Expert Legal Services Tailored to Your Needs

At Mulhern & Scott, PLLC, we specialize in a range of legal services designed to protect your family, business, and assets. Explore our core practice areas to learn how we can assist you.

Estate Planning

In the area of estate planning, our focus is on providing excellent client service with respect to drafting wills, trusts, durable powers of attorney, and advanced medical directives, and advising clients regarding estate planning, charitable giving, and tax-exempt charitable organizations. Our goal is to develop in-depth client relationships that enable us to implement the best possible estate planning strategy for the family. Initially, this typically involves discussions about how best to transfer the family’s assets intergenerationally. Following this, we draft and execute appropriate documents. Estate planning, however, is a dynamic and ongoing process, and our clients keep in touch with us over a long-term planning horizon, making appropriate changes as family, legal, and financial circumstances evolve.

Trust Administration & Probate

We focus extensively in the area of the administration of decedents’ trusts and estates. When a family member dies, there are numerous moving parts. We find that clients in this area face the dual challenge of tackling unfamiliar legal and financial matters at a time of grief and loss, and we work very hard to make the process as smooth and efficient as possible. This involves attending to all steps necessary to pass the decedent's assets, either via will or trust, to the beneficiaries. Sometimes this involves probate court proceedings, some of which are contested. Most often, there are a number of trust and estate tax filings to made as well. We are very familiar with both the legal and personal challenges inherent in this process and have successfully assisted many families through complex trust and estate administration matters.

Business & Contractual Matters

In the business law area, we have assisted many businesses, ranging from sole proprietorships to businesses with hundreds of employees, on business entity formation, shareholder matters, transactional matters, contractual matters, and business succession planning. This last area is a particular area of focus in our practice as it often overlaps with our trust and estate services. Many clients use us as their general counsel, turning to us in the first instance for all corporate and business advice.

The New Hampshire Advantage

New Hampshire is one of the leading states in which to administer a trust. Respected experts consistently rank New Hampshire’s trust climate among the most preferred in the nation, and commonly refer to it as “The New Hampshire Advantage.”


An individual does not need to live in New Hampshire to take advantage of the state’s favorable trust laws. As long as a trust is created under New Hampshire law, or the governing law of a trust is changed to New Hampshire, the “New Hampshire Advantage” will apply. We routinely assist clients in creating trusts under New Hampshire law, and in moving their trusts to New Hampshire. We also welcome the opportunity to serve as trustee.

  • Tax-Free Trusts

    Consider this: New Hampshire trusts are exempt from state income and capital gains tax. If your family has an accumulation trust, moving it to New Hampshire can significantly accelerate its growth due to these tax advantages.


    Key benefits of New Hampshire’s trust laws include:


    • Efficient Trust Administration: Enjoy flexible options for trust management, such as waivers of beneficiary notice and nonjudicial settlements.

    • Intergenerational Planning: New Hampshire allows trusts to last in perpetuity, ideal for long-term family planning and asset protection.

    • Directed Trusts & Advisors: The law permits separating administrative and investment duties, and appointing trust protectors or advisors for enhanced oversight.

    • Specialized Trust Court: New Hampshire’s Trust Docket ensures disputes are resolved efficiently by expert judges familiar with trust law.

  • Asset Protection Trusts (APT)

    One important part of the New Hampshire Advantage is the state's outstanding legal opportunities (for residents and nonresidents alike) to place assets beyond the reach of creditors. These so-called "Asset Protection Trusts" powerfully enhance other available exemptions, such as homestead and retirement accounts. New Hampshire asset protection planning is a key component of much planning for high-net-worth individuals.