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 Massachusetts and New Hampshire. He is the principal of the Law Offices of John M. Cunningham, PLLC, and he is of counsel to the 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. He chaired the committee that drafted the New Hampshire Revised Limited Liability Company Act, which became effective on January 1, 2013, and was a principal drafter of that Act.
He is also the author of Maximizing Pass-Through Deductions under Internal Revenue Code Section 199A, the leading book on Internal Revenue Code Section 199A by a recognized publisher.