Ralph J. Rexach

Mrs. Arrieta-Rivera's practice includes general civil and commercial litigation with emphasis on tax disputes and tax litigation, complex class actions, complex litigation, tort law, healthcare facility liability, and petroleum industry regulatory matters as well as collections cases. She represents clients before both state and federal court at trial and appellate levels and has worked on the defense of several high-risk cases in which she has assisted clients in obtaining favorable rulings ...

María Judith (Nani) Marchand-Sánchez is a Capital Member and one of the founders of Ferraiuoli LLC and has vast experience in employment matters. She has successfully litigated before the Courts of First Instance of Puerto Rico and in the Federal Court, as well as government agencies and administrative forums, including participation in mediation and arbitration proceedings. Ms. Marchand has solid experience litigating disputes in areas such as discrimination, harassment, retali...

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

Mr. Juan J. Casillas-Ayala, Esq. is an Attorney at Casillas, Santiago & Torres, LLC, where he specializes in Labor & Employment and Commercial Litigation. He was a shareholder in the Labor and Employment division of a major law firm in Puerto Rico, where he further sharpened his litigation skills during his 11 years tenure at the firm. Prior to this, he served as law clerk at the Court of Appeals with now Supreme Court Justice Rafael Martínez-Torres and subsequently at the Supreme Co...

Her main areas of practice include banking and financial institutions, commercial financing, mergers and acquisitions, corporate reorgs, governance and public financing. She also advises clients on aspects of doing business in Puerto Rico, including fund formation (private equity and Opportunity Zone funds). Ms. Acosta regularly advises national and local banks, broker-dealers, mortgage institutions and other financial institutions (including international banking entities) and institutional ...

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.

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...

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...

Ms. Diez is an experienced trial attorney with over 15 years of practice with a successful litigation record representing employers. She provides legal counseling in all areas of employment law. She actively litigates employment lawsuits and administrative matters, both in local and federal forums, with excellent results for clients. Her practice focuses on preventive counseling and litigation in diverse topics, including wrongful termination, employment discrimination, wage and hour, retalia...

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.