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Mulhern & Scott PLLC
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In Memory of Paula Leonard

8/31/2022

 
​It is with heavy hearts that we mark the passing of Paula Leonard. Paula recently retired after over thirty years with Mulhern and Scott. She will be dearly missed by all of us. Visiting hours will be held at the Farrell Funeral Home at 684 State Street in Portsmouth, New Hampshire, on Thursday, September 8th, 2022, from 5:00pm to 8:00pm. 

James Mulhern is New Hampshire’s Renaissance Man

2/8/2022

 
Mulhern & Scott’s newest attorney, James Mulhern, was recently featured in the New Hampshire Bar Association’s newsletter in an article written by Kathie Ragsdale.

The article features James’ many accomplishments, from graduating from the Schulich School of Music at McGill University in Montreal, to earning a master’s degree in Accounting and Finance from the London School of Economics and receiving his law degree magna cum laude from Harvard Law School, to authoring 20+ crossword puzzles in the New York Times. “What makes him such a unique talent is his preternatural intuition,” he [Ashton Anderson] says of his friend [Mulhern]. “He has an incredible ability to consider a complicated thing, divine its essence, and render a quick and accurate judgment on it. This intellectual compass almost always guides him in the right direction, but he will also complement his instincts with deep analysis to ensure the quality of his work.”
​
Click here to read the full article. 
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James Mulhern has a leisure moment with one of his favorite pastimes, crossword puzzles.
(Credit: NH Bar Association)

Congratulations to Paula Leonard on Her Retirement!

8/17/2021

 
After thirty- one years with the firm, Paula retired this past June from her role as paralegal.

Paula joined Mulhern & Scott in 1990 as a member of our estate planning team. For over 30 years she specialized in drafting and amending clients’ estate planning documents and assisted clients in re-titling their assets in the name of their Revocable Trusts and preparing sophisticated beneficiary designations for client’s life insurance, retirement accounts, and annuities.

Paula was a valuable member of the Mulhern & Scott team for many years. Though it was a bittersweet transition, we wish her all the best in the next chapter of her life. 
​
Future communications regarding estate planning needs should be addressed to Rachel Sans at [email protected] or Anthony Conti at [email protected]. For more information on Rachel and Anthony, as well as on the rest of our team, please visit the "Our Team" page of the website.

Cornell Law School Presentation- Estate Planning in 2021: New Challenges, New Opportunities

3/29/2021

 
David and Sally Mulhern spoke recently at Cornell Law School to a group of distinguished colleagues and alumni on the subject of potential tax law changes in 2021 and other legal issues currently affecting estate planning and trust law.
 
​Please click the link below to view the full presentation.

​Estate Planning in 2021: New Challenges, New Opportunities (panopto.com)
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Important News

10/19/2020

 
Exciting news from Mulhern & Scott! We have recently purchased a new building in Portsmouth and are moving the firm!  Our new building is located at 381 Middle Street, Portsmouth, NH 03801. You can find directions to our firm on our "Contact Us" page. There is parking behind the building for our clients. We hope to see you there soon!  
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Summary of The SECURE Act

3/20/2020

 

Covid-19 Memorandum to Mulhern & Scott Clients

3/19/2020

 

To: All Clients
Re: Covid-19
Date: March 19, 2020
 
The past few days and weeks have been a difficult time for everyone in our community and, indeed, across the world. As we all confront the ongoing challenges of the coronavirus outbreak, please know that our office is committed to continuing to provide you with the best service possible. We also want to ensure a safe and healthy environment for you and our employees.
 
We are continuously monitoring the available guidance from medical and government authorities. At this time, based on that guidance, we have decided to move to working remotely. Our office space will remain closed through April 1, at which point we will reassess the situation. If you have an appointment scheduled during this time, we will be in touch with more details.
 
Please be assured, however, that as we transition to working remotely, our office will continue to be operational. Our paralegals and staff have been exceptional in working with us to make this possible. Here are a few specific things to note:

·       Both of us, together with our paralegals and staff, are all available to communicate with you by email and phone during regular business hours. Our office number will remain the same (i.e., 603-436-1211), and we will be checking for messages throughout the day. Our email addresses will also remain the same.

·       Office conferences will be handled by telephone, including appointments with new clients. 

·      We will continue to work on all ongoing matters, including drafting estate planning documents.

·      We are finding that many clients are reviewing their estate planning documents and “to do” lists while they are “social distancing” at home. They are also taking a closer look at the impact the SECURE Act (effective 1/1/20) will have on their current estate planning. (Note: we will be emailing you a Memorandum about the SECURE Act in the immediate future.) We are answering their questions on an ongoing basis, by phone and email.

·          Of course, we are available to address any of your questions or concerns, by email or phone.

·       If you would like to set up an “office conference” to take place by telephone, please email Anthony, anthony@mulhernlaw.com for scheduling.

·           As always, if you have an emergency, we will use every reasonable effort to meet your needs.

Thank you for your support and understanding as we navigate these uncharted waters. We are fully committed to proving you with excellent legal services during this unique time, and will keep you updated as things progress at our end. We look forward to connecting with you soon.
 
Sincerely,
 
David and Sally Mulhern

Exciting news!

2/27/2020

 
​Upon graduation from Harvard Law School in May 2020, James Mulhern plans to take the bars of New Hampshire and Massachusetts and will be joining the firm.

While at Harvard, James worked as a research assistant to the law school’s Trusts & Estates Professor, Robert Sitkoff. He served as executive editor of the Harvard Law Review, and was awarded both the Sears Prize as top student for 2018-19 and the John M. Olin Law and Economics Fellowship. James was also awarded prizes as a top student in Trusts and Estates, Taxation, Corporate Taxation, Evidence, Torts, and Legal Writing.
​
At Mulhern & Scott, James plans to concentrate his practice on trust and estate law, and will also add new skills and practice strengths to the firm’s existing legal services.  

Welcoming a New Addition!

2/26/2020

 
This January, we welcomed a new Law Clerk to our firm. Daniel comes to us from the University of New Hampshire, Franklin Pierce School of Law. We are all very excited to be working with him! Click here to read more about Daniel.

Roundtable Discussion

5/23/2019

 
​The law firm received a personal invitation from the CEO of Wentworth Douglass Hospital to attend a roundtable discussion regarding the launch of the new Seacoast healthcare initiative, including the merger with Mass General and Exeter hospitals. Sally Mulhern and Henry Marley attended the event on May 23.

2016 Lawyer of the Year

1/1/2016

 
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Sally Mulhern was chosen by her peers as 2016 "Lawyer of the Year" (Best Lawyers in America, Manchester, New Hampshire district).

Estate & Gift Tax Update

12/25/2015

 
Estate and gift tax update: The estate and gift tax exemption for 2016 is $5.45 million and the annual exclusion amount for gifts remains at $14,000.

IRA Charitable Rollover

12/21/2015

 
The IRA charitable rollover was made permanent on December 18, 2015, and is retroactive to January 1, 2015. This means that individuals who are 70 ½ or older may make “qualified charitable distributions” of up to $100,000 from their IRAs without paying any income tax on the distribution, and the distribution may serve to satisfy their required minimum distribution for a calendar year.

Important Ruling: Inherited IRAs

11/5/2015

 
The Supreme Court issued an important ruling in 2014 holding that inherited IRAs are not retirement accounts for purposes of federal bankruptcy law.  This means that inherited IRAs are subject to claims of creditors and additional considerations may wish to be undertaken to protect IRA assets that are passed down to the next generation. ​

Complaint Screening Committee

10/6/2015

 
Sally Mulhern has been appointed to the Complaint Screening Committee, to serve a three-year term, by the New Hampshire Supreme Court.  The Committee screens grievances filed against New Hampshire lawyers.

Maine Federal Estate Tax Exemption

7/14/2015

 
On June 30, 2015, the Maine Legislature passed legislation setting the Maine estate tax exemption amount at the Federal level for decedents dying in 2016 and beyond.  The Federal estate tax exemption amount for 2015 is $5.43 Million (indexed for inflation).   This is an increase from the $2 Million Maine estate tax exemption amount currently in effect.  In light of this change, Maine clients may wish to have their estate plans reviewed.

Kelli Gardner quoted in New Hampshire Magazine

5/7/2015

 
Kelli was recently quoted in a New Hampshire Magazine article regarding the importance of making a Will. The article can be found here. 

Sally's Revised 3rd Edition Book Now Available

3/12/2015

 
The  revised 3rd edition of Sally's book, “Estate Planning To Die For: An Insider's Guide For Financial Professionals,”  is now available. The book has received accolades from the financial community.   For more, click here.

Sally Wrote An Article For Expert Beacon

10/9/2014

 
Expert Beacon, a leading publisher on the topic of trust and estate law, asked Sally Mulhern to write an article on employer stock held in qualified plans.  The article can be found here. ​

Seacoast Online Article Featuring Sally & David Mulhern

8/31/2014

 
Sally and David Mulhern were recently featured prominently in a Seacoastonline.com article discussing recently passed legislation allowing for lifetime approval of Wills and Trusts in New Hampshire.  The article can be found here.

New Legislation Passed

8/18/2014

 
Sally and Kelli, as members of the New Hampshire Trust Council, were very active and instrumental in the passage of  new legislation allowing for lifetime establishment of the validity of Wills and Trusts.  For more, click here.  ​

David & Sally Spoke At Presentation 

5/16/2014

 
David and Sally recently spoke at a presentation sponsored by Cornell University Office of Trusts, Estate, & Gift Planning.  They discussed sophisticated estate planning options and charitable giving techniques.  ​

Sally On The Radio

4/10/2014

 
Sally was a recent guest on two radio shows originating in San Diego, California.  She discussed various issues associated with recent changes in the federal estate tax laws.

David Mulhern: Co-Author Of Article To be Published in the NH Bar Journal

2/6/2014

 
David Mulhern has co-authored an article with David P. Lyons, Esq., entitled “New Hampshire Creditor Protection Trusts: A Brief Practical Guide For New Hampshire Lawyers.” It has been accepted for publication in the NH Bar Journal and a copy of the article is available here. ​

David Mulhern's NH Asset Protection Trusts Presentation

12/4/2013

 
David Mulhern recently gave a presentation on New Hampshire Asset Protection Trusts to a group at Discover Portsmouth.  A copy of his presentation outline can be found here.

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Hours

M-F: 8:30am - 5pm

Telephone

603-436-1211

Our Team

David Mulhern, J.D.
Sally Mulhern, J.D.
James Mulhern, J.D.


Jennifer Rhodes, Paralegal
Tina Starkel, Paralegal
Olivia Mullin, Paralegal 
Lorraine DiGiovanni, Legal Assistant