Search Results

By Line search: By JOHN CUNNINGHAM

By JOHN CUNNINGHAM

Most New Hampshire multi-member LLCs are and should be taxable as partnerships under Internal Revenue Code Subchapter K, the default federal income tax regimen applicable to these LLCs. This is because, for the members of these LLCs, partnership...

By JOHN CUNNINGHAM

Studs Terkel was a superb author, actor and activist. He lived from 1912 to 2008. He wrote endlessly about Chicago, the great city where he resided. In 1972, he published his most famous and most widely read book: “Working — People Talk about What...

By JOHN CUNNINGHAM

As readers may know, a newly effective federal law called the Corporate Transparency Act (the “CTA”) provides that almost all entities formed under U.S. state law except sole proprietorships must, by set deadlines, file reports with FinCEN, the U.S....

By JOHN CUNNINGHAM

A close friend of my wife and mine recently lost her partner of many years. He died of Alzheimer’s disease at a Concord, New Hampshire hospice facility.As readers will know, I write this column primarily for New Hampshire business owners but also for...

By JOHN CUNNINGHAM

If you are starting a New Hampshire business or if you own an existing one and your business has or will have employees, you should consider whether to protect your business by requiring your employees to sign written non-competition agreements as a...

By JOHN CUNNINGHAM

Although New Hampshire boasts that, unlike most other states, it imposes no state income tax on its residents, it does impose an income tax on New Hampshire business owners, and it’s a significant one – namely, the New Hampshire Interest and Dividends...

By JOHN CUNNINGHAM

A subspecialization for many business lawyers, including me, is a field of law and tax called asset protection. This field involves the creating of entities and other arrangements for clients that will protect them from claims by their creditors.I...