Cunningham Law Practice

By , October 13, 2010 2:33 pm

Licenses; Practice Overview. John Cunningham is licensed to practice law in New Hampshire and Massachusetts. His practice is focused on LLC formations and on statutory conversions of non-LLC entities to LLCs. He provides consulting services to lawyers nationwide on LLC matters. His website is

LLC Formation Practice. Under the LLC acts of Massachusetts, New Hampshire, Delaware and other states, Mr. Cunningham has formed hundreds of single- and multi-member LLCs for individuals and entities, with numbers of members ranging from one to 100 and with initial capitalizations ranging from a few thousand dollars to $600 million. He has formed LLCs to serve as manufacturing, retail and distribution companies, real estate investment companies, holding companies, estate planning entities, wholly owned corporate subsidiaries, hedge funds, and for many other purposes.

Statutory conversions. Mr. Cunningham was the principal lawyer responsible for obtaining, for a New Hampshire statutory conversion client, the two key Internal Revenue Service private letter rulings that ensure tax-free treatment for statutory conversions of state-law business corporations taxable as S corporations to LLCs—namely, PLR 200528021 and PLR 200548021. He also drafted all of the legal documents necessary for this and several other conversions.

Publications. Mr. Cunningham is the author of Drafting Limited Liability Company Operating Agreements, the leading general (i.e., non-state-specific) LLC formbook and practice manual. With Vernon R. Proctor of the Delaware bar, 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, an international publisher of professional treatises and handbooks. He is also the author of dozens of articles on LLC law, tax and practice in professional journals and periodicals. He teaches classroom and teleconference seminars on these subjects to individual lawyers and accountants and to bar associations, accounting societies and other organizations nationwide.

Bar Association Memberships. Mr. Cunningham is a member of the American Bar Association and the New Hampshire Bar Association. He is a member of the ABA Business Law Section and Tax Section and of the Business Law Section Committee on LLCs, Partnerships and Unincorporated Entities. He is a former chair of the New Hampshire Bar Association Tax Section and a former president of its Banking and Corporate Law Section.

One Response to “Cunningham Law Practice”

  1. michael figueroa says:

    Dear Mr Cunningham,
    I have heard your course and wanted to do a follow up question . My question is, can a member of an LLC sign a contribution agreement wherein he contributes a promissory note and places a deed of trust on his home as security for the purchase of additional membership interest in the LLC that he will be a majority member and such deed of trust ( and note ) will hve priority over an judgement creditor if such deed of trust is recorded prior to the entry of a judgement
    Id like to talk to you further on this matter as I presume there will be further questions . I can be reached at 520 -791-0788 0r 520 425-8759 (office)
    Mike Figueroa

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