David Cook practices in the Autry, Hall and Cook, LLP’s cooperative law group. In his cooperative practice, he has advised numerous cooperatives on cooperative operation and governance, member-relations, patronage capital management and cooperative taxation.
David is one of a few attorneys who specialize in cooperative taxation. Cooperatives receive various tax benefits under state and federal tax law. Cooperatives and their subsidiaries can be structured in ways to maximize such benefits and minimize any negative risk factors. Thus, cooperatives should seek advice from tax attorneys who specialize in cooperative law and taxation. David has advised taxable and tax-exempt cooperatives on tax issues ranging from proper cooperative operation, treatment of patronage capital and patronage dividends, classification of income as patronage or non-patronage, and compliance with Subchapter T, common-law, and tax-exempt cooperative tax rules and regulations. He also advises cooperatives in connection with their core business transactions, as well as transactions involving their affiliates and subsidiaries.
David received his Juris Doctor from Mercer University, Walter F. George School of Law, in 2005. He received his master’s degree in Accounting from Georgia College and State University, and a bachelor’s degree in Business Administration in Accounting from Mercer University.