Rosa M. Méndez-Santoni

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.

Alejandro García Acabá is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law and Energy Law. Alejandro, 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 Alejandro is held by other top lawyers in the same geographic and legal practice area.

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

Idalmarie Lopez is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Governance & Compliance Practice. Idalmarie, 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 Idalmarie is held by other top lawyers in the same geographic and legal practice area.

Eddalee Quiñones is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Eddalee, 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 Eddalee is held by other top lawyers in the same geographic and legal practice area.

Elizabeth Perez-Lleras is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Elizabeth, 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 Elizabeth 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...

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...

Mayra Cristina Artiles Fonseca is an experienced attorney in the Corporate and Commercial Practice Group where she has successfully represented clients in a wide array of commercial and corporate transactions and disputes. Having also litigation expertise, Mayra provides comprehensive counsel to companies of all sizes on various corporate matters (from both a transactions and dispute resolution approach), helping them navigate complex legal landscapes with confidence and strategic insight. Ma...

Angel A. Morales-Lebrón is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Angel 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 Angel A. is held by other top lawyers in the same geographic and legal practice area.