Jaime E. Santos

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.

Rosa M. González-Lugo is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law, Employee Benefits Law and Tax Law. Rosa M., 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 Rosa M. is held by other top lawyers in the same geographic and legal practice area.

Karena is a senior member at Marini Pietrantoni Muñiz LLC (“MPM”). Karena’s practice is focused on complex insurance recovery disputes on behalf of commercial and corporate policyholders. As a trial lawyer, Karena has helped clients secure millions of dollars in insurance proceeds on covered claims for hurricane losses. Karena regularly counsels clients on insurance recovery strategy and claim handling through the different stages, extrajudicially, through alternate d...

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 ...

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...

Jerry Lucas Marrero is a top attorney recognized by Best Lawyers in the practice area(s) of Energy Law, Environmental Law and Land Use and Zoning Law. Jerry Lucas, 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 Jerry Lucas 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.

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

Mr. Luis F. Llach-Zúñiga, Esq . is a Capital Member at Casillas, Santiago & Torres, LLC, with more than 20 years of experience counseling and representing multinational and local companies in a broad spectrum of high-stakes employment and commercial matters. His practice spans complex commercial and employment litigation, sophisticated transactional work, and the negotiation and structuring of multi-million-dollar concession agreements, in addition to tort, personal injury, ...

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