Mr.John M. Cunningham

John M. Cunningham is a former trial lawyer in the Tax Division of the U.S. Department of Justice and a former member of the Foreign Trade and Tax Department of the international law firm of Baker McKenzie. He is licensed to practice law in New Hampshire and Massachusetts. He is the principal of the Law Offices of John M. Cunningham, PLLC, and he is of counsel to the New Hampshire-based law firm of McLane Middleton, P.A. His practice is focused on LLC law and tax and on advising clients under Internal Revenue Code Section 199A. 

He is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC formbook and practice manual, published by Wolters Kluwer Law & Business. He chaired the committee that drafted the New Hampshire Revised Limited Liability Company Act, which became effective on January 1, 2013, and he was a principal drafter of that act.