I chair our firm’s Mergers & Acquisitions Team of 15 transactional attorneys and tax specialists and assist our firm clients with regard to achieving their estate planning objectives. Having more than 30 years’ experience as an M&A attorney and corporate advisor, combined with being a CPA and having a master’s degree in taxation, provides me with a unique background and perspective to advise the firm’s business clients in achieving their goals in the most timely and tax-efficient manner.  

Whether we are buying or selling a business, I structure and oversee our firm’s M&A transactions. As a trusted business advisor, I handle matters for companies of all sizes and in all industries and professions. I am a detail-oriented person who puts client objectives first and has the experience to spot and solve complex transactional issues that mitigate risks for our clients. Clients know that they can count on me to get the deal done. I personally oversee all aspects of M&A transactions starting with confidentiality and non-disclosure agreements, preparing and negotiating all documentation from the letter of intent to all of the definitive documentation and required closing documents, as well as following through with post-closing adjustments and the collection of any deferred or escrowed payments. 

I am an accomplished upland game and duck hunter and enjoy golfing, hunting, fishing, boating, and kayaking with clients and referral sources. Community involvement is important to me, and I am active in numerous charitable organizations including the New Hampshire Charitable Foundation, The Mayhew Program for Boys, Children’s Hospital at Dartmouth (“CHaD”), and the New Hampshire Fisher Cats Charitable Foundation.

Representative Matters

  • Sale of retail clothing manufacturer
  • Sale of national equipment financing company
  • Sale of regional auto parts company
  • Sale of regional ambulance service company
  • Sale of machine tool shop for gun industry
  • Purchase of aluminum cast molding company
  • Sale of retail lumber distribution business
  • Various ESOP transactions and private equity financings
  • Purchase of candle manufacturing business
  • Various financing, recapitalization and restructuring transactions
  • Purchase of regional materials recycling facility
  • Sale of a regional home heating oil company
  • Sale of regional beauty supply distribution business
  • Purchase and sale of numerous accounting firms, physician group practices, dental practices and law firms

Publications

  • "Maine, New Hampshire, Rhode Island and Vermont Limited Liability Company Forms and Practice Manual," Co-author, 1999
  • "Stock Options and Stock Appreciation," M & A Today, Volume 12, No. 10

Speaking Engagements

  • "Merger Mania: The Nuts & Bolts of Selling Your Business," SBANE, Portsmouth, NH, May 25, 2016
  • "Buying and Selling New Hampshire Businesses - A Nuts & Bolts Review," Manchester, NH, May 25, 2016
  • “Your Client’s Business: Keep It or Sell It,” Devine Millimet, May 13, 2016
  • “Selecting the Right Advisory Team,” Alliance of Mergers & Acquisition Advisors, Newton, Mass., February 9, 2015
  • “Employee Stock Ownership Plans,”NH Society of CPAs, June 9, 2014
  • “The Nuts and Bolts of Estate Planning: Pitfalls for Accountants,” NH Society of CPAs, May 30, 2013
  • “Nuts and Bolts of Buying and Selling New Hampshire Businesses,” May 28, 2013
  • “Nuts and Bolts of Estate Planning,” NH Society of CPAs, May 22, 2012
  • “Nuts and Bolts of Mergers & Acquisitions,” NH Society of CPAs, November 29, 2011

Steve is a frequent speaker at industry seminars and before business groups including speaking engagements in front of lawyers, accountants and business appraisers. Speaking engagements include estate planning for retirees of a regional telephone company, estate planning for retirees of a state higher education institution, speaking to regional automotive franchisees concerning business and estate planning issues, and estate planning seminars for clients of several national stock brokerage firms.

Community Involvement

  • Board of Trustees, Jewish Federation of New Hampshire Foundation (2011-2014)
  • Granite State Baseball Dinner (2004 - present), Chairman (2006 - 2009), Sponsorship Committee (2009 - present)
  • Graduate of Leadership New Hampshire (2006) a year-long program to identify emerging leaders and develop a network for effective leadership
  • Incorporator of Manchester Regional Community Foundation
  • Active with New Hampshire Charitable Foundation
  • Former Coach and Director of Goffstown Junior Baseball
  • The Mayhew Program for Boys - Charitable Fundraising and Golf Committee
  • The Heart Association- NH Chapter - Charitable Fundraising and Golf Committee


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

            Business Launch Initiative

            Business Succession

            Business Taxation

            Charitable & Nonprofit Organizations

            Consumer Products & Manufacturing

            Corporate Law

            Employee Stock Ownership Plan - ESOP

            Healthcare - Devine Health

            Physician Practices

            Mergers & Acquisitions

            Probate & Trust Administration

            Startup Team

            Wills, Trusts & Estate Planning

            Bar Admissions

            Maine

            Massachusetts

            New Hampshire

            Education

            Boston University School of Law, LLM Taxation, 1984

            Boston University School of Law, JD, cum laude, 1981

            The Wharton School of Business, of the University of Pennsylvania, BS Economics, cum laude, 1976

            CPA 1980 to present

            Awards & Affiliations

            New England Super Lawyers - Top Rated Business & Corporate Attorney (2007 - 2017)

            Selected by his peers for inclusion in The Best Lawyers in America© in the fields of Closely Held Companies and Family Businesses Law (2015), Corporate Law (2006), Mergers and Acquisitions Law (2015), Tax Law (2005-06), and Trusts and Estates (2008).

            Recognized in Chambers USA, in the Corporate Commercial and Corporate Commercial Tax categories, 2006-2015.

            AV® "Preeminent" Rating, the highest rating by Martindale-Hubbell.

            Named Top Attorney, Corporate, M&A and Securities and Tax, New Hampshire Magazine.

            Designated as among Best Corporate Attorneys in New Hampshire, Business NH Magazine.


            New Hampshire Bar Association

            Massachusetts Bar Association

            Maine Bar Association

            New Hampshire Society of Certified Public Accountants, 1980 - Present

            New Hampshire Estate Planning Council, 1981 - Present

            Alliance of Merger & Acquisitions Advisors, New England Chapter, Board of Directors, 2015 - Present