Donald E. Hull

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 ...

Melissa Medina is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Melissa, 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 Melissa is held by other top lawyers in the same geographic and legal practice area.

Ignacio Labarca Morales is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. Ignacio Labarca, who practices law in San Juan, Puerto Rico, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ignacio Labarca is held by other top lawyers in the same geographic and legal practice area.

Her main areas of practice are corporate and individual income taxes. Prior to joining McConnell Valdés, she was a Tax Counsel with the Puerto Rico Treasury Department, where she reviewed private letter rulings concerning a broad range of issues including corporate and flow-through entities taxation, tax reorganizations, sales and use tax and other tax matters.

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...

María Judith (Nani) Marchand-Sánchez is a Capital Member and one of the founders of Ferraiuoli LLC and has vast experience in employment matters. She has successfully litigated before the Courts of First Instance of Puerto Rico and in the Federal Court, as well as government agencies and administrative forums, including participation in mediation and arbitration proceedings. Ms. Marchand has solid experience litigating disputes in areas such as discrimination, harassment, retali...

Luis E. Migenis is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law and Land Use and Zoning Law. Luis E., who practices law in San Juan, Puerto Rico, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luis E. is held by other top lawyers in the same geographic and legal practice area.

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.

José Antonio Fernández Jaquete is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. José Antonio, 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 José Antonio is held by other top lawyers in the same geographic and legal practice area.

Rafael Escalera Rodríguez is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation, Bet-the-Company Litigation and Litigation. Rafael, who practices law in San Juan, Puerto Rico, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rafael is held by other top lawyers in the same geographic and legal practice area.