Beneficial Ownership Reporting Under the Corporate Transparency Act Continues to be a Requirement for Vast Majority of Beneficial Interest Owners and Applicants


Beneficial Ownership Reporting Under the Corporate Transparency Act Continues to be a Requirement for Vast Majority of Beneficial Interest Owners and Applicants.

On March 1, 2024 the United States District Court for the Northern District of Alabama held that the Corporate Transparency Act (“CTA”) is unconstitutional and permanently enjoined the Treasury Department from enforcing the CTA against the plaintiff in the case  – Isaac Winkles, reporting companies for which Isaac Winkles is the beneficial owner or applicant, the National Small Business Association, and its members (as of March 1, 2024).  The ruling has no application to any other person subject to the CTA.

For information regarding the New Corporate Transparency Act Filing Requirements see

Attorney Denise Poulos Retires After 41 Years of Service to her Client

After 41 years of practicing law, Denise Poulos has retired effective December 31, 2023. Denise wrote in a letter to her clients:

“Practicing law has enabled me to become a part of the seacoast community, to get a bird’s eye view of what is going on and to help direct a small part of it. As clients, friends and colleagues you have taught me a lot and have been very supportive of the non-profit endeavors I have been involved with, arms wide and checkbooks open you have given time and treasure when I have asked.

Now is my time to move on. I will bring to what comes next all that I have learned from all of you. I am deeply grateful for that experience. Thank you.”

Please join all of us in wishing Denise the best in many years of a well-earned retirement ahead.

Training Lawyers on Setting Up and Representing Charities in NH

DTC partner Kate Miller presented a Continuing Legal Education seminar on October 25, 23, at the NH Bar Association Center, with NH Director of Charitable Trusts, Diane M. Quinlan, Assistant Director of Charitable Trusts, Michael R. Haley, Attorney Meaghan A. Jepsen and Deputy Director of 603 Legal Aid Emma Sisti, on “Representing Start-Up Charities: A Pro Bono Alternative for the Transactional Attorney.” Kate’s presentation focused on the technical aspects of setting up and assisting clients with operating NH charities in compliance with the many state and federal laws and regulations applicable to charities, drawing on her twenty years of experience with advising charities in New Hampshire.  Two of the articles Kate provided as part of her materials are available below and on the DTC Lawyers website at the Articles tab.

Article Internal Controls for Small Non- Profit Charities

Outline re setting up and operating public charities corps or Trust

DTC to Sponsor American Independence Museum’s Beer for History Series

EXETER —Based in Stowe, VT, von Trapp Brewing will kick off Beer for History on Thurs., October 5 at Folsom Tavern (c. 1775) on the campus of the American Independence Museum (AIM) in downtown Exeter.

Presented by Donahue Tucker & Ciandella, Beer for History is family-friendly and features music, trivia, and/or colonial tavern games with seating available both inside and outside the tavern. “It’s a wonderful way to experience history in a fun way that brings people of all ages together,” noted Jennifer Carr, AIM executive director.

Having previously participated in Beer for History on multiple occasions, von Trapp Brewing will pour three of their beers. These beers include Bohemian Pilsner, their award-winning interpretation of a Bohemian Style Pilsner and Dunkel, the original dark lager of Munich and the first beer “style” born out of the German Beer Purity Law. von Trapp Brewing will also pour Stowe Style Festbier, their collaboration with Narragansett Brewing Company of Providence, Rhode Island, which represents the next offering in the Stowe Style series.

Pictured, von Trapp Brewing’s Tony Grassi at a promotional event.

“We are thrilled to welcome von Trapp Brewing back to Beer for History,” added Carr. “Our shared love of history is what keeps our partnership going.”

Tickets for Beer for History events are $10, while youth (under 21) are free. Beer for History with von Trapp Brewing takes place from 6:00 p.m. to 8:00 p.m. on Thurs., October 5 at the American Independence Museum’s Folsom Tavern, 164 Water St., Exeter.

Ticket prices include beer (21+), Escape Room, and light snacks. To purchase tickets, or learn more about Beer for History and other scheduled brewers this fall, visit

Home to a world-class collection of 3,000 historic artifacts, AIM develops programs, events, and exhibits that honor and invite inclusive and diverse perspectives. AIM is sponsored in part by Service CU, NH State Council on the Arts, Kennebunk Savings, Donahue Tucker & Ciandella, and New Hampshire Humanities.

Click this link to view upcoming Beer for History events.

DTC is Pleased to Welcome New Associate Attorney, Ali Gennaro

Ali became an Associate at DTC in September 2023.  Before joining DTC, Ali clerked for the Honorable Anna Barbara Hantz Marconi for two years at the New Hampshire Supreme Court.  Prior to her time at the Supreme Court, Ali worked for two years as a law clerk in the Rockingham County Superior Court in Brentwood, NH.  Ali’s practice areas include civil litigation, labor & employment, and municipal law.

Ali grew up in Plymouth, NH, and graduated from the University of New Hampshire in 2012 with a bachelor’s degree in Classics.  She went on to receive her master’s degree in Classics and Ancient History from Exeter University in the United Kingdom.  After receiving her master’s degree, Ali taught English and Ancient history in Oakland, California, before returning to law school.  She graduated from Northeastern University School of Law in 2019.  Ali was admitted to the New Hampshire Bar in October 2019.

When she isn’t practicing law, Ali can almost always be found on the rugby pitch.  She currently serves as the Head Coach of the University of New Hampshire Women’s Rugby Team and plays with Seacoast Rugby Club, a local women’s team in Dover, NH.  Ali is excited to join DTC Lawyers and looks forward to providing its clients with zealous advocacy and support.

North Hampton debate: Should town take homeowner’s land to fix cell phone dead zone?

Angeljean Chiaramida

NORTH HAMPTON — Residents spoke out Monday night for and against a petition that would have the town take privately-owned land by eminent domain to improve cellular service in North Hampton.

The Select Board is weighing whether to take a slice of Ron and Lori Cotter’s land at 168 Mill Road, against their will, for an easement so the town can construct an access road to reach town-owned land to install a cell tower.

The easement would provide a 25-foot permanent access road, taking an additional ten feet over an existing 15-foot Aquarion water easement, to get to the town’s land-locked parcel behind the Cotter’s home.

The Select Board made no decision Monday and continued the hearing until Feb. 2 at 7 p.m.

The Cotters weren’t able to be at the meeting, sending their attorney, Chris Hilson, to speak. Hilson challenged the legality in this case of the town’s use of the state’s eminent domain statute for access to a cell tower.

Previous story:North Hampton dead zone: Town may use eminent domain on homeowners’ land to add cell tower

Eminent domain gives the government the power to take private property, or in this case an easement on private property, even if the owner doesn’t want to sell, for a “public use” as long as the owners receive “just compensation.”

Hilson said eminent domain is for public use, not so the town can access a piece of land it intends to lease to a private company to erect a cell tower and earn money. That’s the town entering into private commerce, Hilson said, not meeting a public need itself. According to Hilson, that would make the town a “landlord for private commerce to make money.”

“It’s not a local municipality’s obligation to provide cell coverage,” he said. “That’s a federal mandate for the (private cell phone) carrier as a condition of their licenses. Under New Hampshire law you cannot condemn property (take by eminent domain) for private business purposes.”

The public hearing came as a result of a petition from 11 residents calling for the town to take the land by eminent domain. The need for a cell tower in North Hampton is long-standing and well-known.

None of those who attended Monday night’s public hearing disputed there are significant cell dead zones along parts of Route 1, Atlantic Avenue and at the beach. In those dead zones, it’s difficult if not impossible to make a cell phone call, even in emergencies.

Goals and visions:Hampton’s new police chief talks officer shortage, body cams and patrolling Hampton Beach

According to Fire Chief Jason Lajoie and Police Lt. James Russell, the lack of cell phone coverage in those areas constantly results in dropped calls during emergencies to hospitals, doctors and other safety agencies, as it did during a recent fatal car accident. The lack of service causes risks to the public when minutes count, they told the Select Board, something they see as a significant safety risk. They encouraged the Select Board to proceed with the eminent domain process.

The town’s cell tower consultant, David Maxson, highly recommended the land behind the Cotter’s property as the best tower placement for a number of reasons, including its location, height and remoteness and projected cell signal coverage.

Residents speak in support of petition

Several residents spoke in favor of the eminent domain taking.

Dr. Brian Hyett said he loses calls from his home because of failing cell service. As a doctor often called to perform life-saving procedures, he frequently doesn’t get emergency pages, he said, and his calls to the hospital are sometimes dropped.

“I have to leave my home to get reception,” said Hyett.

Hyett added as a father he worries about lack of cell service should his daughter have an emergency while she jogs around their home.

Valerie Gamache, who lives in the Atlantic Avenue dead zone area, said she witnessed her neighbor with Alzheimer’s disease struggle during a recent power outage. Gamache said he was in the middle of the road trying to flag down cars asking for help.

Related:Project to add 400 apartments, 34 townhouses and retail: What will it mean for Hampton?

“I’m just trying to live in my neighborhood and feel safe,” said Gamache, adding she was “sorry for anyone who’ll have any pains” as a result of the land taking.

Joe Constagna discussed the general importance of cell reception in today’s world.

“In this day and age … it’s quite embarrassing that we cannot get cell reception,” he said. “I can’t tell you how many hours I sit in my village square parking lot taking phone calls from my family because I can’t get cell reception at my house on Atlantic. I trust you all in the easement approach … I believe it’s that significant an issue.”

Many object to eminent domain taking

By and large, however, most in the room came to express their distaste for eminent domain, if not by speaking then at least by their applause when others condemned it.

Jim Avallon said to him eminent domain is only for direct public use projects, like public roadways, water pipes etc., “not for cell service.” Avallon said he was “extremely wary” of eminent domain, finding it “frightening.”

“It’s a tool of the powerful and influential,” he said. “I urge you to vote against it.”

James Nash said he “gets it,” cell service is the norm. But he wanted to see the reports that stipulate taking the Cotter property is the only and best available option.

“This will affect the integrity of Lori Cotter’s mother’s home,” he said. “The public should be able to see the results.”

Arthur Nadeau told the board he remembered when as a child his home in Berlin was taken by eminent domain. He experienced the demolishment of his home as a crushing blow, he said, adding this taking will run right beside the Cotter’s pool.

From the archives:Cell tower ruled out on school property

Kathleen Kilgore said 33 percent of North Hampton is owned by the town. She wanted an explanation on why other properties wouldn’t work, and that taking the Cotter’s land is the only option the board is pursuing.

“This is life-altering to this family; I ask you to think about that,” she told the board. “The town’s people need to think about this, too. It could be our land next.”

Wally Kilgore added that although he doesn’t know the Cotters he considers them his neighbors as residents of North Hampton.

“If they don’t want it, that’s good enough for me,” he said. “This is not the will of the people.”

Kirsten Larsen Schultz said the eminent domain taking is not as “clear cut,” as it’s being laid out by the board.

“I want cell service like everyone else, but there are a lot of smart people in this room and there has to be a better way to do it than by eminent domain,” she said, adding it’s easy to say since North Hampton needs cell service it’s fine to take a neighbor’s land.

“And I challenge anyone,” Schultz continued, “if you agree to this then I’m going to assume that you’re OK with an easement on your property.”

Are there any other options?

Mill Road resident John Cannon asked why the Select Board were considering eminent domain, instead of the use of other town land.

Larson Schultz asked if town-owned parcels off Shiprock Road and Squier Drive were considered as possible cell sites. According to the petition, two of the residents who signed the petition to take the Cotter property live on Squier Drive.

Select Board Chairman James Sununu said the board investigated all options for siting a cell tower on town land. He believes the easement across the Cotter’s land is the best option.

“We’ve looked at the town’s other properties and possible ways,” Sununu said. “We think this is the most efficient way and the most accessible.”

Others in the audience seemed doubtful, however, wanting to see the surveys and written reports on the board’s investigations of other properties. Sununu said there are no such reports.

DTC Welcomes it’s Newest Member, Christopher Hawkins!

DTC is proud to announce Christopher Hawkins as the firm’s newest member.
Chris has been with DTC since 2021, bringing with him over 20 years of
experience. Since joining DTC, Chris continued his focus on representing clients
on issues of malpractice and professional liability, professional discipline and
licensing, construction, municipal law, environmental concerns and other issues.
Chris is involved in the firm’s technology committee, and is excited about
helping to drive the firm forward and be a part of its continued success. Please
join us in congratulating Chris on this achievement!