ATTORNEY /

Peter T. Beach

shareholder
manchester
Taxation Tax Litigation Corporate Healthcare Labor & Employment Real Estate & Development
ABOUT PETER T. BEACH

Peter has been engaged in providing tax advice exclusively since 1984. He began his career as a tax associate at Miller & Chevalier in Washington, DC and joined Sheehan Phinney in 1996. In 2001, Peter moved to the West Coast as a partner in Ernst & Young’s National Office West, specializing in the taxation of mergers and acquisitions. He returned to Sheehan Phinney in 2004.

KEY CASES
  • Represented two large New Hampshire hospitals in constitutional litigation challenging the New Hampshire Medicaid Enhancement Tax resulting in a ruling that the enabling statute was unconstitutional and leading to a landmark settlement with the State of New Hampshire.

  • Represented three New Hampshire hospitals in Medicaid Enhancement Tax administrative refund claims resulting in millions in dollars of refunds for each hospital.

  • Reached favorable settlements with the New Hampshire Department of Revenue Administration on behalf of taxpayers challenging the constitutionality of a New Hampshire law requiring certain pass-through and disregarded entities to increase New Hampshire gross business profits in connection with transfers of beneficial interests that result in increases in basis for federal tax purposes.

  • Provided tax planning and tax due diligence for both strategic and financial buyers and sellers with a wide range of market caps.

  • Provided guidance for non-profit education/healthcare organization issuing tax-exempt bonds to fund program facilities in multiple states.

  • Successfully negotiated no-change settlement agreement with New Hampshire Department of Revenue Administration resulting in multimillion dollar state-tax savings for multinational corporation with federal transfer-pricing adjustment.

EDUCATION
  • J.D., Cornell University Law School, magna cum laude
  • B.A., Maharishi University of Management, summa cum laude
ADMISSIONS, MEMBERSHIPS & CERTIFICATIONS
  • State of New Hampshire Bar
  • State of California Bar
  • District of Columbia Bar
  • United States Tax Court
  • United States Court of Appeals for the First Circuit
  • United States District Court for District of New Hampshire
AWARDS
  • Chambers USA, Tax
  • Best Lawyers in America® 2023 Manchester Lawyer of the Year, Taxation
  • Best Lawyers in America® 2020 Manchester Lawyer of the Year, Taxation
  • Best Lawyers in America® 2014 Manchester Lawyer of the Year, Mergers & Acquisitions
  • Best Lawyers in America® 2016 Manchester Lawyer of the Year, Tax Law
  • Best Lawyers in America®, Litigation & Controversy - Tax, Mergers & Acquisitions Law, Tax Law
PUBLICATIONS
INDUSTRY & CIVIC INVOLVEMENT
  • New Hampshire Bar Association Tax Section and several committees, providing tax advice in connection with the drafting and amending of the State’s limited liability company and limited partnership statutes
  • American Bar Association Tax Section
  • California Bar Association Tax Section
  • Provides pro bono legal services to several worldwide non-profit meditation organizations