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

Publications

  • “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

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
  • “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.

press-releases Aug 21, 24

Devine Millimet Attorneys Selected 2025 Best Lawyers®, Ones to Watch®, and Lawyers of the Year

MANCHESTER, NH – Devine, Millimet & Branch, P.A. is proud to announce that 23 attorneys have been selected by their peers for inclusion in 2025 The Best Lawyers in America® and the Best Lawyers: Ones to Watch® in America. One Devine Millimet attorney was selected for the 2025 “Lawyer of the Year” Awards.”Lawyer […]
press-releases Apr 22, 24

Entrepreneurs United Hosts Steve Cohen as Guest Speaker

Attorney Steve Cohen is the co-chair of the firm’s Mergers & Acquisitions Team. With more than 40 years’ of experience as an M&A attorney and corporate advisor, combined with being a CPA and having a master’s degree in taxation, provides him with a unique background and perspective to advise the firm’s business clients in […]
press-releases Aug 18, 22

26 Devine Millimet Lawyers Recognized in 2023 Best Lawyers in America®

MANCHESTER, NH – Devine Millimet & Branch, Professional Association is pleased to announce that 25 lawyers have been included in the 2023 edition of The Best Lawyers in America®. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence. “Best Lawyers® was founded more than […]
press-releases Oct 12, 21

Devine Millimet Attorneys Selected to the 2021 New England Super Lawyers® and/or Rising Stars® List

Congratulations! 14 Attorneys from Devine Millimet have been selected to the 2021 New England Super Lawyers® and/or Rising Stars® list. A Super Lawyers®  or Rising Stars® selection is an honor reserved for those attorneys who exhibit excellence in practice. This accolade provides third-party validation of your firm, grows an attorney’s […]
press-releases Aug 19, 21

2022 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Angela B. Martin– Closely Held Companies and Family Businesses Law Camille Holton DiCroce – Commercial Transactions / UCC Law Jon B. Sparkman – Nonprofit / Charities Law Robert C. Dewhirst – Insurance Law Current Recognized Lawyers: 27 Devine Millimet, Professional Association lawyers named to 2022 Best Lawyers® list […]
press-releases Aug 20, 20

2021 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Steve Cohen – Tax Law Camille Holton DiCroce – Banking and Finance Law Matthew R. Johnson – Construction Law Pamela A. Peterson – Family Law Jon B. Sparkman – Closely Held Companies and Family Businesses Law Current Recognized Lawyers: 29 Devine Millimet & Branch, Professional Association lawyers named to 2021 […]
seminars-events Sep 21, 23

The State of Mergers & Acquisitions

Thursday, September 21, 2023 4:30 PM Location: Bedford Village Inn 2 Olde Bedford Way Bedford, NH 03110 Cost: Free

A Personal Peek

Overview

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

Publications

  • “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

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

Credentials

Press Releases

Press Releases Aug 21, 24

Devine Millimet Attorneys Selected 2025 Best Lawyers®, Ones to Watch®, and Lawyers of the Year

MANCHESTER, NH – Devine, Millimet & Branch, P.A. is proud to announce that 23 attorneys have been selected by their peers for inclusion in 2025 The Best Lawyers in America® and the Best Lawyers: Ones to Watch® in America. One Devine Millimet attorney was selected for the 2025 “Lawyer of the Year” Awards.”Lawyer […]
Read More
Press Releases Apr 22, 24

Entrepreneurs United Hosts Steve Cohen as Guest Speaker

Attorney Steve Cohen is the co-chair of the firm’s Mergers & Acquisitions Team. With more than 40 years’ of experience as an M&A attorney and corporate advisor, combined with being a CPA and having a master’s degree in taxation, provides him with a unique background and perspective to advise the firm’s business clients in […]
Read More
Press Releases Aug 18, 22

26 Devine Millimet Lawyers Recognized in 2023 Best Lawyers in America®

MANCHESTER, NH – Devine Millimet & Branch, Professional Association is pleased to announce that 25 lawyers have been included in the 2023 edition of The Best Lawyers in America®. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence. “Best Lawyers® was founded more than […]
Read More
Press Releases Oct 12, 21

Devine Millimet Attorneys Selected to the 2021 New England Super Lawyers® and/or Rising Stars® List

Congratulations! 14 Attorneys from Devine Millimet have been selected to the 2021 New England Super Lawyers® and/or Rising Stars® list. A Super Lawyers®  or Rising Stars® selection is an honor reserved for those attorneys who exhibit excellence in practice. This accolade provides third-party validation of your firm, grows an attorney’s […]
Read More
Press Releases Aug 19, 21

2022 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Angela B. Martin– Closely Held Companies and Family Businesses Law Camille Holton DiCroce – Commercial Transactions / UCC Law Jon B. Sparkman – Nonprofit / Charities Law Robert C. Dewhirst – Insurance Law Current Recognized Lawyers: 27 Devine Millimet, Professional Association lawyers named to 2022 Best Lawyers® list […]
Read More
Press Releases Aug 20, 20

2021 Best Lawyers in America® and Best Lawyers: Ones to Watch® Lists

“Lawyer of the Year”® Recipients: Steve Cohen – Tax Law Camille Holton DiCroce – Banking and Finance Law Matthew R. Johnson – Construction Law Pamela A. Peterson – Family Law Jon B. Sparkman – Closely Held Companies and Family Businesses Law Current Recognized Lawyers: 29 Devine Millimet & Branch, Professional Association lawyers named to 2021 […]
Read More

A Personal Peek