José R. Cestero-Calzada

Claudia Motta is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Corporate and M&A Law and Corporate Governance & Compliance Practice. Claudia, who practices law in San Juan, Puerto Rico, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Claudia is held by other top lawyers in the same geographic and legal practice area.

Ms. Vélez' practice is focused on advising clients on the tax treatment of corporate transactions and reorganizations, as well as assistance in devising tax-efficient corporate structures for new or existing Puerto Rico operations. She has worked extensively with the Puerto Rico tax and industrial incentives acts and provisions relative to U.S. income taxation of international operations, as well as the Puerto Rico and U.S. taxation of investment income, including government obligation...

Ian Marini-Biaggi is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Ian, 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 Ian is held by other top lawyers in the same geographic and legal practice area.

Eidalia González-Tosado is a top attorney recognized by Best Lawyers in the practice area(s) of Energy Law. Eidalia, 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 Eidalia is held by other top lawyers in the same geographic and legal practice area.

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.

José E. Villamarzo Santiago is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. José E., 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 José E. is held by other top lawyers in the same geographic and legal practice area.

Pedro A. Jiménez Rodríguez is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation and Litigation. Pedro A., 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 Pedro A. is held by other top lawyers in the same geographic and legal practice area.

Eugenio J. Torres-Oyola is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law. Eugenio 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 Eugenio J. is held by other top lawyers in the same geographic and legal practice area.

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

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...