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 He was a principal drafter of the New Hampshire Limited Liability Company Act as originally enacted in 1993 and of the major amendments to that act in 1997. 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 author of Drafting Limited Liability Company Operating Agreements, the leading U.S. general (i.e., non-state specific) LLC formbook and practice manual. With Vernon R. Proctor, he is the co-author of Drafting Delaware LLC Agreements, a formbook and practice manual under the Delaware Limited Liability Company Act. Both books are published by Wolters Kluwer Law & Business, a global publisher of professional treatises and manuals. For more information about these books, please access, respectively, and

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; and he publishes a blog for lawyers at on how to negotiate and draft LLC operating agreements. He has taught seminars on LLC law and tax to bar associations and CPA societies and to leading law firms and CPA firms, and he regularly teaches national teleconference seminars on these topics.