Tabitha Croscut

Tabitha Croscut is a business lawyer and shareholder at Devine, Millimet & Branch, P.A., and advises owners, companies, selling shareholders, banks, and ESOP trustees on employee stock ownership plans and related transactions. She helps clients evaluate ESOP feasibility, structure ownership transitions, and address employee incentive objectives. She also counsels established ESOP companies on qualified retirement plan compliance, fiduciary responsibilities, corporate governance, audits, and voluntary correction matters. Her work includes transactions ranging from under one million dollars to more than four hundred million dollars.

Tabitha earned her J.D. from Syracuse University College of Law and her B.A. in Criminal Justice and Political Science from Elmira College. She is admitted to practice in New Hampshire, New York, Pennsylvania, and Vermont. Her education and multistate admissions support her work on business succession, corporate law, business taxation, mergers and acquisitions, employment benefits, executive compensation, and ESOP matters involving complex ownership, regulatory, and transactional considerations for private companies.

Tabitha regularly speaks at ESOP conferences and programs across the country, where she addresses employee ownership, transaction structure, fiduciary duties, plan design, valuation issues, and succession planning. She has also contributed to publications concerning ESOP companies, board responsibilities, corporate finance transactions, and business succession. Her professional involvement includes leadership and membership roles with employee ownership organizations that support education, policy development, governance, and broader understanding of ESOP structures nationwide today.

Tabitha Croscut brings focused experience to companies considering, implementing, or maintaining employee stock ownership plans. She helps clients coordinate transaction documents, regulatory requirements, financing considerations, fiduciary obligations, and post-transaction compliance. Her representative work includes advising companies, selling shareholders, trustees, and buyers in multimillion-dollar ESOP transactions. She also assists clients with business succession strategies designed to preserve continuity, provide shareholder liquidity, and create employee ownership opportunities within privately held businesses effectively.

Law Office Affiliations

• Shareholder, Devine, Millimet & Branch, P.A.
• Member, New Hampshire Bar Association
• Member, New York State Bar Association
• Member, Pennsylvania Bar Association
• Member, Vermont Bar Association

Licensed State

• New Hampshire
• New York
• Pennsylvania
• Vermont

Education

• Syracuse University College of Law
  Juris Doctor (JD)
• Elmira College
  Bachelor of Arts (BA)