John’s LLC Practice

LLC’s provide greater legal and tax flexibility and stronger statutory asset protections than any other business organization form, including corporations.

Attorney John Cunningham’s law practice is focused on LLCs and assisting clients to maximize the extraordinary new federal income tax deductions under Internal Revenue Code section 199A. Section 199A deductions can amount to 20 percent or more of his clients’ business income. His telephone number is 603.856.7172. His email address is lawjmc@comcast.net.

John is nationally recognized in both of his fields of practice. These two fields are very different from one another, but they are profoundly interdependent, and they strongly support one another. Many clients need legal and tax services in both fields.

In his LLC practice, John’s goal is to use LLCs to provide the strongest possible statutory asset protections to his clients and their LLCs. His main LLC work is as follows:

  1. LLC formations and operating agreements. He advises clients about whether LLCs are the best entities for them, and if they are, he forms LLCs and drafts operating agreements for them. Operating agreements for single-member LLCs are usually short and simple. Operating agreements for multi-member LLCs must sometimes be lengthy and complex. John’s goal in forming LLCs for clients is to provide the best possible tax structure and the maximum possible asset protection for their personal, family and business assets, including protection for their LLC memberships.
  2. Reviews of LLC operating agreements by other lawyers. If his clients requests, John reviews LLC operating agreements drafted by other lawyers and revises them to meet his clients’ needs.
  3. Other LLC transactions. He handles all other types of LLC transactions, such as sales and purchases of LLC memberships and assets and LLC dissolutions.
  4. Conversions of non-LLC entities to LLCs. He converts business corporations to LLCs to enable clients to maximize their section 199A deductions.
  5. LLC disputes. He represents LLC members and managers in internal LLC disputes.

John is one of the few lawyers with substantial knowledge and experience about both LLCs and section 199A. The maximizing of their Section 199A deductions is key for all LLC members, and many business owners can maximize their section 199A deductions only through a sophisticated use of LLCs. Mr. Cunningham provides one-stop services to both LLC clients and section 199A clients.

John is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. formbook and practice manual. This book is published by Wolters Kluwer Law & Business, an international publisher of legal and tax information. The forms and practice guidelines in it are the basis for his LLC practice.

He is also the author of Maximizing Pass-Through Deductions Under Internal Revenue Code Section 199A—a Section 199A Practice Manual.