Héctor Santaella-Santé

Her main areas of practice are tax incentives, employee benefits, corporate and individual income taxes. Prior to joining McConnell Valdés, Ms. González-Ibarría was a Legal Counsel with the Internal Revenue Area of the Puerto Rico Treasury Department. While with the Puerto Rico Treasury Department, she reviewed closing agreements and private letter rulings concerning a broad range of issues including general income taxation, withholding, corporate reorganizations and empl...

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...

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.

Héctor Reichard de Cardona is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Litigation. Héctor, who practices law in San Juan, Puerto Rico, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Héctor is held by other top lawyers in the same geographic and legal practice area.

Ms. Amarily Maldonado, Esq. joined Casillas, Santiago & Torres, LLC in April 2018, where she serves as an Attorney in the Corporate and Tax Divisions. Prior to joining the firm, Ms. Maldonado was a Senior Manager in the Tax Advisory Division of a major international accounting firm in Puerto Rico, where she tenured for six years. Ms. Maldonado commenced her career as an Associate in the Corporate Tax practice of one of the Big Four accounting firms and also served as a corporate and tax a...

Alejandro J. Cepeda-Díaz is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice. Alejandro J., 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 Alejandro J. is held by other top lawyers in the same geographic and legal practice area.

Michell M. Feliciano Rodríguez is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Michell M., 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 Michell M. is held by other top lawyers in the same geographic and legal practice area.

She is the Vice-Chair of McConnell Valdés' Corporate Practice Group. Her main areas of practice include general corporate matters, financial institutions, mergers and acquisitions in the insurance and banking industries, distribution and sales representative laws, insurance and healthcare services - including litigation - as well as regulatory matters and government and legislative affairs. Before joining McConnell Valdés, Mrs. Portela concentrated in the practice of civil and c...

Mr. Luis F. Llach-Zúñiga, Esq. is an Attorney at Casillas, Santiago & Torres, LLC, with more than 13 years counseling and representing multinational and local companies on diverse matters, ranging from employment-related concerns and lawsuits, to handling and litigating complex tort, personal injury and premises liability claims before the U.S. District Court for the District of Puerto Rico and local courts. Mr. Luis F. Llach-Zúñiga, Esq. has extensively counseled and successfully rep...

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