(Main Office)

With over 70 attorneys, O'Neill & Borges is one of the leading corporate law firms in Puerto Rico. Our attorneys adhere to the highest standards of legal excellence and service. Our philosophy is to be responsive to the needs of the client, not only in terms of turn around time, but also in providing complete and comprehensive legal services geared at achieving the client's goals in a cost-effective manner.

Our practice covers the wide range of legal services that are critical to the success of our clients, including: bankruptcy, collective bargaining, commercial lending, commercial litigation, corporate tax, corporate and public finance, environmental and land use, intellectual property, labor & employment litigation, legislative and regulatory affairs, mergers and acquisitions, real estate and commercial transactions, private equity & finance, tourism and hospitality, among others.

Our client base is extensive and represents our diversified practice. Among our clients are leading business organizations, including several Fortune 500 companies, entrepreneurs, financial institutions, private equity firms, professional services firms, real estate owners and developers, public entities, educational and not-for-profit institutions.

Statement of Practice

Corporate, Tax, Real Estate, Securities, Antitrust, Insurance, Labor, Litigation, Bankruptcy and Environmental Law.

Address

American International Plaza
250 Muñoz Rivera Avenue, Suite 800
San Juan 00918-1813, (San Juan Dist.)
Puerto Rico

Phone

Phone: 787-764-8181
Fax: 787-753-8944

Website

http://www.oneillborges.com

SENIOR COUNSEL

Raymond C. O'Neill (Senior Counsel) admitted to bar, 1957, New York; 1961, Puerto Rico; 1979, Florida. Education: Manhattan College (B.A., 1951); Columbia University (LL.B., 1957). Practice Areas: Tax Law; Tax Exemption Law; Corporate Law.Email: Raymond C. O'Neill

Eduardo E. Franklin (Senior Counsel) admitted to bar, 1964, Puerto Rico. Education: University of Puerto Rico (B.A., 1960; LL.B., 1964). Practice Areas: Commercial Lending; Construction Law; Corporate and Public Finance; Corporate Law; Legislative and Regulatory Affairs; Mergers and Acquisitions; Real Estate; Tourism.Email: Eduardo E. Franklin

Mario J. Pabón (Senior Counsel) admitted to bar, 1976, Puerto Rico; 1977, U.S. District Court, District of Puerto Rico; 1979, U.S. Court of Appeals, First Circuit; 1983, U.S. Court of International Trade. Education: Villanova University (B.A., 1973); University of Puerto Rico (J.D., 1976). Practice Areas: Construction Law and Litigation; Administrative Agency Proceedings; Torts; Commercial Litigation; Alternative Dispute Resolution.Email: Mario J. Pabón

PARTNERS OF THE FIRM

Juan Agustín Rivero (Partner) admitted to bar, 1971, Puerto Rico; 1976, District of Columbia. Education: University of Puerto Rico (B.A., 1967); Harvard University (J.D., 1970). Practice Areas: Commercial Lending; Legislative and Regulatory Affairs; Mergers and Acquisitions; Real Estate; Corporate Law.Email: Juan Agustín Rivero

Walter F. Chow (Partner) admitted to bar, 1973, Massachusetts; 1974, Puerto Rico. Education: Princeton University (B.A., 1969); Harvard Business School (M.B.A., 1973); Harvard Law School (J.D., 1973). Practice Areas: Tax; Mergers and Acquisitions; Distribution and Franchising; Antitrust and Trade Regulation; Tourism; Legislative and Regulatory Affairs; Corporate Law.Email: Walter F. Chow

David P. Freedman (Partner) admitted to bar, 1974, New York, Puerto Rico and U. S. District Court, District of Puerto Rico; 1976, Florida. Education: Wesleyan University (B.A., 1969); New York University (J.D., 1973). Practice Areas: Bankruptcy; Commercial Litigation; Creditors Rights; Construction Law; Environmental Litigation.Email: David P. Freedman

Jorge L. Capó-Matos (Partner) admitted to bar, 1980, Puerto Rico; U.S. District Court, District of Puerto Rico; 1982, U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.A., 1976; J.D., 1979); University of Pennsylvania (LL.M., 1980). Practice Areas: Labor Law; Employment Law; ERISA; Employee Benefits; Litigation.Email: Jorge L. Capó-Matos

José R. Cacho (Partner) admitted to bar, 1986, Puerto Rico. Education: Harvard University (B.A., 1982); Boston College (J.D., 1985); Boston University (LL.M., 1986). Practice Areas: Mergers and Acquisitions; Corporate and Public Finance; Commercial Lending; Tax Exemption; Corporate Law.Email: José R. Cacho

Rosa M. González-Lugo (Partner) admitted to bar, 1985, Puerto Rico; 1986, U.S. District Court, District of Puerto Rico. Education: University of Puerto Rico (B.B.A., 1980; J.D., 1984); New York University (LL.M., Taxation, 1985). Practice Areas: Tax; Tax Exemption; Corporate Law.Email: Rosa M. González-Lugo

Rosa M. Lázaro-San Miguel (Partner) admitted to bar, 1987, Puerto Rico and U.S. Court of Appeals, First Circuit. Education: Villanova University (B.S., 1983); University of Puerto Rico (J.D., 1986); Georgetown University (LL.M., Taxation, 1988). Practice Areas: Mergers and Acquisitions; Insurance; Employee Benefits; Corporate Law.Email: Rosa M. Lázaro-San Miguel

Luis A. Núñez-Salgado (Partner) admitted to bar, 1978, Puerto Rico; U.S. District Court, District of Puerto Rico; 1982, U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.B.A., 1971; J.D., 1977). Practice Areas: Labor and Employment Law and Litigation; Collective Bargaining.Email: Luis A. Núñez-Salgado

Pedro A. Delgado-Hernández (Partner) admitted to bar, 1983, Puerto Rico; 1986, U.S. Court of Appeals, First Circuit; U.S. District Court, District of Puerto Rico. Education: University of Puerto Rico (B.S., 1979; J.D., 1983). Practice Areas: Employment Law; Litigation.Email: Pedro A. Delgado-Hernández

Pablo Rodríguez-Solá (Partner) admitted to bar, 1991, Puerto Rico. Education: Indiana University (B.S.B.A., 1987); University of Puerto Rico (J.D., 1990). Practice Areas: Mergers and Acquisitions; Commercial Lending; Private Equity Finance; Distribution and Franchising; Antitrust and Trade Regulation; Corporate Law.Email: Pablo Rodríguez-Solá

Juan A. Aquino (Partner) admitted to bar, 1988, Puerto Rico; 1989, U.S. District Court, District of Puerto Rico and U.S. Court of Appeals, First Circuit. Education: Marquette University (B.A., 1985); University of Puerto Rico (J.D., 1988). Practice Areas: Commercial Lending; Corporate Law; Mergers and Acquisitions; Real Estate.Email: Juan A. Aquino

Julio Pietrantoni (Partner) admitted to bar, 1985, Puerto Rico; 1989, New York. Education: Harvard University (B.A., 1981); Stanford University (J.D., 1984). Practice Areas: Corporate and Public Finance; Mergers and Acquisitions; Commercial Lending; Private Equity Finance; Corporate Law.Email: Julio Pietrantoni

Jorge L. San Miguel-Casteleiro (Partner) admitted to bar, 1990, Puerto Rico; 1994, U.S. Court of Appeals, First Circuit. Education: Texas Christian University (B.B.A., 1986); Georgetown University Law Center (J.D., 1989). Practice Areas: Environmental Law and Litigation; Legislative and Regulatory Affairs.Email: Jorge L. San Miguel-Casteleiro

Yldefonso López-Morales (Partner) admitted to bar, 1988, Puerto Rico, U.S. District Court, District of Puerto Rico; U.S. Court of Appeals, First Circuit; 2006, U.S. Supreme Court. Education: University of Puerto Rico (B.A., 1984; J.D., 1987). Practice Areas: Labor and Employment Law; Employment Discrimination Litigation; Wage and Hour; Unfair Labor Practices; National Labor Relations Board Proceedings; Collective Bargaining; Entertainment Law.Email: Yldefonso López-Morales

Christian M. Echavarri-Junco (Partner) admitted to bar, 1982, Wisconsin; U.S. District Court, Western District of Wisconsin; 1988, Puerto Rico, U.S. District Court, District of Puerto Rico; U.S. Court of Appeals, First Circuit. Education: University of Wisconsin (B.A., Journalism/Public Relations, 1979; J.D., 1982). Practice Areas: Commercial Litigation; Torts and Product Liability; Administrative Agency Proceedings; Construction Law and Litigation; Distribution and Franchising.Email: Christian M. Echavarri-Junco

Alfredo F. Ramírez-Macdonald (Partner) admitted to bar, 1988, Puerto Rico; U.S. Court of Appeals, First Circuit; 1990, U.S. District Court, District of Puerto Rico. Education: University of Pennsylvania (B.A., 1984; J.D., 1987). Practice Areas: Construction Law and Litigation; Distribution and Franchising; Commercial Litigation; Alternative Dispute Resolution; Bankruptcy; Business Reorganization; Creditors Rights; Administrative Agency Proceedings.Email: Alfredo F. Ramírez-Macdonald

Carlos A. Valldejuly-Sastre (Partner) admitted to bar, 1992, Puerto Rico; 1994, U.S. District Court, District of Puerto Rico; U.S. Court of Appeals, First Circuit. Education: The Catholic University of America (B.A., 1989); Boston University (J.D., 1992). Practice Areas: Commercial Litigation; Distribution and Franchising; Antitrust and Trade Regulation; Bids and Government Procurement; Alternative Dispute Resolution; Administrative Agency Proceedings; Environmental Litigation.Email: Carlos A. Valldejuly-Sastre

David Rivé-Power (Partner) admitted to bar, 1994, Puerto Rico; U.S. District Court, District of Puerto Rico. Education: Boston University (B.S.B.A., 1990); Boston College (J.D., 1993). Practice Areas: Commercial Litigation; Administrative Agency Proceedings; Legislative and Regulatory Affairs.Email: David Rivé-Power

Carla García-Benítez (Partner) admitted to bar, 1988, Puerto Rico; U. S. District Court, District of Puerto Rico; 1989, U.S. Court of Appeals, First Circuit; 1991, New York; U.S. Court of International Trade; U.S. Court of Appeals, Federal Circuit. Education: University of Puerto Rico (B.A., 1982; J.D., 1987); New York University (LL.M., 1990). Practice Areas: Commercial Litigation; Construction Law and Litigation; Intellectual Property; Environmental Law and Litigation.Email: Carla García-Benítez

Alfredo Alvarez-Ibáñez (Partner) admitted to bar, 1996, Puerto Rico, U.S. District Court, District of Puerto Rico and U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.A., 1992; J.D., 1995). Practice Areas: Real Estate; Financial Institutions; Legislative and Regulatory Affairs; Commercial Lending; Telecommunications; Corporate Law.Email: Alfredo Alvarez-Ibáñez

Antonio L. Roig-Lorenzo (Partner) admitted to bar, 1992, Wisconsin; 1993, U.S. District Court, District of Puerto Rico; 1994, Puerto Rico; U.S. District Court, Eastern District of Wisconsin; U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.B.A., 1989); Marquette University (J.D., M.B.A., 1992). Practice Areas: Commercial Litigation; Construction Law and Litigation; Alternative Dispute Resolution; Bankruptcy; Business Reorganization; Creditors Rights; Administrative Agency Proceedings; Bids and Government Procurement; Telecommunications.Email: Antonio L. Roig-Lorenzo

Ismael Vincenty-Medina (Partner) admitted to bar, 1994, Puerto Rico. Education: University of Puerto Rico (B.B.A., 1991; J.D., 1994); Georgetown University (LL.M., Taxation, 1996). Practice Areas: Tax; Tax Exemption; Corporate Law.Email: Ismael Vincenty-Medina

Edgardo Nieves-Quiles (Partner) admitted to bar, 1996, Puerto Rico. Education: University of Puerto Rico (B.A., 1992; J.D., 1995). Practice Areas: Legislative and Regulatory Affairs; Government; Government Contracts; Municipal Law; Commercial Lending; Mortgage Law; Commercial Real Estate; Zoning, Planning and Land Use; Telecommunications; Corporate Law; Personal Property Leasing; Insurance; Consumer Finance.Email: Edgardo Nieves-Quiles

Samuel Rosado-Domenech (Partner) admitted to bar, 1996, Puerto Rico; U.S. Court of Appeals, First Circuit. Education: DePauw University (B.A., 1991); University of Puerto Rico (J.D., 1995). Practice Areas: Tourism and Hospitality Industry; Tax Incentives; Corporate and Public Finance; Mergers and Acquisitions; Commercial Lending; Corporate Law; Tax; Insurance and Health Law; Private Equity and Finance; Real Estate; Land Use.Email: Samuel Rosado-Domenech

Aurelio Emanuelli-Freese (Partner) admitted to bar, 1992, Puerto Rico. Education: Yale University (B.A., 1988; J.D., 1991). Practice Areas: Mergers and Acquisitions; Equity Finance; Private Finance; Commercial Lending; Corporate and Public Finance; Tourism and Hospitality Industry; Banking Law.Email: Aurelio Emanuelli-Freese

José Francisco Benítez-Mier (Partner) admitted to bar, 1997, Puerto Rico; U.S. District Court, District of Puerto Rico; U.S. Court of Appeals, First Circuit. Education: Fordham University (B.A., 1993); University of Puerto Rico (J.D., 1996). Practice Areas: Labor and Employment Law and Litigation; Immigration.Email: José Francisco Benítez-Mier

Amaya Iraolagoitia-Fernández (Partner) admitted to bar, 1993, Puerto Rico. Education: University of Puerto Rico (B.B.A, 1990; J.D., 1993). Certified Public Accountant, Puerto Rico. Practice Areas: Tax; Tax Exemption.Email: Amaya Iraolagoitia-Fernández

Mariacté Correa-Cestero (Partner) admitted to bar, 1997, Puerto Rico; U.S. District Court, District of Puerto Rico; 1999, U.S. Court of Appeals, First Circuit. Education: University of Pennsylvania (B.S., 1993); University of Puerto Rico (J.D., 1996). Practice Areas: Administrative Agency Proceedings; Alternative Dispute Resolution; Commercial Litigation; Construction Law and Litigation; Distribution and Franchising; Health Insurance; Torts; Products Liability; Land Use Permits and Regulations .Email: Mariacté Correa-Cestero

Ivelisse Collazo-Rivera (Partner) admitted to bar, 1997, Puerto Rico; U.S. District Court, District of Puerto Rico; 1998, U.S. Court of Appeals, First Circuit. Education: Indiana University (B.S., 1993); University of Puerto Rico (J.D., 1996). Certified Public Accountant. Practice Areas: Tax; Corporate Law; Employee Benefits; Tax Incentives; Pension and Profit Sharing Plans; Employee Compensation.Email: Ivelisse Collazo-Rivera

Hermann D. Bauer-Álvarez (Partner) admitted to bar, 1999, Puerto Rico; 2005, U.S. Court of Appeals, First Circuit; U.S. District Court, District of Puerto Rico. Education: Goshen College (B.A., 1995); University of Puerto Rico (J.D., 1998). Practice Areas: Bankruptcy; Business Reorganizations; Creditors; Commercial Litigation; Distribution and Franchising; Antitrust and Trade Regulation; Intellectual Property; Administrative Agency Proceedings.Email: Hermann D. Bauer-Álvarez

Víctor R. Rodríguez (Partner) admitted to bar, 1991, Puerto Rico; U.S. District Court, District of Puerto Rico; 2002, Texas. Education: Yale University (B.A.,1986); Columbia Law School (J.D., 1989). Practice Areas: Corporate Law; Environmental Law; Energy; Oil and Gas; Government Affairs.Email: Víctor R. Rodríguez

Carlos E. George (Partner) admitted to bar, 1997, Puerto Rico; 1998, U.S. District Court, District of Puerto Rico; 1999, U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.A., 1993; J.D., 1996). Practice Areas: Labor and Employment; Civil Litigation; Employee Benefits.Email: Carlos E. George

Salvador J. Antonetti-Stutts (Partner) admitted to bar, 1995, Puerto Rico; 1997, U.S. District Court, District of Puerto Rico; 1998, U.S. Court of Appeals, First Circuit; 2007, U.S. Court of Appeals, District of Columbia Circuit. Education: Harvard University (B.A., Philosophy, 1991); University of Chicago (J.D., 1994). Practice Areas: Commercial Litigation; Administrative Agency Proceedings; Distribution and Franchising; Antitrust and Trade Regulation; Constitutional Law; Alternative Dispute Resolution; Appellate Litigation.Email: Salvador J. Antonetti-Stutts

Lillian Mateo-Santos (Partner) admitted to bar, 1997, Puerto Rico; U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.A., 1993; J.D., 1996); Tulane University (LL.M., Environmental, 1999). Practice Areas: Environmental Law and Litigation.Email: Lillian Mateo-Santos

Jorge A. Rullán-Marín (Partner) admitted to bar, 1997, Puerto Rico; U.S. Court of Appeals, First Circuit; 1998, U.S. District Court, District of Puerto Rico; 1999, U.S. Court of Appeals, Eighth Circuit. Education: University of Notre Dame (B.A., 1990); Tulane Law School (J.D., 1996). Practice Areas: Real Estate and Contractual Disputes; Environmental Law; Construction Law; Torts; Products Liability; Administrative Issues.Email: Jorge A. Rullán-Marín

Cristina I. Morazzani-Jové (Partner) admitted to bar, 2002, Puerto Rico. Education: University of Puerto Rico (B.B.A., 1998; J.D.,2001). Practice Areas: Tax; Tax Incentives; Corporate Law.Email: Cristina I. Morazzani-Jové

Shylene De Jesús-Rivera (Partner) admitted to bar, 2002, Puerto Rico; U.S. District Court, District of Puerto Rico; U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.A., 1998; J.D., 2001). Practice Areas: Commercial Litigation; Trademarks; Intellectual Property; Creditors Rights; Bankruptcy; Workouts and Business Reorganization.Email: Shylene De Jesús-Rivera

Debbie E. Rivera-Rivera (Partner) admitted to bar, 2000, Puerto Rico; 2003, U.S. District Court, District of Puerto Rico. Education: University of Puerto Rico (B.A.,1996); Inter-American University of Puerto Rico (J.D.,1999). Practice Areas: Labor and Employment; Litigation.Email: Debbie E. Rivera-Rivera

Luis C. Marini-Biaggi (Partner) admitted to bar, 2001, Virginia; 2002, District of Columbia, Puerto Rico, U.S. District Court, Eastern District of Virginia and U.S. District Court for the District of Columbia; 2003, U.S. Court of Appeals, District Columbia Circuit; 2004, U. S. District Court, District of Puerto Rico. Education: University of Michigan (B.B.A., 1997); Georgetown University (J.D.,2001). Practice Areas: Bankruptcy; Commercial Litigation; Creditors Rights; Workouts.Email: Luis C. Marini-Biaggi

Michelle Marichal-Soderberg (Partner) admitted to bar, 2003, Puerto Rico; U.S. District Court, District of Puerto Rico; U.S. Court of Appeals, First Circuit. Education: University of Puerto Rico (B.B.A., 1999; J.D., 2002). Practice Areas: Tax; Tax Incentives.Email: Michelle Marichal-Soderberg

Mauricio O. Muñiz-Luciano (Partner) admitted to bar, 2003, Puerto Rico and U.S. District Court, District of Puerto Rico; U.S. Court of Appeals, First Circuit. Education: Georgia Institute of Technology (B.S., 1999); Inter-American University of Puerto Rico (J.D., 2002); New York University (L.L.M., 2005). Practice Areas: Commercial Litigation; Antitrust and Trade Regulation; Creditors Rights; Intellectual Property; Distribution and Franchising.Email: Mauricio O. Muñiz-Luciano

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