David Mulhern, J.D.
David graduated from Cornell Law School in 1983, and is a founding partner of Mulhern & Scott, PLLC. David concentrates his practice in the areas of sophisticated estate planning, trust and estate administration, and business transactional matters. He is head of Mulhern & Scott, PLLC’s trust department and routinely serves as a trustee, and in other fiduciary capacities, for the firm’s estate planning clients. David is nationally recognized for his particular expertise in inter-generational estate planning and creditor protection and is routinely retained by notable U.S families to assist them with the tax-favorable transfer of their wealth. David has written a series of articles on business law for NH Business Review, has been featured on PBS’s NH Chronicle, is a frequent lecturer for the New Hampshire Bar Association, and presents seminars and writes legal articles for the legal profession on various topics related to trusts and estates, probate and probate litigation, and business and banking law. He has been selected by his peers as one of US News & World Report’s Best Lawyers in America.
David is a native of Seacoast New Hampshire and has served on the board of directors of numerous Seacoast charitable organizations. He lives in Portsmouth with his wife and law partner, Sally Mulhern. David and Sally have two adult sons and two grandchildren.
David can be reached at 603-436-1211 or david@mulhernlaw.com
David graduated from Cornell Law School in 1983, and is a founding partner of Mulhern & Scott, PLLC. David concentrates his practice in the areas of sophisticated estate planning, trust and estate administration, and business transactional matters. He is head of Mulhern & Scott, PLLC’s trust department and routinely serves as a trustee, and in other fiduciary capacities, for the firm’s estate planning clients. David is nationally recognized for his particular expertise in inter-generational estate planning and creditor protection and is routinely retained by notable U.S families to assist them with the tax-favorable transfer of their wealth. David has written a series of articles on business law for NH Business Review, has been featured on PBS’s NH Chronicle, is a frequent lecturer for the New Hampshire Bar Association, and presents seminars and writes legal articles for the legal profession on various topics related to trusts and estates, probate and probate litigation, and business and banking law. He has been selected by his peers as one of US News & World Report’s Best Lawyers in America.
David is a native of Seacoast New Hampshire and has served on the board of directors of numerous Seacoast charitable organizations. He lives in Portsmouth with his wife and law partner, Sally Mulhern. David and Sally have two adult sons and two grandchildren.
David can be reached at 603-436-1211 or david@mulhernlaw.com
- Sally Mulhern, J.D.
- Sally received her law degree in 1982 from Cornell Law School and her undergraduate degree, summa cum laude, Phi Beta Kappa, from Boston College in 1979. She is a founding partner in the law firm of Mulhern & Scott, PLLC, with an office in Portsmouth, New Hampshire. Sally concentrates in sophisticated estate planning techniques and represents some of the nation’s most prominent families. She is a fellow of the prestigious American College of Trust and Estate Counsel and has been selected by her peers as one of US News & World Report’s Best Lawyers in America. She is also a member of Outstanding Lawyers of America and the Bar Register of Preeminent Women Lawyers.
- In 1997, Sally founded Estate Planning To Die For®, a national speaking agency. She speaks nationally to global financial institutions, universities, international charities, trust departments, financial advisors, and professional organizations and has shared the podium with Colin Powell, Rudy Giuliani, Her Majesty Queen Noor of Jordan, Tony Snow, Connie Chung, James Carville, and many other noteworthy individuals. Sally is regularly quoted in the regional and national press, and recently appeared on CBS MarketWatch and in the Wall Street Journal and in Dow Jones Newswire. She is the author of “Estate Planning To Die For®: An Insider’s Guide For Financial Professionals," which has earned rave reviews from industry leaders and is currently in its revised third edition. For more information, click here.
Sally lives in Portsmouth with her husband and law partner, David Mulhern. David and Sally have two adult sons and two grandchildren.
Sally can be reached at 603-436-1211 or sally@mulhernlaw.com
James Mulhern, J.D.
James graduated magna cum laude from Harvard Law School in 2020. During law school, he served as an Executive Editor of the Harvard Law Review and was the recipient of the Sears Prize, which is granted to the top two students (from a class of approximately 600) each year. He won awards as an exceptional student in Trusts and Estates, Taxation, Corporate Taxation, Torts, Evidence, and Legal Research and Writing, and he received a grade of “Honors” in every course in which he enrolled at Harvard. He also served as a research assistant to Professor Robert Sitkoff, the country’s leading trusts and estates scholar, whom he assisted in preparing a new edition of the foremost textbook on trusts and estates. He was a John M. Olin Fellow in Law and Economics and was offered a Climenko Fellowship, a position that involves teaching the foundational course in lawyering skills to Harvard Law School students.
James began working at Mulhern & Scott during law school. He assists the firm in legal research and analysis, document drafting, client counseling, and financial modeling for sophisticated estate planning. James has a particular interest in trusts and estates, tax, and appellate litigation. He is licensed to practice law in New Hampshire.
James has written articles on topics including asset protection trusts, grantor trust taxation, rules of construction for wills and trusts, electronic estate planning, empirical examination of the prevalence of will substitutes, and the appropriate corporate-level taxation of hybrid financing instruments. A piece he authored on the law of restitution was published in the Harvard Law Review.
Prior to law school, James worked in consulting in Boston and technology in New York City and Silicon Valley. James graduated from the Schulich School of Music at McGill University and holds a master's degree in Accounting and Finance from the London School of Economics.
James grew up in Portsmouth and enjoys playing golf and spending time with his dog, Hugo. He has written over twenty crossword puzzles for the New York Times.
James can be reached at 603-436-1211 or james@mulhernlaw.com.
Jennifer Rhodes, Paralegal
Jennifer joined Mulhern & Scott in 1996 and is a member of our trust administration team. She specializes in implementing client’s estate planning and in the preparation of fiduciary tax returns. Jennifer can be reached at
603-436-1211 or jennifer@mulhernlaw.com
Tina Starkel, Paralegal
Tina joined Mulhern & Scott in 1999 and is a member of our trust administration team. She specializes in implementing clients' estate planning. In addition, Tina handles all office bookkeeping matters. Tina can be reached at
603-436-1211 or tina@mulhernlaw.com
Rachel Sans, Paralegal
Rachel joined Mulhern & Scott in 2021 and is a member of our estate planning team. She specializes in drafting clients' estate planning documents, assists in funding Revocable Trusts (including deed preparation), and prepares sophisticated beneficiary designations for life insurance, retirement accounts, defined-benefit plans, and annuities. Rachel can be reached at
603-436-1211 or rachel@mulhernlaw.com.
Lorraine DiGiovanni, Legal Assistant
Jennifer joined Mulhern & Scott in 1996 and is a member of our trust administration team. She specializes in implementing client’s estate planning and in the preparation of fiduciary tax returns. Jennifer can be reached at
603-436-1211 or jennifer@mulhernlaw.com
Tina Starkel, Paralegal
Tina joined Mulhern & Scott in 1999 and is a member of our trust administration team. She specializes in implementing clients' estate planning. In addition, Tina handles all office bookkeeping matters. Tina can be reached at
603-436-1211 or tina@mulhernlaw.com
Rachel Sans, Paralegal
Rachel joined Mulhern & Scott in 2021 and is a member of our estate planning team. She specializes in drafting clients' estate planning documents, assists in funding Revocable Trusts (including deed preparation), and prepares sophisticated beneficiary designations for life insurance, retirement accounts, defined-benefit plans, and annuities. Rachel can be reached at
603-436-1211 or rachel@mulhernlaw.com.
Lorraine DiGiovanni, Legal Assistant
- Lorraine joined Mulhern & Scott in 2015, and is a member of our estate planning team as our Legal Assistant. She is responsible for assisting in all document management and office procedures. Lorraine can be reached at
- 603-436-1211 or lorraine@mulhernlaw.com
In Memoriam: Paula Leonard
Paula Leonard was a valuable member of the Mulhern & Scott team for thirty-two years. Sadly, Paula passed away in August, 2022. She will be missed dearly by all who knew her.
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 retired from Mulhern & Scott in June, 2021.
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 retired from Mulhern & Scott in June, 2021.