Carlos R. Baralt-Suárez

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 ...

Lee Sepulvado-Ramos is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation and Litigation. Lee, who practices law in San Juan, Puerto Rico, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Lee is held by other top lawyers in the same geographic and legal practice area.

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...

Ana B. Rosado-Frontanés is of counsel in the San Juan, Puerto Rico, office of Jackson Lewis P.C. Ana provides legal counsel regarding all aspects of labor and employment matters and litigates before all state, federal, administrative and local forums. Ana began her legal career as a corporate lawyer in a New York law firm. After two years practicing corporate law, she shifted gears and began practicing employment law, drawn to the human aspects involved in employment law issues and cas...

Cristina Morazzani-Jové is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Cristina, 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 Cristina is held by other top lawyers in the same geographic and legal practice area.

Emanuel Álvarez Pérez is an associate in the San Juan, Puerto Rico, office of Jackson Lewis P.C., where he focuses on representing employers in workplace law matters. His practice encompasses preventive advice, counseling, and litigation defense in discrimination, harassment, corporate investigations, company reorganizations, leaves, accommodations, and employee misconduct. Emanuel also advises on compliance with local employment regulations, including drafting policies, handboo...

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...

Her main areas of practice are banking law and financial services, with a focus on licensing, regulatory and compliance matters. For over 15 years, Ms. Salas-Díaz has worked with international banking and financial entities, investment advisors, broker-dealers, private equity funds, mortgage institutions and loan or finance companies from the United States, Canada, México, United Kingdom, China, Israel and Caribbean and Latin America (including Chile, Colombia, Argentina, Urugua...

Mr. Cortés-Rexach has practiced law in Puerto Rico for over three decades, concentrating in the areas of commercial and project financing and real estate law. His involvement in Puerto Rico’s tourism industry is extensive, having participated as counsel in a significant number of the major hotel and resort developments in the island including Rio Mar and Palmas del Mar Resorts, the the San Juan Marriott Hotel and more recently, in the Distrito T-Mobile, a multi- million entertain...

Juan A. Frau Escudero is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Juan A., who practices law in San Juan, Puerto Rico, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Juan A. is held by other top lawyers in the same geographic and legal practice area.