Russell practices in the areas of general business and corporate law, business planning, mergers and acquisitions, real estate, real estate finance, and taxation. He represents clients in a wide variety of industries including real estate (development, investment, management and leasing), manufacturing, retail, hotel, restaurant, residential and commercial construction, technology, professional practice groups and financial institutions. Prior to establishing Cunningham Firm, LLC and co-founding Red Mountain Law Group, he worked with Bradley Arant Rose & White LLP in its Birmingham, Alabama office from 1999 until 2005.

He frequently speaks to business and professional groups on business law, business planning, real estate and taxation issues. He has also served as an entrepreneur mentor in the Alabama Launchpad Business Plan Competition.

Russell is an active member of the American Bar Association (Business Law Section, Real Property, Trust and Estate Law Section, and Tax Section), Alabama State Bar (Business Law Section, Real Property, Probate and Trust Section, and Tax Section), and the Birmingham Bar Association (Business Law Section). Russell has been selected as a Mid-South Super Lawyer and has also achieved an AV Preeminent peer review rating by Martindale-Hubbell.

He attended Vanderbilt University from 1989 until 1991, and graduated from Auburn University with a Bachelor of Science degree in Management in 1993. He is a 1998 honors graduate of The University of Alabama School of Law, where he was student editor of “The American Journal of Tax Policy.” He additionally holds an LL.M. in Taxation from New York University School of Law.

• Vanderbilt University, 1989-1991
• Auburn University, B.S. (Management), 1993
• University of Alabama Law School, J.D., cum laude, 1998
• New York University School of Law, LL.M. (Taxation), 2000

• Urban Land Institute, associate member
• Samford University Entrepreneur Roundtable, member
• Birmingham Venture Club, member
• Necomen Society of Alabama, member
• American Bar Association: Business Law Section (LLC, Partnership and Unincorporated Business Entity Committee and Private Equity and Venture Capital Committee); Real Property Trust and Estate Law Section (Commercial Real Estate Transactions Group); Tax Section (Partnerships Committee)
• Alabama State Bar Business Law Section (Standing Committee on Legislation), Real Property, Probate and Trust Section, and Tax Section
• Birmingham Bar Association Business Law Section (Chair -2018, Chair-Elect – 2017, and Treasurer 2015, 2016)
• Southeastern Business Law Institute, Planning Committee

• Leadership Birmingham, 2016.
• Leadership Alabama, Alabama Leadership Initiative, 2010
• Downtown Rotary Club, member
• Greater Alabama Council of Boy Scouts, Advisory Board (2006 – 2008, 2018), Executive Board (2009 – 2017)
• Coastal Conservation Association, Birmingham Board Member, State Board Member (Chairman 2014, President  2013)
• Alys Stephens Performing Arts Center, Advisory Board (2017 – present), Junior Patrons Board (2009 – 2016)

• SPEECHES:
• “Sources of Capital for Business: From Bootstrap to Venture Capital and Everything in Between,” Innovation Depot (UAB Business Incubator), Birmingham, Alabama, 2011
• “The Role of the Transactional Attorney,” Business Law Society, The University of Alabama School of Law, Tuscaloosa, Alabama, 2010
• “Navigating Common Legal Issues Facing Emerging Businesses: Choice of Entity, Seed Funding, Controlling Equity, Incentivizing Employees, and Venture Capital Funding,” MBA 681: Idea to IPO – Life Sciences Entrepreneurship (guest lecturer), The University of Alabama at Birmingham, 2010
• “Equity Compensation and Incentives in Partnerships and Limited Liability Companies,” Innovation Depot (UAB Business Incubator), Birmingham, Alabama, 2009
• “Everyone’s a Capitalist: Issues in Forming Your Business and Controlling its Equity,” Innovation Depot (UAB Business Incubator), Birmingham, Alabama, 2007
• “Protecting Your Business: Insuring Your Assets, Legal Affairs and Taxing Issues,” Central Alabama Women’s Business Center, Birmingham, Alabama, 2007
• PUBLICATIONS:
• Choice of Entity, Keatinge and Conaway, West Publishing (1st ed. 2005), co-author of Chapter 16, “State Taxation of Subchapter C, Subchapter S and Subchapter K Entities and Their Owners — An Overview”
• State and Local Taxation, Pomp and Oldman, Blackwell Publishing (5th ed. 2005), co-author of Chapter 10, “State Taxation of Limited Liability Companies and Limited Liability Partnerships: Background and Recent Developments”
• The Property Tax Deskbook, ABA Section of Taxation, 7th, 8th, 9th, and 10th editions, co-author of Alabama Chapter
• Birmingham Business Law Blog, Red Mountain Law Group, contributing author, 2006-present
• Alabama Technology Today, “Alabama Has a New Way to Tax Internet Sales But is it Constitutional?” January/February, 2005, p.16-17
• StateTax Notes, contributing author, Bureau of National Affairs (BNA), 2001 to 2005
• The Limited Liability Company Reporter, contributing author, CCH, 2002 to 2005

• SuperLawyers, Mid-South, Business/Corporate (2019 – 2021)
• B-Metro Magazine, Top Attorneys (2015 – 2019)
• Fellow, American Bar Foundation
• AV Preeminent Rating – Martindale-Hubbell
• SuperLawyers, Alabama Rising Star — Business/Corporate (2011)
• SuperLawyers, Business/Corporate (2014-2015)
• Birmingham magazine Groundbreaker Award — Legal (2013)
• Birmingham magazine Top Attorney — Tax (2011-2014), Commercial Real Estate (2013-2019)
• Who’s Who in American Law (2001)
• Eagle Scout

Corporate and M&A Work

• Represented the shareholders of a closely-held corporation, which owned an Alabama-based fire suppression system sales and consulting business, in the sale of its stock to a regional fire suppression company with operations throughout the Southeastern U.S.
• epresented an Alabama-based veterinary practice professional corporation in the sale of all its assets to an Illinois-based veterinary practice chain with operations throughout the Eastern U.S.
• Represented an Alabama-based construction company in the sale of all of its assets to a key employee of the construction company.
• Represented an Alabama-based investor group in the acquisition of the assets of an Alabama-based retail chain store operation with ten locations in Jefferson, Shelby, and Tuscaloosa Counties.
• Represented the shareholders of a closely-held corporation, which owns an Alabama-based full service restaurant equipment parts and repair business with locations AL, TN, GA, FL, MS, and LA, in the sale of their stock to a company owned by a California-based private equity firm.
• Represented and Alabama-based company specializing in mass notification systems, radio tower installations, and two-way voice and data communication systems in the sale of its assets to one of the nation’s largest Motorola Solutions channel partners and a leading provider of technology solutions and services.
• Represented the shareholders of a closely-held corporation, which owned an Alabama -based 100+ site trailer park, in the sale of their stock a large owner of trailer parks throughout the Southeastern and Southwestern U.S.
• Represented Alabama-based employee benefits and retirement consulting firm being acquired by a publicly traded banking and financing services institution.
• Represented Alabama-based dental practice professional corporation in the sale of all its assets to a Tennessee-based dental practice chain with operations throughout the Eastern U.S.
• Represented Alabama based ophthalmologist practice professional corporation with multiple locations in the sale of all its assets to a Missouri-based ophthalmologist practice chain with operations throughout the Eastern U.S.
• Represented the U.S. subsidiary of a U.K.-based foundry/blast furnace equipment manufacturing and sale company acquiring the assets of an Alabama-based foundry equipment/blast furnace sales and consulting company.
• Represented a Tennessee-based hospital staffing company with operations through the Southeast being acquired by a publicly traded healthcare services company based in Tennessee.

Real Estate Investment and Acquisition / Disposition Work

• Represent an Alabama based company in acquiring single-tenant properties throughout the U.S. as part of a “blend and extend” program. Representation involved negotiating the purchase of the property, negotiating new extended lease with corporate office of tenant, and representing client in sale of property.
• Represent a New York based company in acquiring a single-tenant property located in Jackson County, Alabama. Representation involved negotiating the purchase of the property, advice related to purchasing the property with 1031 exchange funds, and negotiating post-closing property repairs with the tenant.
• Represent an Alabama based Qualified Opportunity Fund in the acquisition of a historic office building in downtown Birmingham, Alabama. Representation involved the formation of the Qualified Opportunity Fund, negotiating the acquisition of the office property, advising on historic rehabilitation tax credit related matters, and negotiating tenant leases.
• Represented an Alabama based specialty manufacturing company acquire a new facility located in an enterprise zone in Birmingham, Alabama. In addition to assisting with the acquisition of the real estate, the representation involved working with the City of Birmingham Industrial Development Board and the Alabama Department of Revenue to obtain various tax benefits for client.
• Represented a Georgia based real estate investment fund in the acquisition of a Hampton Inn in Terre Haute, Indiana. Transaction involved multiple parties and CMBS financing.
• Represented a Georgia based real estate investment fund in the acquisition of a Hilton Garden Inn in St. Charles, Illinois. Transaction involved multiple parties and CMBS financing.
• Represented a Mississippi based shopping center developer in the acquisition of a vacant shopping center in Jackson County, Alabama. Representation also involved the negotiation of leases with various “big-box” tenants.
• Represented a Mississippi based shopping center developer in the acquisition of a vacant shopping center in DeKalb County, Alabama. Representation also involved the negotiation of leases with various “big-box” tenants.
• Represented a Florida based real estate investor in the sale of a 400+ unit multi-family property in Jefferson County, Alabama.
• Represented an Alabama based investment partnership in the sale of multiple multi-family properties and in the reinvestment of the proceeds in other real estate properties through the use of IRC section 1031 exchanges.
• Represented an Alabama based manufacturing company in acquiring a new manufacturing facility from the City of Pelham. The representation also involved obtaining a loan from the City of Pelham and the Shelby County Development Authority as well as tax incentives from the City of Pelham, Shelby County, and the Alabama Department of Revenue.

Real Estate Finance

• Represented a Louisiana based lender in the financing of a Louisiana company’s purchase of four (4) fast food restaurants located in Alabama from a California based trust.
• Represented a California based insurance company in the financing of an Oregon based trust’s purchase of a shopping center in Jefferson County, Alabama from an Alabama based real estate investment partnership.
• Represented a Louisiana based lender in the refinancing of an Alabama based manufacturing company’s real estate and commercial loans. Financing involved a real estate loan, two lines of credit and a guidance line.
• Represented a California based lender in the refinancing of an Alabama based distribution company’s real estate and commercial loans.