John M. Cunningham

JC
Attorney Awards

Biography

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 www.llcformations.com and publishes a blog for LLC lawyers at http://www.cunninghamonoperatingagreements.com . 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
www.mclane.com
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:
1971
Admission:
Massachusetts; 1971, District of Columbia; 1990, New Hampshire
Memberships:

Involvement

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

ISLN:
908077012

Peer Reviews

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

    4.0/5.0
  • Analytical Capability

    4.0/5.0
  • Judgment

    4.0/5.0
  • Communication

    3.0/5.0
  • Legal Experience

    4.0/5.0

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

Documents (4)

Documents by this lawyer on Martindale.com

Manchester, New Hampshire

Contact John M. Cunningham

Required Fields

Required Fields


By clicking on the "Submit" button, you agree to the Terms of Use, Supplemental Terms and Privacy Policy. You also consent to be contacted at the phone number you provided, including by autodials, text messages and/or pre-recorded calls, from Martindale and its affiliates and from or on behalf of attorneys you request or contact through this site. Consent is not a condition of purchase.

You should not send any sensitive or confidential information through this site. Emails sent through this site do not create an attorney-client relationship and may not be treated as privileged or confidential. The lawyer or law firm you are contacting is not required to, and may choose not to, accept you as a client. The Internet is not necessarily secure and emails sent though this site could be intercepted or read by third parties.