Cunningham Law Practice

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.