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By JOHN CUNNINGHAM

As I wrote in my column last week in this newspaper, under the Corporate Transparency Act (the “CTA”), New Hampshire companies formed on or after January 1, 2024 must file with the U.S. Treasury Department detailed reports about, among other things,...

On Jan. 1, 2021, Congress passed a new federal law called the Corporate Transparency Act (the “CTA” or the “Act.”) Companies subject to the CTA that were formed before Jan. 1, 2023 must file the reports required by the Act (briefly described below) by...

By JOHN CUNNINGHAM

On August 16, 2023, President Biden signed the Inflation Reduction Act (the “IRA”). The IRA passed in the U.S. House of Representatives by a vote of 220 to 207 and in the U.S Senate by a vote of 51-50. The fact that despite the fervent opposition of...

By John Cunningham

Joe Blow is a Concord, New Hampshire business owner. His company needs a new marketing executive, and Joe finds the perfect candidate; her name is Mary Jones. Mary is single. She lives in Darien, Conn., and she has a good job there, but she’s open to...

By JOHN CUNNINGHAM

Last week, the Business Litigation Section of the New Hampshire Bar invited me to join their meeting at the Bar Center in order to outline for them what I believe are the major malpractice risks that New Hampshire lawyers must address in drafting...

By JOHN CUNNINGHAM

If you plan to form a New Hampshire multi-member LLC to conduct a business or for any other reason, and if, for this purpose, you use the help of LegalZoom, the well-known national legal services company, LegalZoom’s charge for all of its work for you...

By JOHN CUNNINGHAM

Many competent New Hampshire estate planning lawyers advise their clients who are members of LLCs to hold their memberships in trusts. As I’ve already briefly mentioned in previous Law in the Marketplace columns, this is usually a bad idea. And using...

By JOHN CUNNINGHAM

Most businesspeople who have formed any of the 80,000 New Hampshire LLCs currently in good standing have done so because LLCs are so easy to form and because they provide their members with liability shields. The same reasons apply for the 18,000...

By JOHN CUNNINGHAM

ESG is the three-letter acronym, for a movement, arising first among environmental activists, that has become, in just a few years, by far the most important new movement in the world of the 12,000 U.S. public corporations. For many of these...

By JOHN CUNNINGHAM 

As any LLC lawyer can tell you, there is not just one kind of New Hampshire multi-member LLC; there are two—namely, small LLCs and large ones; and there are very few in between.And LLC lawyers will tell you that these two kinds of LLCs different...

By JOHN CUNNINGHAM

Indispensable to the competence of lawyers in most or all fields of law — and certainly in my own field of LLC law and tax — is expertise in negotiating issues on behalf of one’s clients. But obviously, this expertise is also indispensable in many...