls of Wellness Programs: Compliance with the EEOC and GINA Rules," New Hampshire Bar Association- 16th Annual Labor and Employment Law Update, April 7, 2017
  • "Workplace Wellness: New EEOC Guidelines and Pitfalls of Wellness Incentive Programs," NHBA Labor & Employment Law Section meeting, January 27, 2017
  • "Best Practices for Plan Fiduciaries," Devine Millimet Annual Employment and Benefits Law Update, November 19, 2016
  • "Affordable Care Act Update," Devine Millimet Annual Employment and Benefits Law Update, November 12, 2015
  • "Latest Developments in Healthcare for Employees," New Hampshire Bar Association- 33rd Annual Tax Forum, November 5, 2015
  • "Human Resources Law: From Start to Finish," National Business Institute, November 4, 2015
  • "Health Coverage Options and Credits Under the ACA," NHSCPA Not-for-Profit Conference, May 21, 2015
  • "The Basics of Probate & Trust Administration: The End of the Planned Giving Tunnel," Planned Giving Council of NH & VT, April 10, 2015
  • "Health Care Reform Check-up," Devine Millimet Annual Employment and Benefits Law Update, November 5, 2014
  • "Employer Tax Issues and the ACA," NBI Live Teleconference, October 21, 2014
  • "The Affordable Care Act - Are You Ready?," Devine Millimet, June 5 and June 10, 2014
  • "Affordable Care Act Overview," NBI-Employment Law: The Latest Developments, February 26, 2014
  • "How Nonprofits & Donors' Advisors Can Work Together," Practitioner Panel, annual meeting of Planned Giving Council of NH & VT, June 2012

Community Involvement

  • Leadership New Hampshire, Class of 2008.

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

            Charitable & Nonprofit Organizations

            Employee Stock Ownership Plan - ESOP

            Employment & Employee Benefits Litigation

            Healthcare - Devine Health


            Physician Practices

            Labor, Employment & Employee Benefits

            Mergers & Acquisitions

            Probate & Trust Administration

            Probate & Wealth Transfer Litigation

            Wills, Trusts & Estate Planning

            Bar Admissions


            New Hampshire


            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

            New England Super Lawyers - Top Rated Employee Benefits Attorney, 2014 - 2016

            Received the Best Lawyers® 2018 Employee Benefits (ERISA) Law "Lawyer of the Year" award in Manchester

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

            Included in The Best Lawyers in America© for her work in Employee Benefits (ERISA) Law since 2007

            Recognized and ranked Band 1 in Chambers USA as one of America's leading attorneys in the Employee Benefits & Executive Compensation category since 2018


            New Hampshire Bar Association

            Massachusetts Bar Association

            New Hampshire Estate Planning Council

            New England Employee Benefits Council