John M. Cunningham—Resume
and Contact Information
John Cunningham is a graduate of FordhamCollege and the University of Pennsylvania Law School. He is a business lawyer licensed to practice law in New Hampshire and Massachusetts. He is of counsel to the law firm of McLane, Graf, Raulerson & Middleton, Professional Association. The McLane firm has offices in Manchester, Concord and Portsmouth, New Hampshire and in Woburn, Massachusetts.
John’s practice is focused on forming LLCs, converting corporations and other non-LLC entities to LLCs and handling other matters involving LLCs. He also handles business transactions, contract matters and general corporate legal and tax matters.
Under the LLC acts of California, Delaware, Massachusetts, New Hampshire and other states, John has formed hundreds of LLCs, with initial capitalizations ranging from a few thousand dollars to $600 million and with memberships ranging from one member to over 100. He has also handled statutory conversions of numerous business corporations and other non-LLC entities to LLCs, and he was the attorney responsible for negotiating and obtaining from the Internal Revenue Service the two leading private letter rules covering corporate conversions to LLCs—namely, PLRs 200528021 and 200548021.
John was a member of the committees that drafted the original version of the New Hampshire Limited Liability Company Act in 1993 and the major amendments to that act in 1997. He formed and chaired the committee that drafted a comprehensive revision of the New Hampshire Limited Liability Company Act in 2011 (the “Revised Act”), and he was the architect and principal drafter of that act. The Revised Act was signed into law by Governor Lynch on June 18, 2012 and became effective on January 1, 2013. For his work in drafting the Revised Act, John received the New Hampshire Business and Industry Association’s annual “Above and Beyond” award in May 2012.
Websites and Blogs; Publications and Teaching
John maintains a general LLC website at www.llcformations.com; a website about New Hampshire LLC law at www.cunninghamonnhllcs.com; and a website and blog for lawyers on LLC practice at http://www.cunninghamonoperatingagreements.com/. He teaches classroom and teleconference seminars on LLC law, tax and practice to business people, lawyers and accountants nationwide.
John is the author of dozens of law journal articles on LLC law, tax and practice; he is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC form book and practice manual; and he is the author of John Cunningham on New Hampshire’s New LLC Act, a 150-page introduction to the Revised Act. John Cunningham on New Hampshire’s New LLC Act is available for purchase at http://www.cunninghamonoperatingagreements.com/. John is also the author of a series of articles currently being published by the New Hampshire Business Review, New Hampshire’s leading business journal, on the practical implications of New Hampshire’s new LLC act for New Hampshire businesses.
LLC Consulting Services for WealthCounsel Members
John provides consulting services to the members of WealthCounsel, a national association of estate planning attorney, on matters involving LLC law, tax and practice. As of July 2013, WealthCounsel had approximately 3,500 members.
John’s telephone number is (603) 856-7172. His e-mail address is email@example.com. His mailing address is 2 Kent Street, Concord, NH03301.