John M. Cunningham—Professional Biography
and Contact Information

Law Practice

John Cunningham is a graduate of Fordham College and the University of Pennsylvania Law School. He is licensed to practice law in New Hampshire and Massachusetts. He is of counsel to the New Hampshire-based law firm of McLane, Graf, Raulerson & Middleton, P. A. The McLane firm has offices in Manchester, Concord and Portsmouth, New Hampshire, and in Woburn, Massachusetts.

John’s practice is focused on forming LLCs, converting corporations and other non-LLC entities to LLCs and handling other matters involving LLCs. He also handles contract matters and general corporate legal and tax matters.

Under the LLC acts of California, Delaware, Massachusetts, New Hampshire and other states, John has formed hundreds of LLCs, with initial capitalizations ranging from a few thousand dollars to $600 million and with memberships ranging from one member to over 100. He has also handled numerous statutory conversions of business corporations and other non-LLC entities to LLCs, and he was the attorney responsible for negotiating and obtaining from the Internal Revenue Service the two leading private letter rulings covering corporate conversions to LLCs—namely, PLRs 200528021 and 200548021.

Legislative Accomplishments

John was a member of the committees that drafted the original version of the New Hampshire Limited Liability Company Act in 1993 and the major amendments to that act in 1997. In 2011, he formed and chaired the committee that drafted a comprehensive revision of the New Hampshire Limited Liability Company Act (the “Revised Act”), and he was the architect and principal drafter of that act. The Revised Act was signed into law by Governor Lynch on June 18, 2012 and became effective on January 1, 2013. In May 2012, John received the New Hampshire Business and Industry Association’s annual “Above and Beyond” award for his work on the Revised Act.

LLC Consulting and Co-Counseling Services

For many years, John has provided LLC consulting and co-counseling services to lawyers in the McLane firm and to other lawyers nationwide. He has recently become an LLC consultant to the 3,500 members of WealthCounsel, a national association of estate planning lawyers of which he is a member.

Websites and Blogs

John maintains a general LLC website at a website about New Hampshire LLC law at and a website and blog for lawyers on LLC practice at a website and blog for New Hampshire and Massachusetts accountants at

Teaching

John teaches classroom and teleconference seminars on LLC law, tax and practice to business people, lawyers and accountants nationwide. On May 8, 2013, he taught a four-hour seminar in Salt Lake City, Utah to 200 members of the Utah Bar on best practices in forming LLCs under the Utah Revised Uniform Limited Liability Company Act. GENERAL COMMENTS ABOUT SEMINARS…IE: ARKANSAS, OK, UT, ETC.

Publications

John is the author of dozens of law journal articles on LLC law, tax and practice.; Hhe is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC form book and practice manual.; and hHe is the author of John Cunningham on New Hampshire’s New LLC Act, a 150-page introduction to the Revised Act. John Cunningham on New Hampshire’s New LLC Act is available free of charge at

John is also the author of a series of articles currently being published by the New Hampshire Business Review, New Hampshire’s leading business journal, on the practical implications of New Hampshire’s new LLC act for New Hampshire businesses and of a twice-monthly series of articles in WealthCounsel publications under the title “Forming Excellent LLCs—Practice Tips for WealthCounsel Members.”

Personal

John is married to Martha F. Cunningham, a labor and delivery nurse. John and Martha have two daughters, Grayson and Dana, three grandchildren, and a rescue Cocker Spaniel mix who goes by the name “Snoopy.”

Contact information

John’s telephone number is (603) 856-7172. His e-mail address is . His mailing address is 2 Kent Street, Concord, NH 03301.

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