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

Rural Utilities Law

Energy Construction

Alternative Fee Arrangements

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); Secretary (2017 – 2018); Vice Chair (2018 – 2019); and Chair (2019 – 2020)
    • 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 and Construction Sections, Georgia Bar
    • National Society of Accountants for Cooperatives
    • 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.

Telephone and Electric Coops Qualify for PPP Round 2

Effective January 12, 2021, the Small Business Administration and the Department of the Treasury issued an Interim Final Rule concerning the Paycheck Protection Program (“PPP”).  The rule applies to the second round of PPP loans under the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act, as well as applications for forgiveness under existing

IRS Issues Sec. 199A Guidance for W-2 Limitation

As part of the 2017 tax reform bill, Congress passed new Section 199A, which authorizes a deduction for “specified agricultural or horticultural cooperatives.”  As discussed in a subsequent post, Congress enacted Section 199A(g) to limit the 199A deduction based on 50 percent of W-2 wages.  Then the Service issued regulations and Rev. Rul. 2019-11 that,