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| Aline H Lotter, Member at Lotter & Associates, P.C. |
| Address: 41 Brook St., Manchester, NH 03104 |
| Practice:Business Planning, Estate Planning, Tax Planning |
| Admitted:1978, Massachusetts; 1979, Michigan; 1981, New Hampshire; 1984, U.S. Tax Court and U.S. Court of Appeals, First Circuit; |
| Law School:Suffolk University, Class of 1978, J.D., cum laude, , Boston University, Class of 1979, LL.M. |
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| Jon B. Sparkman, President & Shareholder at Devine, Millimet & Branch Professional Association |
| Address: 111 Amherst Street, Manchester, NH 03101 |
| Practice:Public Finance & Tax Exempt Finance, Business Planning, Healthcare, Mergers & Acquisitions, Non-Profit Organizations, Tax |
| Admitted:1990, New Hampshire; 1997, Massachusetts; |
| Law School:Suffolk University Law School, Class of 1990, J.D., cum laude |
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| Benjamin F. Gayman, Shareholder at Devine, Millimet & Branch Professional Association |
| Address: 111 Amherst Street, Manchester, NH 03101 |
| Practice:Business Planning, Mergers & Acquisitions, Non-Profit Organizations, Real Estate, Tax, Trusts & Estates |
| Admitted:1975, New Hampshire; U.S. Tax Court; |
| Law School:Georgetown University Law Center, J.D., , Boston University School of Law, LL.M. |
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| Scott W. Ellison, Member at Cook, Little, Rosenblatt & Manson, P.L.L.C. |
| Address: 1000 Elm Street, Manchester, NH 03101 |
| Practice:Corporate Law; Business Planning; Entity Formation; Mergers and Acquisitions |
| Admitted:1994, New Hampshire |
| Law School:University of Connecticut, J.D., cum laude, 1994; Boston University, LL.M., Taxation, 2000 |