James Mulhern, J.D.

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.

james@mulhernlaw.com