ATTORNEY RICHARD A DEMERCHANT was a lifelong Rhode Island resident until 2018 when the mountains of New Hampshire called and he and his family relocated, think snow.

A 30 year career as a C.P.A., integrated with a law school education. Chief administrative partner in a medium sized accounting firm responsible for personnel, partnership compensation, workload allocation and strategic planning. Attended Roger Williams  law school nights and weekends. Started a new law firm while working through four tax seasons. Specialty is tax; individuals to corporations with trusts and estates mixed in. Awarded a CVA, a designation providing credibility before the courts, mainly Family and Superior. Administrative accounting partner supervising all accounting functions. 

Merging with the firm of Kevin Heitke and subsequently Dawn Cook we discussed specialties and time restrictions.  Richard took over the area of Estate and Trust planning and preparation activities.

Interesting fact; when you inquire, most attorneys, accountants, doctors, and virtually every human does not have the appropriate documents prepared and waiting for them toward or at end of life.

My practice takes into consideration the client's current situation, wealth or even substantially less wealthy, health; intends to live forever or heading for the end of life.  Health care decisions should be made while capable of doing so, otherwise, the decision will be made by someone else.

Helping to protect assets and perhaps beneficiaries from themselves.


My practice is a process, wealth, health, and putting a client’s mind at ease.  I am a CPA, have a Master of Science in Taxation and an attorney.  I use these tools to help the client attain and sometimes find out what their goals are.



  •  Taxation

  •  Estates, Wills, and Trusts

  •  Future Health-Care Electives


  •  Rhode Island

  •  Massachusetts

  •  New Hampshire

  •  Federal Tax Court



  •  BS in Accounting University of Rhode Island

  •  MST at Bryant College (Bryant University)

  •  J.D. Roger Williams University School of Law