John M. Cunningham

Attorney Awards


John's practice is focused on forming LLCs and converting corporations and other non-LLC entities to LLCs. Under the LLC acts of California, Delaware, Massachusetts, New Hampshire and other states, he has formed hundreds of LLCs, with initial capitalizations ranging from a few thousand dollars to $600 million and with memberships ranging from one to over 100. He has made statutory conversions of numerous business corporations to LLCs, and he was the attorney responsible for negotiating and obtaining from the Internal Revenue Service the two leading private letter rules covering these conversions -- namely, PLRs 200524021 and 200548021.

John maintains a general LLC website at and publishes a blog for LLC lawyers at . He teaches classroom and teleconference seminars on LLC law, tax and practice nationwide.

John is a former Trial Attorney, Tax Division, United States Department of Justice (Washington, DC), former member of the Foreign Tradae and Tax Department, Baker & McKenzie (Washington, DC and Chicago, IL offices) and former European and Latin American Counsel, Abbott Laboratories (Chicago, IL).

John received his J.D. from the University of Pennsylvania Law School (1971), B.A. from Fordham College (1964), M.A. in philosophy from Fordham University (1965).

Articles & Presentations

•If You're a Shareholder of a NH S Corp, You Might Be Making a Mistake
•S Corp Shareholders Take Note
•What Every Business Lawyer Should Know About the New IRC Section
•How One IRS Change Could Impact NH Small Businesses
•The Risk of Member Deadlock
•LLCs and Tax Reduction: What Members Can Do to Avoid Social Security and Medicare Taxes?
•New Federal Partnership Audit Rules Could Be Trouble for NH LLCs
•IRS Troubles for Partnerships?
•The NH Legislature's Common-Sense Change to Tax Law
•Opting in to New LLC Law: Should You or Shouldn't You?

Areas of Practice (2)

  • Corporate Business Law
  • Taxation

Education & Credentials

Contact Information:
603.856.7172  Phone
603.224.4929  Fax
University Attended:
Fordham College, B.A., 1964; Fordham University, M.A., Philosophy, 1965
Law School Attended:
University of Pennsylvania Law School, J.D., 1971
Year of First Admission:
Massachusetts; 1971, District of Columbia; 1990, New Hampshire


John is an active member of the Concord, NH Unitarian Universalist Church and participates in various educational activities in that church.


Peer Reviews

  • 3.8/5.0 (1 review)
  • Peer Reviewed
  • Legal Knowledge

  • Analytical Capability

  • Judgment

  • Communication

  • Legal Experience


*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (4)

Documents by this lawyer on

Manchester, New Hampshire

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