Russell A. Del Toro

Alberto Estrella is the managing member and majority shareholder at Estrella, LLC, one of the oldest law firms in Puerto Rico, with a history dating back to the early 1900’s. He is involved in litigation and asked to advise business clients on a diverse variety of matters, including commercial and contract disputes, complex litigation, premises liability and insurance defense, antitrust and business regulation, federal laws and litigation, trademarks and copyrights, administrative law, ...

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

Mr. Escudero’s practice includes advice in structuring commercial transactions, purchase and sale of businesses - including manufacturing - as well as corporate reorganizations; he also advises businesses and individuals with regard to the operation, expansion and transfers of their businesses. He counsels individuals on estate planning, wills, trusts and wealth preservation including asset protection trusts. He has worked on numerous green field development of real estate for the estab...

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.

Mariacté Correa-Cestero is a top attorney recognized by Best Lawyers in the practice area(s) of Land Use and Zoning Law. Mariacté, 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 Mariacté 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...

Kenneth Suria is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice, Arbitration and Mediation, Competition / Antitrust Law, Litigation and Medical Malpractice Litigation. Kenneth, who practices law in San Juan, Puerto Rico, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Kenneth is held by other top lawyers in the same geographic and legal practice area.

Ms. Toro has developed a general corporate tax practice with emphasis in employee benefits, income tax, tax incentives, property taxes and municipal license tax. She also possesses experience in the litigation of tax controversies before the Puerto Rico courts, as well as in governmental and legislative affairs regarding labor issues within the public sector. As an employee benefits' attorney, she provides counseling to clients on the qualification and administration of Puerto Rico and U.S. r...

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

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