# Baker Newman Noyes > Baker Newman Noyes is a Top 100\-ranked public accounting firm with offices in New England, specializing in tax, assurance, \& advisory services\. Generated by Yoast SEO v27.8, this is an llms.txt file, meant for consumption by LLMs. ## Pages - [Gifts, Estates \& Trusts Tax](https://www.bnncpa.com/services/tax-services/gifts-estates-and-trusts-tax/) - [Healthcare Advisory](https://www.bnncpa.com/services/healthcare-advisory/) - [Manufacturing and Commercial Businesses](https://www.bnncpa.com/industries/manufacturing-commercial-businesses/) - [Life Sciences](https://www.bnncpa.com/industries/life-sciences/) - [Advisory](https://www.bnncpa.com/services/advisory/) ## Posts - [BTA Team Quoted in 2026 Corning Data Sentiment Report](https://www.bnncpa.com/blog/bta-team-quoted-in-2026-corning-data-sentiment-report/) - [Andrew Murry and Ellie Baker Win 2026 Maine Center Awards](https://www.bnncpa.com/blog/andrew-murry-and-ellie-baker-win-2026-maine-center-awards/) - [Jacqueline Martineau joins the 2027 Class for Leadership Greater Manchester Program](https://www.bnncpa.com/blog/jacqueline-martineau-joins-lgm/) - [BNN CPAs named in Forbes Best\-In\-State CPAs 2026](https://www.bnncpa.com/blog/bnn-cpas-named-in-forbes-best-in-state-cpas-2026/) - [Marissa Mamet awarded NHSCPA’s Marlene Gazda Hamel Dedicated Employee Award](https://www.bnncpa.com/blog/marissa-mamet-awarded-nhscpas-marlene-gazda-hamel-dedicated-employee-award/) ## Events - [9th Annual IFOB Golf Scramble](https://www.bnncpa.com/events/9th-annual-ifob-golf-scramble/) - [Scott McKenzie to present at ETA Deal Team Day: NYC](https://www.bnncpa.com/events/scott-mckenzie-to-present-at-eta-deal-team-day-nyc/) - [Young Professionals Networking Night](https://www.bnncpa.com/events/young-professionals-networking-night/) - [Josh Lapierre to speak at 2026 NH Mergers \& Acquisitions Conference](https://www.bnncpa.com/events/josh-lapierre-to-speak-at-2026-nh-mergers-acquisitions-conference/) - [Patrick Morin to Speak at AICPA® \& CIMA® ENGAGE The Next Wave Conference](https://www.bnncpa.com/events/patrick-morin-to-speak-at-aicpa-cima-engage-the-next-wave-conference/) ## Personnel - [Meghan Yarosewick](https://www.bnncpa.com/professional-directory/meghan-yarosewick/) - [Jean McDevitt Bullens](https://www.bnncpa.com/professional-directory/jean-mcdevitt-bullens/) - [Jacqueline Martineau](https://www.bnncpa.com/professional-directory/jacqueline-martineau/) - [Andrew Murry](https://www.bnncpa.com/professional-directory/andrew-murry/) - [Anne Cloutier](https://www.bnncpa.com/professional-directory/anne-cloutier/) ## Resources - [JZ Modifier Requirements: What You Need to Know](https://www.bnncpa.com/resources/jz-modifier-requirement-becomes-effective-july-1-who-needs-to-comply-and-what-drugs-are-impacted/) - [Deferred Loan Costs and Fees: A Quick Refresher](https://www.bnncpa.com/resources/deferred-loan-fees-and-costs-a-quick-refresher/): While the accounting for deferred loan fees and costs has been around since 1986, we have seen some questions arise in the past couple years that make now a good time to revisit this topic\. - [The Intricacies of Tax Accounting Method Changes and Form 3115](https://www.bnncpa.com/resources/the-intricacies-of-tax-accounting-method-changes-and-form-3115-2/) - [Unraveling PFIC Complexities: Tax strategies for U\.S\. shareholders of foreign funds and entities](https://www.bnncpa.com/resources/unraveling-pfic-complexities-tax-strategies-for-u-s-shareholders-of-foreign-funds-and-entities/) - [The Big Beautiful Bill Delivers Significant Changes to Individual Taxation](https://www.bnncpa.com/resources/the-big-beautiful-bill-delivers-significant-changes-to-individual-taxation/) ## Optional - [Sitemap index](https://www.bnncpa.com/sitemap_index.xml)