About
Nicole M. Bodoh is a shareholder at Devine, Millimet & Branch, P.A., and advises regional and national companies, local businesses, and highly compensated executives on employment law, ERISA, executive compensation, taxation, mergers and acquisitions, and regulatory matters. She reviews benefit plan compliance issues arising from transactions and helps clients address qualified plan concerns. She also assists with stock and asset purchases, conversions, mergers, recapitalizations, and tax-free reorganizations. Her work supports clients managing complex transactions, benefit obligations, business growth, and succession planning needs.
Nicole earned an LL.M. from Temple University Beasley School of Law. She earned her J.D. from the University of Pittsburgh School of Law, her M.A. from the University of Düsseldorf, and her B.A. from John Carroll University. She is admitted in Massachusetts, New Hampshire, Pennsylvania, and Vermont. Her legal and taxation background supports her work drafting and negotiating contracts, incentive compensation arrangements, and transactional documents for clients in business matters.
Nicole helps clients correct qualified plan failures, address delinquent Form 5500 filings, and resolve compliance issues involving federal labor and tax requirements. She has handled plan closures following asset sales and plan wind-downs connected with Chapter 11 bankruptcy proceedings. She also prepares supplemental executive retirement plans, stock appreciation rights, restricted stock plans, and stock option plans. Her experience regularly extends to litigation involving failed top-hat plans and related benefit disputes.
Nicole M. Bodoh brings more than twenty years of experience to regulatory and transactional matters affecting growing and changing businesses. She works to reduce compliance risks, ensure documentation reflects negotiated terms, and move transactions toward efficient completion. Her experience includes asset and stock sales, membership-interest transactions, and international corporate reorganizations. She also has served business clients across New Hampshire, Massachusetts, and Vermont, providing practical guidance on legal and tax issues.
Law Office Affiliations
- Shareholder, Devine, Millimet & Branch, P.A.
- Member, New Hampshire Bar Association
Licensed State
-
New Hampshire
- Massachusetts
- Pennsylvania
- Vermont
Education
- Temple University Beasley School of Law
Master of Laws (LLM) - University of Pittsburgh School of Law
Juris Doctor (JD) - University of Düsseldorf
Master of Laws (MA) - John Carroll University
Bachelor of Arts (BA)

- Banking & Finance
- Corporate & Incorporation
- Mergers & Acquisitions
- Tax
- Discrimination
- Employee Benefits
- Employment Litigation
- Workers' Compensation
- Wrongful Termination




