Attorney John Cunningham – Unique Nationally Recognized Expertise

Attorney John Cunningham is nationally recognized for his work in both LLC law and tax and new Internal Revenue Code section 199A and is one of the few attorneys with expertise in both of these closely interrelated areas. His law practice focuses on structuring his clients’ LLCs to receive the strongest possible asset protection for their personal, family, and business assets while maximizing their section 199A tax deductions.

Education

John graduated from Fordham College with a B.A. in Greek and Latin classics, earned a master’s degree in philosophy from Fordham University, and received a J.D. degree from the University of Pennsylvania Law School. Prior to practicing law, he taught philosophy at Georgetown University.

Law practice

Licensed to practice law in New Hampshire and Massachusetts, John is a former trial attorney with the Tax Division of the United States Department of Justice and a former member of the Foreign Trade and Tax Department of the international law firm of Baker McKenzie. He is the principal of the Law Offices of John M. Cunningham, PLLC, Concord, NH, and he is of counsel to the New Hampshire-based law firm of McLane, Middleton, P.A., which has offices in Manchester, Concord and Portsmouth, New Hampshire, and in Boston and Woburn, Massachusetts.

John began his LLC practice in 1993 and has formed hundreds of LLCs, with memberships ranging from a single member to more than 100. Since January 1, 2018, the effective date of section 199A, a major new focus of his law practice has been assisting clients in maximizing their section 199A deductions, resulting in clients saving tens of thousands of dollars in federal income taxes.

Publications

John is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC formbook and practice manual, and the author of Maximizing Pass-Through Deductions Under Internal Revenue Code Section 199A, the only book on section 199A published by a recognized legal and tax publisher.

Legislative work

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. In 2011, he formed and chaired the committee that drafted a comprehensive revision of the New Hampshire Limited Liability Company Act (the “Revised Act”), and he was the architect and a principal drafter of that act. The Revised Act was signed into law by New Hampshire Governor John Lynch on June 18, 2012 and became effective on January 1, 2013. In May 2012, John received the New Hampshire Business and Industry Association’s annual Above and Beyond Award for his work on the Revised Act.

Teaching

John teaches classroom and teleconference seminars and webinars on LLC law, tax, and practice; on asset protection planning; and on IRC section 199A to bar associations, CPA societies, legal and accounting firms and business groups nationwide. Two of his more recent LLC and section 199A seminars have been for the American Bar Association and the American Law Institute.