David R. Cook Jr.

Attorney

David practices in the following areas of law.  Click on the appropriate link to view more information about each practice area.

Practice Areas

Business, Corporate, and Commercial

Construction and Procurement Law

Cooperative Law and Taxation

Energy & Utilities Law

Energy Construction

Education and Credentials

David received his Juris Doctor from Mercer University, Walter F. George School of Law, Macon, Georgia in May 2005. In law school, David received awards for winning the American Association of Attorney-Certified Public Accountants’ national essay contest; achieving the highest grade in Partnership Taxation; and the Dean’s List. David received his Masters of Science in Accounting from Georgia College and State University. He received his Bachelor of Business Administration in Accounting from Mercer University. He passed the Georgia C.P.A. Exam, scored 93rd percentile on the National ETS Business Exam, and received the Baptist Student Achievement Award. After law school, David worked for Deloitte Tax L.L.P. as an International Tax Consultant for large multi-national companies.

Professional and Personal Associations

  • Certifications
    • Georgia State Bar, Member
    • Georgia Certified Public Accountant, Inactive Member
  • Associations
    • American Bar Association, Member
    • American Institute of Certified Public Accountants, Member
    • Atlanta Bar Association, Member; Construction Law Section Board Member (2015 – Present) and Secretary (2017 – Present)
    • Construction Financial Management Association, Associate Member
    • Electric Cooperative Bar Association, Member and State Liaison for Georgia
    • Georgia EMC Counsel Association, Member and Past President 2015-2016
    • Independent Electrical Contractors, Partner Member
    • Local Government Section, Georgia Bar
    • Mercer Law Young Alumni Council, Member, Treasurer
    • National Telephone Cooperative Association (NTCA – The Rural Broadband Association), Associate Member & Legal Committee Member
  • Court Admissions
    • All Georgia State Courts
    • All Georgia Federal Courts
    • United States Tax Court

David is married with three children.  He enjoys spending time with family and playing and coaching soccer.  He was born and raised in Waycross and is a life-long Georgian.

News Featuring David R. Cook Jr.

Cooperatives Should Review the FCC’s New Order Concerning Net Neutrality

Cooperatives provide high-speed broadband services in metropolitan and rural areas throughout the country.  So they should pay attention to the Federal Communications Commission's recent action affecting broadband service providers. The FCC issued a ruling on the regulatory classification of broadband as an “information service.”  The December 14, 2017 Order issued on January 4, 2018, is

Tax Reform Act Impacts Cooperatives: New Section 199A

On December 22, 2017, Congress’ new tax reform bill became law as Public Law 115-97 (the “Act”).  The Act substantially amends the Internal Revenue Code including provisions that directly impact cooperatives.  This post is the first in a series that discusses these provisions.  It covers a new deduction for certain cooperatives and a deduction for