Admitted to Puerto Rico Bar, 1976
Admitted to United States Tax Court, 2007

• Boston University, LLM., Taxation, 1977
• University of Puerto Rico, J.D., magna cum laude, 1976
• Holy Cross College, B.A. Economics, 1973

• Spanish
• English

• Puerto Rico Bar Association
• American Bar Association (Member, Taxation Section)
• A Commissioner in Puerto Rico Supreme Court’s Commission for the Evaluation of Judicial Appointments (2021-present)
• Author, First Municipal Revenues Collection Center (CRIM) Trust Indenture (2015)
• Member, Board of Trustees, Puerto Rico Supreme Court Historical Foundation (2011-2013)
• Member, Board of Directors, Colegio Rosa-Bell Guaynabo, P.R. (2000- present), Vice President and Vice-Chairman (2016- present)
• Federal 170(c)(1) Ruling, Institute of Puerto Rican Culture (Jesús T. Piñeiro Foundation (2004))
• Author, PRMA’s Position Paper with respect to the IRS’ “White Paper” on Intercompany Pricing (1989, published in Tax Notes)
• Member; Puerto Rico Manufacturers Association (“PRMA”) (Director, 1989-1996); Chairman, Tax Committee 1986-1996; Member, Defense of IRC Section 936 Action Committee)
• Member; Drafting Committee Office of the Commissioner of Financial Institution’s Eligible Institutions Regulations (1988)
• Member; Puerto Rico Financial Analysts Association (Director and Vice President, 1986-1987)
• Member, Colegio San Ignacio Finance Advisory Committee (1986-1990)
• Federal 501(c)(3) Ruling, Colegio San Ignacio de Loyola (1984)
• Co-Founder Colegio San Ignacio Alumnni Association (1980)