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John M. Cunningham headshot
900 Elm Street
Manchester, NH 03101
Tel: 603 856 7172

John M. Cunningham

Of Counsel, Corporate Department

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Biography

Joh""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).

Areas of Focus
  • Corporate Business Law
  • Taxation

Admissions

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.

Involvement

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

Articles & Presentations

Written By John

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Practice Areas

The strengths of our practice groups and the industries we serve make McLane Middleton one of the most diverse law firms in New England.

Integrity and trust

At McLane Middleton we establish and maintain long-standing relationships with our clients to help us better achieve their unique goals over time. This approach to building trust requires that our esteemed lawyers and professionals use their broad, in-depth knowledge and work together with integrity to ascertain sound resolutions to legal matters for their clients.

Strength in numbers

McLane Middleton is made up of more than 90 attorneys who represent a broad range of clients throughout the region, delivering customized solutions. As a firm we are recognized as having the highest legal ability rating. The firm is rated Preeminent by Martindale Hubbell and is recognized as one of the nation's leading law firms in Chambers USA. Our attorneys are distinguished leaders in their respective practice areas.

Meet Our People

Commitment and collaboration

McLane Middleton's versatile group of attorneys and paralegals become trusted authorities on each case through collaboration. We work with our clients to learn their individual needs first and foremost and, together, we develop comprehensive solutions to their specific legal matters. This approach helps us exceed our clients' expectations efficiently and effectively, client by client, case by case.

Practice Areas

A history of excellence

McLane Middleton was established in 1919 in New Hampshire, and has five offices across two states. However, deep historical roots don't allow you to become innate. Our firm is organized, technological, and knowledgeable. Our history means we are recognized. But our reputation is built on the highest quality of service and experience in very specific areas of law.

The Firm

Intelligence paired with action

Our team continuously seeks opportunities to enhance their professional development and put key learnings to action. The pursuit of further insight guides us to volunteer service opportunities, speaking engagements, and teaching roles. Our lawyers are sought after thought leaders across their industries, and recipients of leadership awards throughout the region.