John Cunningham 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, which has offices in Manchester, Concord and Portsmouth, NH 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 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 to over 100. He has also 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 seminars and teleconference seminars on LLC law, tax and practice nationwide.
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 was the chair of the committee that drafted a comprehensive revision of the New Hampshire Limited Liability Company Act in 2011 (the “Revised Act”). This act was signed into law by Governor Lynch onJune 18, 2012. For his work in drafting the Revised Act, John received the New Hampshire Business and Industry Association’s “Above and Beyond” award in May 2012.
Publications and Teaching
John is the author of dozens of law journal articles on LLC law, tax and practice, and he is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC form book and practice manual. The co-author of Drafting Limited Liability Company Operating Agreements is Vernon R. Proctor of the Delaware Bar, a co-founder and principal of Proctor & Heymann LLP, aWilmingtonDelaware business litigation firm.
John has taught hundreds of seminars on LLC topics to lawyers, accountants and business people nationwide.
John’s telephone number is (603) 856-7172. His e-mail address is firstname.lastname@example.org. His mailing address is 2 Kent Street, Concord, NH 03301.