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John M. Cunningham

John M. Cunningham

Of Counsel, Corporate Department
City Hall Plaza,
900 Elm Street,
Manchester, NH 03101
Main: 603.856.7172
Fax: 603.224.4929

  • Biography
  • Representative
  • Articles
  • Involvement

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).

Areas of Focus
  • Corporate Business Law
  • Taxation

Practice/Industry Groups
  • Corporate
  • Tax Law
John is admitted to practice in New Hampshire and Massachusetts. He is a member of the American Bar Association ("ABA"), Member of ABA Tax Section and Committee on Unincorporated Business Entities, Member, New Hampshire Bar Association ("NHBA"), former chair of NHBA Tax Section and of NHBA Section of Corporate and Banking Law.

John is the author of Drafting Limited Liability Company Operating Agreements, the leading U.S. "generic" (i.e., non-state-specific) LLC form book and practice manual, and, with Vernon R. Proctor of the Delaware Bar, he is the co-author of Drafting Delaware LLC Agreements, an LLC form book and practice manual under the Delaware Limited Liability Company Act. Both books are published by Wolters Kluwer Law & Business, a leading global publisher of professional treatises and manuals. He is also the author of numerous articles on LLC law and tax in the Journal of Passthrough Entities, the CCH LLC Adviser and other professional journals.

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