Steve Cohen
I co-chair our firm’s Mergers & Acquisitions Team of 16 transactional attorneys and tax specialists and assist our firm clients with regard to achieving their estate planning objectives. Having more than 40 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. Our team is industry agnostic but we have concentrated hands-on experience in a number of industries. 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 my team and 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, fly 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-Hitchcock (CHaD) and the New Hampshire Fisher Cats Charitable Foundation.

Representative Matters

  • Sale of in vivo antibody manufacturer
  • Sale of numerous plastic extrusion and fabrication companies
  • Sale of industry leading manufacturer of firefighter turnout gear
  • 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 several retail and wholesale lumber distribution businesses
  • Various ESOP transactions and numerous private equity financings
  • Sale of several employee staffing companies
  • Purchase and sale of numerous defense industry companies
  • Purchase of candle manufacturing business
  • Various financing, recapitalization and restructuring transactions
  • Purchase of regional materials recycling facility
  • Sale of numerous regional home heating oil companies
  • Sale of numerous plumbing, HVAC, fire suppression, and mechanical contracting companies
  • Sale of regional beauty supply distribution business
  • Purchase and sale of numerous accounting firms, physician group practices, dental practices and law firms
  • Service on several Boards of Advisors


  • "Maine, New Hampshire, Rhode Island and Vermont Limited Liability Company Forms and Practice Manual," Co-author
  • "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
  • "Buying and Selling New Hampshire Businesses - A Nuts & Bolts Review," Manchester, NH
  • “Your Client’s Business: Keep It or Sell It,” Devine Millimet, Manchester, NH
  • “Selecting the Right Advisory Team,” Alliance of Mergers & Acquisition Advisors, Newton, MA
  • “Employee Stock Ownership Plans,” NH Society of CPAs, Manchester, NH
  • “The Nuts and Bolts of Estate Planning: Pitfalls for Accountants,” NH Society of CPAs, Manchester, NH
  • “Nuts and Bolts of Buying and Selling New Hampshire Businesses,” Devine Millimet, Manchester, NH
  • “Nuts and Bolts of Estate Planning,” NH Society of CPAs, Manchester, NH
  • “Nuts and Bolts of Mergers & Acquisitions,” NH Society of CPAs, Manchester, NH

Steve is a frequent speaker at industry seminars and before business groups including speaking engagements in front of lawyers, accountants, bankers, intermediaries and business appraisers.

Community Involvement

  • Board of Trustees, Jewish Federation of New Hampshire Foundation
  • Granite State Baseball Dinner (2004 - present), Chairman (2006 - 2009), Sponsorship Committee
  • 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

            Bar Admissions



            New Hampshire


            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 since 2007

            Received the Best Lawyers® 2021 Tax Law "Lawyer of the Year" award in Manchester

            Included in The Best Lawyers in America© for his work in Closely Held Companies and Family Businesses Law since 2015, Corporate Law since 2006, Mergers and Acquisitions Law since 2015, Tax Law since 2005, and Trusts and Estates since 2008

            Recognized by Best Lawyers® since 1995

            AV Preeminent Rating, Martindale-Hubbell

            Recognized and ranked Band 1 in Chambers USA as one of America's leading attorneys in the Corporate/Commercial category

            Recognized and ranked Band 2 in Chambers USA as one of America's leading attorneys in the Tax category

            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