After more than 30 years of living in New Hampshire, I consider myself to be a New Englander. But my family roots are in the mid-west, where my great grandfather began a farm and built a big white barn. In the 1970s, when my grandfather passed away, the estate tax laws were so severe that we nearly lost the farm in order to pay the taxes. As a young boy, the possibility of losing our family’s farm sparked a desire in me to help people protect what is important to them. I wanted to make a difference in people’s lives, and becoming a lawyer seemed the best way to accomplish that goal.

Fast forward to the present, and I continue to be driven by the goal of helping people fulfill their dreams and protect their hard-earned assets. My background as a CPA lends itself well to my legal work with non-profit organizations and businesses, as economics and taxes affect every industry sector and impact many decisions that an organization faces.

In particular, I enjoy working with non-profit organizations to fulfill their charitable missions by assisting them in their organizational and internal governance, as well as their dealings with constituents and regulatory agencies. I regularly work with tax exempt entities in the education, healthcare, religious, developmental disability, social services, and arts sectors.

I also enjoy counseling business clients to help them grow while managing risks. Many of those risks have tax aspects and result in my helping them with tax planning and advising them on strategies to accomplish their goals in the most tax efficient way. Sometimes clients need help with an audit by the by the New Hampshire Department of Revenue Administration which administers New Hampshire’s unique tax system, a topic on which I regularly present continuing education programs for CPAs.

For many years I have been privileged to assist clients in the development of safe and affordable housing projects in New England, advising them on the federal low-income housing tax credit and the federal historic tax credit from both the developer’s and the investor’s perspectives. I love helping clients reduce their tax burdens while providing affordable housing to our communities.

On the personal side, my wife and I are members of Grace Bible Church in Dracut, Massachusetts, where I serve as an elder. The church has been a centerpiece of our personal and family lives and we are grateful to have been able to raise our four children there.

The big white barn that my great grandfather built stood for over 100 years, however, the continual wind blowing on the plains eventually brought it down.  The barn may be gone, but the impact that it made on me lives on.

Representative Matters

  • Representation of a charitable educational institution in it re-aligning its mission due to severe economic displacement resulting from the COVID-19 pandemic.
  • Representation of a cooperative wholesaler in its governance and organizational matters.
  • Representation of a charitable social service organization in affiliation with a service provider in reaction to changing regulations.
  • Representation of taxpayers under audit by the New Hampshire Department of Revenue Administration challenging the tax impact of the sale of their business and liquidation of proceeds.

Publications

  • “FFCRA Establishes New Paid Sick Leave & Family Leave Rights and Employer’s Right to Receive Tax Credit,” Devine Millimet E-Alert, March 18, 2020
  • “2015 Summary of New Hampshire Taxes,” July 29, 2015
  • “Compensation conundrum continues,” New Hampshire Business Review, August 9, 2013
  • “Real Estate Holding Companies Beware,” Business NH Magazine, June 2004

Community Involvement

  • Grace Bible Church of Dracut, Elder
  • Greater Manchester Chamber of Commerce, Legal Counsel and Director, 2012 – 2021
  • New Hampshire Business Committee for the Arts, Director, 2013-2023
  • The Wilds Christian Association, Inc., Director
  • New Hampshire Business and Industry Association, Director, 2018-2023
  • “2022 Developments in New Hampshire Taxation”, January 2023
  • Top New Hampshire Tax Traps under Business Taxes, June 2022
  • “2021 Developments in New Hampshire Taxation”, January 2022
  • New Hampshire Taxation of Multistate Businesses, December 2021
  • “2020 Developments in New Hampshire Taxation”, January 2021
  • New Hampshire Taxation of Multistate Businesses, December 2020
  • New Hampshire Tax Forum, November 2020
  • “2019 Developments in New Hampshire Taxation”, January 2020
  • “2018 Developments in New Hampshire Taxation”, January 2019
  • “2017 Developments in New Hampshire Taxation,” January 2018
  • “2016 Developments in New Hampshire Taxation,” January 2017
  • “New Hampshire Taxation of Businesses and Their Owners,” June 21 & June 28, 2016
  • “Economic NEXUS & NH Combined Reporting for Unitary Businesses,” June 15, 2016
  • “2015 Developments in New Hampshire Taxation,” January 2016
  • “New Hampshire Taxation of Businesses and Their Owners,” June 12, June 23, August 26, 2015
  • “2014 Developments in New Hampshire Taxation,” January 2015
  • “2013 Developments in New Hampshire Taxation,” January 2014
  • “New Hampshire Taxation of Businesses & Their Owners,” Boston Tax Institute,  December 5, 2011, September 20, 2012, and June 12, 2013
  • “Nexus – Jurisdictional Standard For Income Taxes”, NH Society of CPAs, June 3, 2013
  • “New Hampshire’s Unitary Business Principles And Combined Reporting Requirements”, New Hampshire Society of CPAs, June 3, 2013
  • “New Hampshire Compensation Deduction – Applicable Standards for 2010 and Post-2010 Taxable Periods,” New Hampshire Society of CPAs, May 28, 2013
  • “2012 Developments in New Hampshire Taxation,” Devine Millimet & Branch, January 4 and 11, 2013
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 Feb 10, 23

Devine Millimet Voted Best Tax Law Firm by NH Business Review Readers in 2023 Best of Business Award

Manchester, NH – February 10, 2023 – Devine Millimet was voted Best Tax Law Firm in NH Business Review’s 2023 Best of Business (BOB) Awards. NH Business Review readers cast more than 3,000 online votes to select this year’s Best of Business (BOB) Awards recipients, which included nearly 100 businesses across New […]
press-releases Oct 11, 22

Congratulations to the Devine Millimet Lawyers included on the 2022 Super Lawyers® List

Congratulations! The following Devine Millimet attorneys have been selected for inclusion on the 2022 Super Lawyers® list: Andrew D. Dunn David P. Eby Pete W. Mosseau Anu R. Mullikin Thomas Quarles Donald L. Smith Jon B. Sparkman Joseph G. Mattson Marrielle B. Van Rossum Super Lawyers® is a rating service […]
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 Jan 11, 23

2022 Developments in NH Taxation

When: Wednesday, January 11, 2023 8:30 AM Cost: FREE Location: Online   This event has ended. Devine Millimet’s Tax Team invites you and your colleagues to attend our annual New Hampshire tax update program which will again be presented as a complimentary webinar. This update seminar is intended to be a […]

Overview

After more than 30 years of living in New Hampshire, I consider myself to be a New Englander. But my family roots are in the mid-west, where my great grandfather began a farm and built a big white barn. In the 1970s, when my grandfather passed away, the estate tax laws were so severe that we nearly lost the farm in order to pay the taxes. As a young boy, the possibility of losing our family’s farm sparked a desire in me to help people protect what is important to them. I wanted to make a difference in people’s lives, and becoming a lawyer seemed the best way to accomplish that goal.

Fast forward to the present, and I continue to be driven by the goal of helping people fulfill their dreams and protect their hard-earned assets. My background as a CPA lends itself well to my legal work with non-profit organizations and businesses, as economics and taxes affect every industry sector and impact many decisions that an organization faces.

In particular, I enjoy working with non-profit organizations to fulfill their charitable missions by assisting them in their organizational and internal governance, as well as their dealings with constituents and regulatory agencies. I regularly work with tax exempt entities in the education, healthcare, religious, developmental disability, social services, and arts sectors.

I also enjoy counseling business clients to help them grow while managing risks. Many of those risks have tax aspects and result in my helping them with tax planning and advising them on strategies to accomplish their goals in the most tax efficient way. Sometimes clients need help with an audit by the by the New Hampshire Department of Revenue Administration which administers New Hampshire’s unique tax system, a topic on which I regularly present continuing education programs for CPAs.

For many years I have been privileged to assist clients in the development of safe and affordable housing projects in New England, advising them on the federal low-income housing tax credit and the federal historic tax credit from both the developer’s and the investor’s perspectives. I love helping clients reduce their tax burdens while providing affordable housing to our communities.

On the personal side, my wife and I are members of Grace Bible Church in Dracut, Massachusetts, where I serve as an elder. The church has been a centerpiece of our personal and family lives and we are grateful to have been able to raise our four children there.

The big white barn that my great grandfather built stood for over 100 years, however, the continual wind blowing on the plains eventually brought it down.  The barn may be gone, but the impact that it made on me lives on.

Representative Matters

  • Representation of a charitable educational institution in it re-aligning its mission due to severe economic displacement resulting from the COVID-19 pandemic.
  • Representation of a cooperative wholesaler in its governance and organizational matters.
  • Representation of a charitable social service organization in affiliation with a service provider in reaction to changing regulations.
  • Representation of taxpayers under audit by the New Hampshire Department of Revenue Administration challenging the tax impact of the sale of their business and liquidation of proceeds.

Publications

  • “FFCRA Establishes New Paid Sick Leave & Family Leave Rights and Employer’s Right to Receive Tax Credit,” Devine Millimet E-Alert, March 18, 2020
  • “2015 Summary of New Hampshire Taxes,” July 29, 2015
  • “Compensation conundrum continues,” New Hampshire Business Review, August 9, 2013
  • “Real Estate Holding Companies Beware,” Business NH Magazine, June 2004

Community Involvement

  • Grace Bible Church of Dracut, Elder
  • Greater Manchester Chamber of Commerce, Legal Counsel and Director, 2012 – 2021
  • New Hampshire Business Committee for the Arts, Director, 2013-2023
  • The Wilds Christian Association, Inc., Director
  • New Hampshire Business and Industry Association, Director, 2018-2023

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 Feb 10, 23

Devine Millimet Voted Best Tax Law Firm by NH Business Review Readers in 2023 Best of Business Award

Manchester, NH – February 10, 2023 – Devine Millimet was voted Best Tax Law Firm in NH Business Review’s 2023 Best of Business (BOB) Awards. NH Business Review readers cast more than 3,000 online votes to select this year’s Best of Business (BOB) Awards recipients, which included nearly 100 businesses across New […]
Read More
Press Releases Oct 11, 22

Congratulations to the Devine Millimet Lawyers included on the 2022 Super Lawyers® List

Congratulations! The following Devine Millimet attorneys have been selected for inclusion on the 2022 Super Lawyers® list: Andrew D. Dunn David P. Eby Pete W. Mosseau Anu R. Mullikin Thomas Quarles Donald L. Smith Jon B. Sparkman Joseph G. Mattson Marrielle B. Van Rossum Super Lawyers® is a rating service […]
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