Biography
He focuses his practice on the qualification and administration of Puerto Rico qualified retirement plans and counsels management in a variety of employee benefit related matters. He represents clients before the U. S. Department of Labor, the IRS and the Puerto Rico Department of the Treasury.
With over 30 years of experience, he has significant experience and expertise in structuring and implementing employee benefit programs, advising on a variety of Puerto Rico and federal tax issues affecting employee benefit plans and ERISA issues, establishing and qualifying both Puerto Rico and U. S. retirement plans including issues related to the underlying trusts and annuities and handling employee benefit matters in the mergers and acquisitions’ context.
He has extensive experience lobbying, as well as drafting laws and regulations, including the retirement plan provisions of the Puerto Rico Internal Revenue Code of 2011. His practice also includes advising on a variety of employment tax matters, including advising on the taxation and reporting of severance and settlement payments.
Mr. Villafañe is regarded as one of the Island’s top employee benefits attorneys and as such, he is frequently invited to participate as speaker regarding employee benefits topics. He also provides custom-tailored seminars to his clients on a variety of employee benefit plan issues. Mr. Villafañe has been recognized various times by The Best Lawyers® in Puerto Rico guide in the Tax and Employee Benefits fields and was selected Lawyer of the Year in 2021 and 2023.
Practices
News & Publications
News
Publications
- An McV Employee Benefits Alert
- An McV Sales & Use Tax Alert
- Tax Alert
- Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Sales & Use Tax Practice Team Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Sales & Use Tax Alert
- An McV Sales & Use Tax Alert
- An McV Sales & Use Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Government Affairs Alert
- An McV Tax Alert
- An McV Government Affairs Alert
- An McV Government Affairs Alert
- An McV Government Affairs Alert
- An McV Government Affairs Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- Tax & Retail,
Co-Leader, Employee Benefits Practice Team
Bar Admissions
- Commonwealth of Puerto Rico
- U.S. Court of Appeals for the First Circuit
Education
B.S, Magna Cum Laude, State University in New York, 1988
J.D., Cum Laude, University of Puerto Rico, 1991
LLM, Georgetown University, 1993
- Major: Taxation
Certified Legal Specialty
- Civil Law Notary
Memberships
Puerto Rico Bar Association
American Bar Association
Puerto Rico Society of Certified Public Accountants