Gerardo J. Hernández

Mrs. Carballo Chairs McConnell Valdés' Tax Practice Group. She focuses her practice on complex corporate tax matters, including startup operations, inbound and outbound corporate reorganizations, acquisitions, financings, exit strategies, legislative affairs, tax incentives and exemptions, and competent authority proceedings between the Puerto Rico Treasury Department and the Internal Revenue Service. A substantial part of her practice is devoted to tax minimization strategies through ...

Elizabeth Perez-Lleras is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Elizabeth, who practices law in San Juan, Puerto Rico, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Elizabeth is held by other top lawyers in the same geographic and legal practice area.

Walter F. Alomar-Jiménez is a Capital Member in the Corporate Department of O'Neill & Borges LLC with over 20 years of experience. Walter has been consistently listed in Best Lawyers as a leading attorney for real estate, corporate and M&A transactions. Over the years, Walter has been involved in transactions related to all aspects of real estate, commercial finance, creditor's rights, distressed asset acquisitions, mergers & acquisitions and general corporate practices. Wa...

Salvador J. Antonetti-Stutts is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice, Arbitration and Mediation, Bet-the-Company Litigation, Competition / Antitrust Law, Ethics and Professional Responsibility Practice, Franchise Law and Litigation. Salvador J., who practices law in San Juan, Puerto Rico, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Salvador J. is held by ot...

Albéniz Couret Fuentes is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Albéniz, who practices law in San Juan, Puerto Rico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Albéniz is held by other top lawyers in the same geographic and legal practice area.

José A. Meléndez Alfonzo is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Energy Law. José A., who practices law in San Juan, Puerto Rico, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which José A. is held by other top lawyers in the same geographic and legal practice area.

Antonio L. Roig-Lorenzo is a top attorney recognized by Best Lawyers in the practice area(s) of Construction Law. Antonio L., who practices law in San Juan, Puerto Rico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Antonio L. is held by other top lawyers in the same geographic and legal practice area.

Alfredo Alvarez-Ibáñez is a member in the Corporate Department. He has been with O’Neill & Borges since 1996. Alfredo’s practice is concentrated in various areas of commercial law and creditors’ rights, including real estate, commercial lending, secured transactions, asset-based finance, and complex out-of-court workouts and restructurings, representing both local and U.S.-based financial institutions and businesses. Alfredo’s practice also involves c...

He focuses his practice on the qualification and administration of Puerto Rico dual qualified retirement plans and counsels management in a variety of employee benefit related matters. He represents clients before the U. S. Department of Labor, the IRS and the Puerto Rico Department of the Treasury. With over 20 years of experience, he has significant experience and expertise in structuring and implementing employee benefit programs, advising on a variety of Puerto Rico and federal tax issues...

Mr. Israel Fernández-Rodríguez, Esq. is an Attorney at Casillas, Santiago & Torres, LLC, where he serves as an attorney specializing in labor and employment counseling and litigation, in addition to civil and commercial litigation. Prior to joining the firm, Mr. Fernández-Rodríguez was a senior associate in the Labor and Employment division of a major law firm in Puerto Rico, where he tenured for five years. A substantial part of Mr. Fernández-Rodríguez’ practice involves coun...