2013 DEVELOPMENTS IN NEW HAMPSHIRE TAXATION

Devine Millimet's State Tax Practice invites you and your colleagues to attend a free, two-hour seminar focused on developments in New Hampshire taxation which have occurred over the past year.

At this seminar we will highlight:

Statutory changes to the business taxes
Declaratory Ruling regarding statutory conversions of corporations to limited liability companies & their tax impact
The revision of the N.H. Corporation Act
The Technical Information Releases issued by the DRA in 2013
N.H. Court decisions which impact N.H. taxes
The status of pending or adopted Administrative Rules promulgated by the DRA
Apportionment of sales other than tangible personal property — N.H. and M.A. requirements

Presenters:

	JON B. SPARKMAN, ESQ., CPA Jon is a shareholder and President of the firm. He represents businesses of all sizes in tax planning as well as audits and administrative appeals of NH tax matters before the State of New Hampshire's DRA. Jon's business law practice also involves representing small to medium sized business, from start up to eventual sale, providing advice with respect to formation and financing, growth and expansion as well as mergers and acquisition.
	MAURICE P. GILBERT, CPA, MST Maurice serves the firm's Tax Practice Group as its Director of State Taxation. He has been actively involved in public accounting and tax administration for more than 40 years, including 25 years with the NH Department of Revenue Administration where he served as the Director of Audit.
	JASON E. COLE, ESQ., CPA Jason has prior experience in public and private accounting, as well as international banking. This multi-disciplinary background has enabled Jason to be an effective business and legal advisor for issues ranging from state and federal taxation, entity formation, financing and transactions in the tax area.
	JUSTIN T. VARTANIAN, ESQ. Justin T. Vartanian is a member of the firm's Tax Practice Group. Justin concentrates his practice in the areas of business and tax planning, mergers and acquisitions, non-profit organizations, and general corporate law.