Our team deftly navigates clients through business cycles, bankruptcies, complex restructurings and workouts. We focus on all areas of bankruptcy, restructuring, distressed acquisitions, commercial litigation, the Puerto Rico Oversight, Management, and Economic Stability Act (PROMESA) and financial regulation and enforcement. Our lawyers have devised cutting-edge solutions for banks and other financial institutions, secured and unsecured creditors, debtors and borrowers, indenture trustees, distressed investors, and other interested parties. We have extensive experience in handling Chapter 11 cases, pre-arranged and pre-packaged bankruptcies, out-of-court restructurings, refinancings, recapitalizations and asset sales. Our lawyers have particular strength in handling complex and sophisticated creditors’ rights matters for many of leading financial institutions and commercial banks in Puerto Rico. Further, we represent nontraditional banking clients, like hedge funds and private equity firms, in distressed transactions and M&A and regulators in financial enforcement actions.

Our team represents most of the financial institutions and private equity firms doing business in Puerto Rico on chapter 11 bankruptcy matters. Our team also represents the Puerto Rico Fiscal Agency and Financial Advisory Authority (AAFAF) and the Government of Puerto Rico as counsel for bankruptcy, restructuring, and commercial litigation matters relating to the Puerto Rico Oversight, Management, and Economic Stability Act (PROMESA). In bankruptcy cases we act on behalf of creditors, trustees and fiduciaries, lessors, and other interested parties.

Our practice includes such areas as:

• Pre-bankruptcy planning
• Claims assertion and allowance
• Resolution of lien priority
• Intercreditor and subordination issues
• Debtor-in-possession (DIP) financing
• Negotiating, formulating and confirming plans of reorganization
• Prepackaged and pre-negotiated bankruptcies
• Representation of indenture trustees
• Cash collateral stipulations and adequate protection
• Objections to disclosure statements and plans
• Cram-down litigation
• Sales of stock and other assets
• All aspects of unexpired leases and executory contracts and intellectual property licenses
• Prosecution and defense of avoidance actions (fraudulent transfers, preferences, etc.)
• Turnover actions
• Abstention and removal issues
• Involuntary petitions
• Bankruptcy discharge and non-dischargeability actions
• Relief from stay litigation

Our bankruptcy litigators combine restructuring and finance experience with elite dispute-resolution skills to ensure that clients have the best of both worlds. In the biggest, most contentious cases on record, our litigators have repeatedly prevailed in bankruptcy disputes, contentious plan confirmations, contested asset sales, motions to lift the automatic stay, and novel statutory interpretation issues in courts in Puerto Rico.

We advocate for clients by devising strategies, negotiating with creditors, litigating adversary proceedings, and shaping narratives—an approach that helps maximize recoveries and build favorable law. Having effective bankruptcy litigators as part of a restructuring team can drive results in court by helping facilitate a consensual resolution.

Our Bankruptcy Litigation services encompass:

• Bankruptcy litigation strategy development, including identifying potential disputes and recommending a course of action consistent with the client’s business goals
• Representing senior creditors, including filing claims, negotiating with debtors, and litigating disputes related to the bankruptcy
• Litigating adversary proceedings in bankruptcy court
• Bankruptcy appeals
• Investigations, trials, and other contested proceedings

Our bank finance team is adept at navigating the complex structures and sophisticated financial products that dominate today’s financial and capital markets. We represent most of the commercial banks, government lenders, private equity firms, and investment funds as lenders in financing and debt investment transactions in Puerto Rico. We also represent borrowers in financing transactions.  Our interdisciplinary groups capitalizes on the varied skills of our lawyers, across multiple groups, combining copious legal experience with extensive finance and industry knowledge.

We help our clients with a wide range of bank finance transactions, including asset-based financings, bridge loans, credit facilities, mezzanine debt financings, subordination and intercreditor arrangements, and workouts and refinancings. 

Our team members have substantial expertise in all matters relating to PROMESA, government contracting, and government affairs. Our firm serves as Puerto Rico counsel to all Puerto Rico governmental agencies and instrumentalities in the Commonwealth’s US$120 billion restructuring—the largest and most complex municipal restructuring in US history. Our team also provides advise to government entities on compliance with PROMESA’s requirements and PROMESA and other matters.

MPM also helps clients navigate the intersection between politics and policy to develop and execute legal and governmental solutions to their most complex challenges. We advise entities on government contracting issues, tax decrees, and financings.

Our experience includes prepackaged or prearranged chapter 11 cases and has been lead counsel to most of the pre-petition lenders in the leading pre-packaged bankruptcy cases filed in Puerto Rico. Our approach is to achieve an expeditious and economical restructuring that maximizes value. These structures are a hybrid of an out of court restructuring and a traditional chapter 11 case. Under this structure, debt refinancing terms are worked out prior to the filing of a chapter 11 petition, thus significantly shortening the time a debtor spends in chapter 11 and the time to achieve a consensual resolution. MPM has significant experience advising entities on the advantages and disadvantages of these hybrid models and implementing the restructuring in a cost-efficient manner.

Our team has substantial experience with banking regulation and requirements in Puerto Rico.  Our firm serves as counsel to the Puerto Rico Office of the Commissioner of Financial Institutions (OCFI) in monitoring, enforcing, restructuring, and as appropriate, litigating issues relating to its regulation of International Banking Entities (IBEs) and International Financial Entities (IFEs). Previously, members of our team were also lead counsel to a commercial financial bank in its negotiations and winding down of operations through the Federal Deposit Insurance Corporation, represented the holding company of a commercial financial bank in a bankruptcy proceeding, and have advised financial entities in compliance issues with the FDIC and other regulatory agencies.  The firm also represents investors and investment companies in structuring their operations to maximize benefits under Puerto Rico law and thereafter in compliance issues with their relevant Puerto Rico regulatory bodies. 

Our team regularly advises on the sale or acquisition of distressed companies whether in-court or out-of-court. MPM has extensive experience in distressed buyouts, chapter 11 plan sponsorships, and sales under section 363(b) of the Bankruptcy Code. Purchasing a company and/or acquiring large amounts of its debt can yield substantial returns, whether done through a direct acquisition, becoming a chapter 11 sponsor, or a 363 sale. MPM has applied its experience with restructurings to assisting buyers and sellers of distressed companies.
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By offering creative, practical, and thoughtful solutions, our team ensures that clients achieve the most effective counsel regarding the complex issues associated with distressed M&A transactions.

MPM’s extensive experience in this area extends to representing institutional and strategic purchasers of assets of troubled companies in distressed out-of-court M&A transactions as well as bidders in sales conducted under the Bankruptcy Code, including the special requirements, issues, and pitfalls related to these transactions (e.g., successor liability; bidding strategies, procedures, and protections).

At Marini Pietrantoni Muñiz, our legal team is comprised of litigation and real estate attorneys who focus on assisting financial institutions and private equity funds to manage commercial relationships in distress. We have achieved a high rate of success in commercial collection and foreclosure matters, which include the recovery of nonperforming commercial loans as well as the rescue of rapidly deteriorating commercial properties and housing complexes.

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Our team works closely with bank officers and investors to develop recovery strategies in the most efficient manner. On the transactional side, our representation encompasses the gamut of scenarios including forbearance agreements, structured settlements, deeds “in lieu”, deeded judicial sales acquisitions, and lien perfection issues.

Our litigators have a long record of delivering exceptional results for financial services clients, guiding them through cases that challenge business practices. Our team helps financial services firms and other creditors identify and achieve critical goals in high stakes litigation. Our team has substantial experience at the trial and appellate levels on insolvency related litigation such as:

• Non-bankruptcy fraudulent conveyance and other avoidance actions
• Constructive trusts
• Receiverships
• Writs of attachment, writs of possession and other pre-judgment remedies
• Judicial and non-judicial foreclosures
• Defense of lender liability claims
• Execution, garnishment, judgment debtor examinations and other methods of enforcement of judgments

Our group at Marini Pietrantoni Muñiz regularly handles foreclosure matters, from the filing of the complaint to the disposition of the collateral through a public sale. We have substantial experience in defending lender liability maters and on all areas relating to Puerto Rico’s redemption statute. As part of our representation of lenders and financial institutions, our attorneys have appeared on behalf of creditors in the Puerto Rico Supreme Court, the Puerto Rico Court of Appeals, as well as the U.S. District Court for the District of Puerto Rico and First Circuit (and the bankruptcy and appellate courts therein) on matters relating to Puerto Rico’s redemption statute, foreclosure, and lender liability disputes.

Our team has a deep bench with vast experience in different practice areas and has been at the forefront of landmark cases across varios sectors.

• Our team serves as Puerto Rico counsel for all Puerto Rico governmental agencies and instrumentalities, through the Puerto Rico Fiscal Agency and Financial Advisory, as debtor in possession in the Commonwealth’s title III (similar to chapter 9 under the bankruptcy code) proceeding under the Puerto Rico Oversight, Management, and Economic Stability Act (PROMESA).  This is the largest municipal restructuring in US history, with claims exceeding $120 billion.  Our firm is involved in all aspects of the representation of the Commonwealth, as debtor in possession in the bankruptcy filing, including managing claims and executory contract analysis, lift of stay negotiations and litigation, negotiations with creditors, prosecution of adversary proceedings and contested matters, strategy, advise, and analysis on the restructuring.  Our firm is also involved in the various appeals relating to and arising from the Commonwealth Title III proceedings.

• Our team represented a syndicate among Banco Popular de Puerto Rico, Banco Santander de Puerto Rico, FirstBank of Puerto Rico, and the Economic Development Bank in preparing, filing, and prosecuting the largest involuntary bankruptcy cases filed in Puerto Rico against Betteroads and Betterecycling.  The syndicate’s claims exceeded $120 million.  As part of the engagement, the firm prosecuted the involuntary filing and, after a five-day trial, obtained a judgment granting the involuntary filing as filed.  The firm also negotiated a complex sale of dozens of asphalt plants, terminals, and other facilities, which closed as part of a confirmed chapter 11 plan.

• Our team represented a syndicate between FirstBank Puerto Rico and Banco Santander de Puerto Rico in the bankruptcy case of Puerto Rico Hospital Supplies.  As part of such engagement, the firm successfully negotiated a sale of the lender’s collateral and obtained confirmation of a plan providing for such sale.

• The firm represented Parliament Capital, a private equity fund and junior lender, in the bankruptcy case of ESJ Towers, a residential and hotel complex in Puerto Rico.  Through this engagement, following substantial litigation, the firm successfully negotiated and obtained the approval of amended and different bidding procedures that resulted in a substantial increase for the purchase price of substantially all of the Debtor’s assets and a substantial recovery to Parliament therein.

• Our firm represents Banco Popular de Puerto Rico and Popular Mezzanine Fund LLC in litigation against five entities dedicated to the pharmaceutical industry and manufacturing of medicines in Puerto Rico.

• The firm represents Puerto Rico Farm Credit, ACA, as senior lender, in the Chapter 12 bankruptcy of Vaqueria Delgado, Inc., a farmer dedicated to the milk industry in Puerto Rico.

• Our firm represents the Government of Puerto Rico in the cases of Hospital Group HIMA, which are among the largest bankruptcy cases filed in Puerto Rico.  These cases involve five of the largest hospitals in Puerto Rico where the Government is owed over $70 Million.

• Our firm represented FirstBank Puerto Rico, later substituted by Convento Holdings LLC, as senior lenders in the litigation and subsequent settlement of claims against Solomon Property Trust, LLC and others, owners of parking lots servicing the San Jorge Children’s Hospital.

• The firm represented the Puerto Rico Integrated Transportation Authority (PRITA) in the bankruptcy cases of Hornblower Holdings LLC and its related entities, a conglomerate of over a hundred (100) debtors dedicated to tourism and transportation. As part of such engagement, the firm negotiated the terms of the assumption and assignment of an over $750 Million executory contract between PRITA and the Debtors, to ensure the continued operation of the ferry system for the transportation of passengers and residents from the Puerto Rico mainland to the municipalities of Vieques and Culebra.

• Our group represented FirstBank Puerto Rico, senior lender, in the bankruptcy cases of Dollar Car Rental, owner of seven car dealerships throughout Puerto Rico.

• Our team is counsel to Triangle Cayman, secured creditor in the bankruptcy case of Certenejas Inc., one of the largest motels in Puerto Rico.

• Our firm represented FirstBank Puerto Rico in the bankruptcy case of oil and gas generator Lincoln Power, LLC, a case filed in Delaware.  As part of the engagement, the firm advised the bank in connection with its role in the syndicated credit facilities of over $300 million and in connection with the consensual restructuring of the obligations and confirmation of a plan.  The firm also advised in negotiating and structuring the case as a pre-packaged bankruptcy proceeding.

• The firm represents the Office of the Commissioner of Financial Institutions of Puerto Rico, the regulator agency for all financial institutions in Puerto Rico, in a complex state administrative receivership of international banking entity in ongoing, unprecedented efforts for recovery of offshore funds for repayment of over $85 Million in debts owed to international depositors and creditors.

• Our firm represented Banco Popular de Puerto Rico, senior lender, in the bankruptcy case of Empacadora Procesadora del Sur, a food manufacturing operation in Puerto Rico.  As part of the engagement, the firm successfully restructured the bank’s obligations, ensuring full payment of all amounts due to our client and the confirmation of a consensual plan of reorganization.

• The firm was lead counsel to the Government Development Bank for Puerto Rico (“GDB”) in an adversary proceeding filed relating to the issuance of bonds and the acquisition of such bonds by approximately 15 cooperative banks across Puerto Rico.  The financial institutions filed a complaint alleging damages, breach of duties, and other claims against, among others, the GDB, and asserting claims of over $200 million.  As part of the firm’s engagement, the firm obtained the successful dismissal of the complaint against GDB and recently argued GDB’s position before the First Circuit Court of Appeals, who adopted the firm’s position and affirmed the dismissal of the complaint.

• Our firm represented Banco Popular de Puerto Rico, senior lender, in the bankruptcy case of Condado Royal, owner of several commercial facilities in San Juan, Puerto Rico.  As part of the engagement, the firm successfully negotiated and structured a pre-packaged bankruptcy through which a stalking horse purchaser was selected.  After an evidentiary hearing, the firm successfully obtained approval of the transaction, over the objections of several junior creditors.  The sale was approved and closed within two months of commencing the bankruptcy case.

• Our firm is counsel to the Government of Puerto Rico in the bankruptcy case of the Puerto Rico Children’s Hospital, one of the leading hospitals and medical operations for children in Puerto Rico.  As part of the firm’s engagement, the firm has negotiated with the Hospital’s creditors and other constituents to ensure the continued operation of the hospital and that such medical services continue to be provided to Puerto Rico.

• Our firm represented Triangle Cayman, senior lender, in a pre-packaged bankruptcy filing and restructuring of Star Petroleum, owner of several commercial real estate facilities throughout Puerto Rico.  As part of the engagement, our group, along with our real estate team, negotiated a restructuring of the credit facilities and structured it through a bankruptcy filing, successfully filing a pre-pack and obtaining confirmation of a chapter 11 plan and the settlement agreement within three months of filing.

• The firm represents Bautista Cayman in litigation against P.D.C.M. Associates, S.E., Regency Park Associates, S.E., Yabucoa Development, S.E., Israel Kopel Amster, and others, who are owners of several shopping canters and retail facilities throughout Puerto Rico.

• The firm represented WM Capital Partners, a private equity fund, in various bankruptcy, foreclosure and lender liability cases throughout Puerto Rico, relating to their acquisition of a portfolio non-performing loans from ScotiaBank.

• The firm represents the Office of the Commissioner of Financial Institutions of Puerto Rico in evaluating and prosecuting liquidations, enforcement actions, or closures of international financial institutions operating in Puerto Rico.

• Our firm is local counsel to the Puerto Rico Electric Power Authority (“PREPA”), Puerto Rico Highways and Transportation Authority (“HTA”), Employee Retirement System of Puerto Rico (“ERS”), Public Buildings Association (“PBA”), each through the Puerto Rico Fiscal Agency and Financial Advisory, as debtor in possession, in each of their respective title III (similar to chapter 9 under the bankruptcy code) proceeding under the Puerto Rico Oversight, Management, and Economic Stability Act (PROMESA).  Our firm is involved in all aspects of the representation of each entity, as debtor in possession in the bankruptcy filing, including managing claims and executory contract analysis, lift of stay negotiations and litigation, negotiations with creditors, prosecution of adversary proceedings and contested matters, strategy, advise and analysis on all aspects of the restructuring. Our firm is also involved in all the appeals process relating and arising from each debtor’s Title III proceedings.

• The firm acts as local counsel to The Puerto Rico Tourism Fund (“TDF”) through the Puerto Rico Fiscal Agency and Financial Advisory, through the proceedings of Qualifying Modification pursuant to Title VI of the Puerto Rico Oversight, Management, and Economic Stability Act (PROMESA).  Our firm was involved in all aspects of the representation of TDF qualifying modification, including the development of strategy, negotiations with creditors, advice, and analysis on all aspects of the restructuring.

• Over their careers, our attorneys have been lead counsel to Puerto Rico’s leading financial institutions and private equity banks in some of their largest bankruptcy and restructuring matters, such as the bankruptcy cases of Ciudadela, El San Juan Star, Farmacias El Amal, Mueblerias Mendoza, Industrias Vasallo, Diamond Palace Hotel & Casino, Farmacias El Amal, Palmas del Mar Country Club, Hospital Damas de Ponce, Hospital San Gerardo, Supermercados Grande, Best Western Ponce and Cabo Rojo Hotels, Iglesia Mision Cristiana, Hotel Serafina, Puerto Rico Hospital Supply, Gatsby Stores, among many others.

• Our attorneys have represented the purchaser of assets in some of the largest bankruptcy and restructuring matters, such as the bankruptcy cases of Caribbean Petroleum Group (Gulf gas stations), Palmas del Mar Country Club, Pueblo Supermarkets, Mobile Star, Valcor, among others.

• Luis Marini represented Banco Popular de Puerto Rico in a complex reorganization and bankruptcy litigation relating to a number of construction projects, commercial real estate buildings, and credit facilities of over $210 million. As part of our representation, the team successfully structured a sale of the construction projects through a related affiliate’s bankruptcy proceeding (without the owner of the construction project having to file), assisted with the sale of tax credits, and closed the transfer of the remaining assets to Banco Popular.

• Luis Marini and Mauricio O. Muñiz Luciano were counsel to Westernbank Puerto Rico in its collection, foreclosure, and Racketeer, Influenced and Corrupt Organizations’ Act (RICO) claims of over $142 Million against various international entities, where the firm successfully obtained summary judgment in favor of Westernbank; and the related defense of lender liability claims of over $1 Billion, where the firm successfully obtained summary dismissal of such claims.  This complex litigation resulted in ten published opinions.

• Luis Marini and Carolina Velaz represented the Economic Development Bank of Puerto Rico, the lender to Casiano Communications and Direct Responsource, companies that manage some of the premier newspapers, media, and magazine publications in Puerto Rico and the Caribbean.  As part of the representation, we successfully argued for the confirmation of the sale proposal supported by the Economic Development Bank, structured the sale, and successfully blocked the approval of two competing plans and sale proposals.

• Luis Marini was part of the team representing Wells Fargo N.A., the secured creditor and indenture trustee, in the bankruptcy case of El Comandante Racetrack, in its successful pursuit and confirmation of a competing plan of reorganization.  This representation resulted in six published decisions.

• Luis Marini represented the Puerto Rico Tourism Development Fund, guarantor to publicly traded bonds in excess of $20 Million issued to finance a resort and golf course in Puerto Rico that is operated by Trump International.  As part of the case, the team has assisted in structuring an open sale process and successfully blocked a debtor in possession financing that would have subordinated our client’s interests.

• Luis Marini was lead counsel to Doral Bank, lender, in a case of first impression in this circuit, where the court adopted the lender’s position and held that the absolute-priority rule applied to individual chapter 11 debtors.  In re Lee Min Ho Chen, 482 B.R. 473 (Bankr. D.P.R., November 9, 2012).

• Luis Marini was lead counsel to the secured lender in a case of first impression, where the court sustained Mr. Marini’s argument that the borrower had effectively waived the provisions of the automatic stay through the waivers granted to the firm’s client prior to the bankruptcy case and during the case. In re Triple A & R Capital Investment, Inc., No. 14-04744.

• Luis Marini was lead counsel to secured lender, in a case of first impression in this circuit, where the court adopted the secured lender’s position and held, in an unpublished decision, that a pre-petition notification of accounts receivable constituted a foreclosure by a secured creditor that extinguished the debtor’s and estate’s interest in the property.

Our team has received widespread market recognition for their experience and service to clients.

• Our lawyers have been recognized as leading the insolvency market in Puerto Rico. As part of its overview of the Puerto Rico legal market, Chambers & Partners commented that: “[t]he economic climate has, however, contributed to an increased volume of bankruptcy and restructuring matters, an area currently led by [Marini Pietrantoni Muniz’] Luis Marini.” Chambers & Partners, Latin America Edition, 2016.

• Our lawyers have been recognized by all of the leading research firms as among the best bankruptcy and insolvency lawyers in Puerto Rico.

• Our team has the largest amount of lawyers ranked by Chambers & Partners for Bankruptcy & Restructuring in Puerto Rico.

• Chambers & Partners, in its Latin America editions has, since 2014, consistently ranked Luis C. Marini as the only “Band 1” lawyer for Bankruptcy & Restructuring in Puerto Rico.

• Chambers & Partners, in its Latin America editions, has recently stated, on Luis C. Marini, that he is “an expert in federal bankruptcy cases”, “demonstrates full command of the subject”, is “one of the best bankruptcy lawyers in the country”, that “he is a reference in the market and is worthy of being at the absolute top of the market”, and that he is “always impress[ive] in complex bankruptcy proceedings”.

• Chambers & Partners, in its Latin America editions, has recently stated, on Carolina Velaz, that she “is a brilliant lawyer with a high level of attention to detail and a relentless commitment to the successful resolution of cases” and that “She is a young trailblazer in Puerto Rico, with a brilliant legal mind.”

• Our team has been recognized by Best Lawyers® as the Law Firm of the Year for Bankruptcy and Restructuring in Puerto Rico.

• Luis C. Marini has been recognized by Best Lawyers® as the Lawyer of the Year for Bankruptcy and Restructuring in Puerto Rico.

• Our team has received the M&A Atlas Deal of the Year award for its work representing the Government of Puerto Rico in its bankruptcy proceedings under PROMESA.

• Luis C. Marini is the only lawyer from Puerto Rico in LawDragon’s list of 500 United States Leading Bankruptcy & Restructuring Lawyers.

• Carolina Velaz is the first lawyer practicing in Puerto Rico to have been included in the American Bankruptcy Institute’s 40 attorneys under 40 list for leaders and top lawyers in insolvency and bankruptcy across the United States.

• Best Lawyers® includes Luis C. Marini, Carolina Velaz, and Ignacio Labarca as among the top practitioners in Puerto Rico for bankruptcy and restructuring matters.

• The Legal 500® has, since it started coverage in Puerto Rico, consistently included Luis C. Marini and Carolina Velaz as leading practitioners for bankruptcy and restructuring, recently commenting that clients “particularly praise” their leadership in this area.

• Benchmark Litigation® has listed Luis C. Marini as a litigation star in Puerto Rico.

Our team is also deeply involved in the insolvency community:

• Carolina Velaz was president to the Federal Bar Association – Puerto Rico Chapter
• Luis C. Marini serves as president to the Instituto Iberoamericano de Derecho Concursal (the Latin American International Bankruptcy Institute) – Puerto Rico Chapter.

Our team is also deeply involved in the insolvency community:

• Carolina Velaz was president to the Federal Bar Association – Puerto Rico Chapter
• Luis C. Marini serves as president to the Instituto Iberoamericano de Derecho Concursal (the Latin American International Bankruptcy Institute) – Puerto Rico Chapter.

Among our lawyers are:

• a member of the Local Bankruptcy Rule Committee for the United States Bankruptcy Court, District of Puerto Rico
• a member of the Advisory Board of the American Bankruptcy Institute’s Caribbean Insolvency Symposium
• an editor of the American Bar Association, Insolvency Chapter
• a member of the American Bankruptcy Institute’s 40 Under 40 Leadership Team
• members of the Puerto Rico Bankruptcy Bar Association, the American Bankruptcy Institute, the Federal Bar Association, American Bar Association, among others.

Our lawyers have contributed or published leading industry articles on numerous topics relevant to our practice areas and expertise.

• How to Prosecute and Defend an Avoidance Action Under the United States Bankruptcy Code, a chapter in the book titled “Avoidance Actions Across Latin America and Europe” (Los Mecanismos de Incremento de la Masa Activa: Reintegracion y Responsabilidad. Asuntos Transversales), 20th Anniversary Edition, Instituto Iberoamericano de Derecho Concursal (2024) (co-author)

• The Business of Bankruptcy: Becoming a Bankruptcy Lawyer, From the Bar, a Publication of the Federal Bar Association, Spring 2024, Issue No. 64 (co-author).

• Welcome to the IIDC – Hon. Gerardo A. Altieri, Puerto Rico Chapter, From the Bar, a Publication of the Federal Bar Association, Spring 2024, Issue No. 64 (author).

• Cuba’s Perfeccionamiento Empresarial Law: A Step Towards Privatization?, 23 U. Pa. J. Int’l Econ. L 119, Spring 2009 (assisted in article).

• Executory Contracts: A Practical Guide, American Bankruptcy Institute (2007) (author)

• Estate of Branson v. Commissioner, 53 Tax Law 791, Spring 2000 (author).