John Cunningham, Esq. is a business and tax attorney licensed to practice in New Hampshire and Massachusetts. He is of counsel to the law firm of McLane Middleton, P.A. His practice is focused on LLCs and on assisting clients to maximize their Internal Revenue Code section 199A pass-through deductions. The link to his website is www.llc199A.com.
John is the author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC formbook and practice manual, and of Maximizing Pass-Through Deductions under Internal Revenue Code Section 199A, the only book on section 199A by a recognized publisher and the leading book in its field. Both of John’s books are published by Wolters Kluwer, a global provider of legal, tax and medical information.
John has taught seminars for the American Bar Association, the American Law Institute and many other organizations of lawyers, accountants and business groups.
Accreditation Policy
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.
All myLawCLE CLE programs are accredited automatically either directly or via reciprocity in the following states: AK, AR, CA, CT, FL, HI, ME, MO, MT, ND, NH, NM, NJ, NY, and VT. (AZ does not approve CLE programs, but accepts our certificates for CLE credit.)
Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except NV, OH, MS, IN, UT, PA, GA, and LA —these states require in-person attendance to qualify for “Live” CLE credit.
“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, and LA]
Reciprocity
Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, and NY. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.
Section I. Introduction to the seminar and the speaker
Section II. LLC law–overview; LLCs and non-tax choice of entity
Section III. Forming a single-member LLCs for individuals who will be the only members of their single-member LLCs; drafting operating agreements for these LLCs
Section IV. Forming a single-member LLCs whose members will be entities
Section V. Drafting operating agreements for multi-member LLCs–introduction
Section VI. Drafting operating agreements for multi-member LLCs–management provisions
Section VII. Drafting operating agreements for multi-member LLCs–federal income tax provisions (including provisions under IRC section 199A and Prop. Reg. § 1.1402(a))
Section VIII. Drafting operating agreements for multi-member LLCs–provisions concerning dissociation events and their consequences
Section IX. Drafting operating agreements for multi-member LLCs–fiduciary provisions
Section X. Drafting operating agreements for multi-member LLCs–dispute resolution provisions
Section XI. Drafting operating agreements for multi-member LLCs–dissolution provisions
Section XII. Drafting operating agreements for multi-member LLCs–boilerplate provisions and other miscellaneous provisions
