For the fourth consecutive year, the national polling firm Woodward/White, Inc. has named David M. Law one of The Best Lawyers in America specializing in tax law for 2007-2008. Joining their colleague for the third consecutive year is Timothy E. Britain specializing in real estate law and for the second consecutive year is Michelle M. Arruda specializing in Trusts and Estates and Elderlaw. Woodward/White performs an extensive peer-review survey in which thousands of the top lawyers in the United States confidentially evaluate their professional peers every year and publishes their names in its comprehensive volume The Best Lawyers in America. According to NH Magazine which publishes the list of New Hampshire Best Lawyers, "It's a handy reference if you ever need a lawyer . . . because you'll want the very best."