Frank Pola, Jr.

Mr. García-Negrón is a securities, corporate and commercial finance attorney who focuses on providing practical advice and creative solutions to clients in a wide variety of business matters and industries, including domestic and foreign banking and financial services, investment management, hospitality, real estate, education, telecommunications, life sciences, healthcare, aviation and energy. He also counsels clients on estate and trust planning and is very active in the entre...

Eric Pérez Ochoa is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Eric, 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 Eric is held by other top lawyers in the same geographic and legal practice area.

Mr. Bengoa has developed a general practice concentrating in Puerto Rico tax incentive issues for manufacturing entities, and the negotiation of tax incentives grants and infrastructure and location incentives agreements with the Puerto Rico Industrial Development Company. Mr. Bengoa also specializes in negotiating tax incentives for companies engaged in recycling and renewable energy projects. He also emphasizes in general corporate, real estate, employee benefits and health care law practic...

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.

Luis Raúl Román Negrón is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice and Litigation. Luis Raúl, who practices law in San Juan, Puerto Rico, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luis Raúl is held by other top lawyers in the same geographic and legal practice area.

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...

Daniel Quiles-Pumarejo is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Daniel, 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 Daniel is held by other top lawyers in the same geographic and legal practice area.

Caridad Muñiz-Padilla is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Caridad, who practices law in San Juan, Puerto Rico, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Caridad is held by other top lawyers in the same geographic and legal practice area.

Enrique Enríquez is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Enrique, 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 Enrique is held by other top lawyers in the same geographic and legal practice area.

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...