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.

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.

James Mulhern is an attorney at Mulhern & Scott, PLLC in Portsmouth, New Hampshire. He works with individuals and families, including those facing complex tax and wealth-structuring challenges, to create and implement their estate plans. His prior career in finance informs the counsel he now provides as an attorney. Charitable giving is central to many of his clients. These clients incorporate charitable trusts of varying types, private foundations, and (of course) donor-advised funds into their legacies. Tax efficiency is only one piece of the puzzle — for James, the right plan is the one that best aligns with a client’s personal values and philanthropic goals. James is the co-author of Estate Planning to Die For, a reference guide for financial professionals. He frequently contributes articles and presents on topics in estate planning and fiduciary administration. Recent highlights include an article on the use of letters of wishes in contemporary practice and a presentation on planned giving for LISI. James is a graduate of Harvard Law School (J.D., magna cum laude), where he was executive editor of the Harvard Law Review and won the prestigious Sears Prize for his academic work. He also holds a degrees from the London School of Economics (MSc) and McGill University (B.Mus.). 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 and Massachusetts. 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 lives in Portsmouth with his wife, Jennifer. He enjoys playing golf and spending time with his dog, Hugo. He has written over twenty crossword puzzles for the New York Times.

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.

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.

Olivia joined Mulhern & Scott in 2023.

Gregory joined Mulhern & Scott in 2025.

Emily joined Mulhern & Scott in 2023. She oversees the firm’s day-to-day operations and leads projects to improve the client experience.

Alicia joined Mulhern & Scott in 2025.