Phone

Email

lawjmc@comcast.net

Office

11 South Main Street - Suite 500
Concord, NH 03301

Practice/Industry Groups

• Tax Law

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John M. Cunningham
Of Counsel

John's practice is focused on forming limited liability companies and restructuring corporations and other entities to provide them with legal and tax advantages. Since 1993, when the New Hampshire LLC Act came into effect, John has formed several hundred New Hampshire LLCs. He has also formed dozens of LLCs under the Delaware LLC Act and other LLC statutes. John's LLC formation clients include, among many others, numerous high-growth, high tech and financial enterprises.

Department

Corporate

Areas of Practice

• LLC formations
• Business entity restructuring
• General corporate and contract practice

Admissions

• New Hampshire
• Massachusetts

Professional & Association Memberships

Member, 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

Community Involvement

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

Career

• Former Trial Attorney, Tax Division, United States Department of Justice (Washington, DC)
• Former member of the Foreign Trade and Tax Department, Baker & McKenzie (Washington, DC and Chicago, IL offices)
• Former European and Latin American Counsel, Abbott Laboratories (Chicago, IL)

Recent Publications and Lectures

John is the author of Drafting Limited Liability Company Operating Agreements (Aspen Law & Business), the leading U.S. LLC form book and practice manual, and of numerous articles on LLC law and tax in the Journal of Passthrough Entities, the CCH LLC Adviser and other professional journals