Sonia I. Torres-Pabón

Fernando J. Rovira-Rullán is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Fernando 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 Fernando J. is held by other top lawyers in the same geographic and legal practice area.

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 ...

Mr. Muñiz represents clients in all phases of tax controversy and litigation matters, from tax audits and examinations through administrative appeals and court proceedings. He actively participates in multiple tax litigations representing clients on wide arrays of tax challenges, including: municipal license tax, income tax, personal property tax and construction excise tax deficiency procedures. He also has extensive experience representing taxpayers during the real property tax asses...

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...

Víctor M. Rodríguez-Reyes is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law. Víctor M., 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 Víctor M. is held by other top lawyers in the same geographic and legal practice area.

Mr. Luis F. Llach-Zúñiga, Esq. is an Attorney at Casillas, Santiago & Torres, LLC, with more than 13 years counseling and representing multinational and local companies on diverse matters, ranging from employment-related concerns and lawsuits, to handling and litigating complex tort, personal injury and premises liability claims before the U.S. District Court for the District of Puerto Rico and local courts. Mr. Luis F. Llach-Zúñiga, Esq. has extensively counseled and successfully rep...

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.

Alejandro J. Cepeda-Díaz is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice. Alejandro 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 Alejandro J. 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...

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