David R. Cook is a partner with the Atlanta-based law firm Autry, Hall & Cook, LLP. His practice focuses on four main areas: cooperatives, utilities, construction, and business law. By specializing in these four distinct areas of law, David has developed the expertise his clients expect from an attorney who focuses on their industries. David R. Cook, Jr., (Associate) born Waycross, Georgia, July 23, 1979. Preparatory education: Mercer University (B.B.A., 2001); Georgia College and State University (M.S., 2002); Legal education: Mercer University School of Law (J.D., 2005). Member: AICPA; American Bar Association; State Bar of Georgia.
David focuses his cooperative law practice on the unique area of cooperative taxation. He has advised cooperatives on the tax benefits and burdens of operating on a cooperative basis, the nuances of being a taxable cooperative, the requirements of tax exemption under I.R.C. § 501(c)(12), and the impact of Subchapter T. He has been called to answer cooperatives’ questions concerning patronage capital credits allocation, retirement, and management; the 85% Member Income Test; patron/member relations, voting, and democratic control; Form 990 issues; international tax matters; consolidation of subsidiaries; patronage-sourced earnings and losses; and diversification. Finally, he has advised cooperatives on the scope and impact of rules promulgated by state public utility commissions and various federal regulatory bodies.
David started his career as a C.P.A. and auditor for electric and telephone cooperatives and energy-related taxable cooperatives. After attending law school, he worked as an international tax consultant at Deloitte Tax LLP until joining Autry, Hall & Cook, LLP.
David has represented various forms of cooperatives, including
• agricultural cooperatives
• broadband and internet cooperatives
• electric cooperatives (distribution, generation, transmission, and system operation)
• services and supply cooperatives
• telephone cooperatives
More information about his cooperative tax practice is found here: www.ahclaw.com/cook-cooperative.