Noelia Emmanuelli Ramos

He represents U.S. and foreign clients in complex commercial litigation, bankruptcy, workouts, foreclosure and asset repossession. A member of the firm's PROMESA Task Force, Mr. Arias has been actively counseling investment funds and creditors on Puerto Rico public debt restructuring. In the aftermath of Hurricane María, he has also been involved in disaster relief consulting and procurement of reconstruction projects, particularly in the energy and healthcare fields. He also has exten...

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

Marta S. Ramírez-Isern is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Real Estate Law. Marta S., 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 Marta S. is held by other top lawyers in the same geographic and legal practice area.

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.

Sonia Colón is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law and Litigation. Sonia, 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 Sonia is held by other top lawyers in the same geographic and legal practice area.

Julio Pietrantoni is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law and Corporate and M&A Law. Julio, 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 Julio 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...

Hermann D. Bauer-Álvarez is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation, Debt & Equity, Insolvency and Reorganization Law and Litigation. Hermann D., 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 Hermann D. is held by other top lawyers in the same geographic and legal practice area.

Walter F. Alomar-Jiménez is a Capital Member in the Corporate Department of O'Neill & Borges LLC with over 20 years of experience. Walter has been consistently listed in Best Lawyers as a leading attorney for real estate, corporate and M&A transactions. Over the years, Walter has been involved in transactions related to all aspects of real estate, commercial finance, creditor's rights, distressed asset acquisitions, mergers & acquisitions and general corporate practices. Wa...

Carla García-Benítez is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law and Litigation. Carla, 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 Carla is held by other top lawyers in the same geographic and legal practice area.