Steve Notinger

With twenty five years of experience in all aspects of bankruptcy, general business and insolvency matters, Steven Notinger is recognized as one of New Hampshire’s top attorneys in business and bankruptcy matters including Chapter 11 reorganization, general business representation, debtor/creditor matters, director and officer liability and insolvency-related tax disputes both in court and through out of court work-outs. Attorney Notinger has also served as a state court receiver in various disputes.

Attorney Notinger has both represented trustees in bankruptcy and been on the client side as a bankruptcy trustee himself. The unique perspectives gained from his experiences allow him to fully understand and appreciate the situations in which distressed companies find themselves. These dual skills allow Mr. Notinger to effectively represent all sides of a bankruptcy matter, allowing him to analyze situations and provide sound solutions that address both the legal and business aspects that exist for clients.

Attorney Notinger also has extensive experience representing clients in disputes with taxing authorities including the IRS and NHDRA.

A native New Yorker, attorney Notinger attended the Boston University School of Law, where he was a finalist in the Moot Court competition.

Practice Areas

Financial Restructuring out of Court
Business Bankruptcy – Chapter 7 and 11
Bankruptcy Trustee Representation
Creditors Committee Representation
Tax Disputes.


B.A., magna cum laude, University of New York at Albany (1986)
J.D., Boston University Law School (1990), Edward F. Hennessey Scholar.

Professional Recognition

Listed in Best Lawyers in America (2007-2016)
Selected to New England Super Lawyers List (2008, 2011-2015)
Selected by Best Lawyers as 2014 Manchester “Lawyer of the Year” in Bankruptcy and Creditor Debtor Rights/Insolvency and Reorganization Law
New Hampshire Trustee of the Year (2001).

Bar Admissions

New Hampshire (1990)
Massachusetts (1992)
U.S. District Court for the District of NH (1990)
U.S. District Court for the Commonwealth of Massachusetts (1993)
U.S. Tax Court (1993).

Professional Memberships

American Bar Association
American Bankruptcy Institute
Northeast Bankruptcy Conference, Speaker, 2003, 2007, 2011, 2014
New Hampshire Bar Association, Tax Section
Massachusetts Bar Association.

Representative Cases

Financial Resources Mortgage The “FRM” cases involved a massive Ponzi scheme. More than 80 million dollars in claims have been filed. For the past three years Attorney Notinger has served as trustee and has been involved collecting the assets of the estate. This has involved putting more than 100 trusts that were created by the FRM principals into bankruptcy, filing over 150 lawsuits and collecting the assets of many of the loans made by or through the FRM entities, and generally liquidating the business. As trustee, Attorney Notinger has settled with more than 100 parties and has collected several million dollars in the estate.


The RVSI Chapter 7 case involved the liquidation of a multi-million dollar public company. The liquidation was hotly contested by some of the shareholders. As trustee, Attorney Notinger brought and resolved director and officer liability claims as well as other litigation to collect funds for the bankruptcy estate, including claims involving insider transactions.

Koji Goto

Attorney Notinger was appointed the Chapter 7 Trustee in the Koji Goto case. Koji was a stockbroker and set up a “Madoff” type Ponzi scheme. As trustee, Attorney Notinger was involved in identifying assets and liquidating them. He was also involved in pursuing litigation against various parties who were the recipients of fraudulently transferred funds and was able to recover some funds for defrauded investors.

Catherine Petit

Catherine Petit was the largest fraud case in the history of Maine. Attorney Notinger was the successor trustee in the case. Petit was pursuing a piece of litigation against a bank and sold shares in the litigation to various investors in violation of the securities and bankruptcy laws. Petit went to prison during the bankruptcy case. It was the trustee’s job to resolve the problems left by Petit and to generate a dividend to creditors. As trustee, Attorney Notinger was successful in doing so, even though he faced organized opposition from Petit supporters.

Spaulding Composites

Spaulding Composites was a multimillion-dollar manufacturing operation on the seacoast. Spaulding had to file bankruptcy for many reasons. It had union issues, pension issues, environmental issues, and financial issues, both at the federal and state level. Attorney Notinger became involved as successor counsel and was successful working through the issues with regulatory authorities in New Hampshire, New York and in the federal government in addition to the lender so that the company could be sold in a way that preserved the jobs in New Hampshire.


Attorney Notinger is a frequent speaker on bankruptcy and tax matters at legal education programs for the New Hampshire Bar Association, American Bankruptcy Institute and the Federal Practice Institute. He has also made presentations to Open World delegations on the role of Bankruptcy Trustees in the United States and resolution of tax disputes in the United States. Attorney Notinger is also a Guest Lecturer on American Law at Northern Arctic Federal University, Arkhangelsk, Russia and has served as a Bankruptcy Panel Trustee since 1994.

Attorney Notinger’s presentations include the following:

Bankruptcy Appeals

Fourth Federal Practice Institute (October 2004)

Cancellation of Indebtedness Income and Bankruptcy

American Bankruptcy Institute Northeast Regional Conference (July 2007)

U.S. Tax Practice and Procedure

Commercial Court Judges, Archangelsk, Russian Federation (Winter 2008)

Business Entities and Bankruptcy

New Hampshire Technical Institute

American Law

Visiting lecturer at Northern Federal University, Arkhangelsk,
Russian Federation (2010-present)

American Law

Visiting lecturer at University in Saint Petersburg, Russian Federation (2010-present)

Charitable and Civic Activities

Attorney Notinger is involved in the development of continued contacts between the United States and the Russian Federation and in particular is an active member of the Arkhangelsk-Portland sister city committee.

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