Cunningham Bio

Attorney John Cunningham is of counsel to McLane, Graf, Raulerson & Middleton, P.A., a law firm with offices in New Hampshire and Massachusetts.  The firm’s website is  Mr. Cunningham is licensed to practice law in New Hampshire and Massachusetts.

Mr. Cunningham’s practice is focused on (i) handling legal and tax issues in the formation of LLCs and other entities for business start-ups; (ii) counseling the owners and managers of these entities; and (iii) restructuring business entities to enhance business asset protection and obtain tax benefits.

Under the LLC acts of California, Delaware, Massachusetts, New Hampshire and other states, Mr. Cunningham 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.

Mr. Cunningham was formerly a trial attorney with the Tax Division of the United States Department of Justice and a member of the Foreign Trade and Tax Department in the Chicago office of the international law firm of Baker & McKenzie.  He was a principal drafter of the New Hampshire Limited Liability Company Act (the “Act”) as originally enacted in 1993 and as amended in 1997 and 2010.  He chairs the New Hampshire Business and Industry Association committee  that drafted the 2010 amendments and that annually revises the Act.  He is a former chair of the Tax Section of the New Hampshire Bar Association and a former president of the Banking and Corporation Law Section of that association.

Mr. Cunningham is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. general (i.e., non-state specific) LLC formbook and practice manual.  Drafting Limited Liability Company Operating Agreements is published by Wolters Kluwer Law & Business, a global publisher of professional treatises and manuals.  For more information about Drafting Limited Liability Company Operating Agreements, please click here.

Mr. Cunningham has published numerous articles in professional journals and periodicals on LLC law and taxation and has taught LLC seminars in public forums and in-house to major law firms nationwide.  He maintains an LLC website at that is designed both for lawyers and business people; a blog  website for lawyers at on how to negotiate and draft LLC operating agreements; and an LLC website for New Hampshire accountants at

Mr. Cunningham teaches seminars nationwide on LLC law and tax to bar associations, CPA societies, leading law firms and CPA firms and business groups,  and he regularly teaches national teleconference seminars on these topics.   He is the LLC consultant to WealthCounsel, a leading national association of estate planners.