Edwin R. Cruz

María Elena González-Calderón is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. María Elena, 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 María Elena 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.

Mr. Muñiz represents clients in all phases of tax controversy and litigation matters, from tax audits and examinations through administrative appeals and court proceedings. He actively participates in multiple tax litigations representing clients on wide arrays of tax challenges, including: municipal license tax, income tax, personal property tax and construction excise tax deficiency procedures. He also has extensive experience representing taxpayers during the real property tax asses...

Ricardo Muñiz is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law and Trusts and Estates. Ricardo, 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 Ricardo is held by other top lawyers in the same geographic and legal practice area.

Ms. Corrada has nearly 20 years of experience in Environmental Law. She regularly provides counseling to clients on permitting, enforcement and compliance with environmental and land use laws and regulations. She began her career in the public service, in the Puerto Rico Environmental Quality Board, where she assisted the Air Quality Area in drafting and enacting amendments to air regulation which would allow enforcing the Clean Air Act's Title V, and adopting the State Implementation Plan in...

Luis C. Marini-Biaggi is a capital member of Marini Pietrantoni Muniz LLC and Chair of the Insolvency & Restructuring Group. Luis concentrates his practice in all aspects of insolvency matters including bankruptcy, acquisition of distressed assets, public and private sector restructurings. He also regularly handles complex commercial litigation at the trial and appellate level, including defense of lender liability suits and contract litigation. He regularly represents financial instituti...

Mr. Zayas-Marxuach has developed a commercial and general civil litigation practice in federal and state courts, with emphasis on distribution and franchising, insurance litigation, the Racketeer Influenced and Corrupt Organizations (RICO) Act, class actions and product liability, particularly prescription drug litigation. Additionally, Mr. Zayas-Marxuach regularly provides litigation and counseling services to individuals in estate and probate matters.

Francisco J. García is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Francisco J., who practices law in San Juan, Puerto Rico, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Francisco J. is held by other top lawyers in the same geographic and legal practice area.

Carlos E. Serrano is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Carlos E., who practices law in San Juan, Puerto Rico, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Carlos E. is held by other top lawyers in the same geographic and legal practice area.

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 ...