Biography
He focuses his practice on the qualification and administration of Puerto Rico dual 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 20 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 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 recently enacted 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.
Practices
News & Publications
News
- McV Employee Benefits NewsOctober 12, 2018
- New Tax AttorneysNovember 18, 2014
Publications
- An McV Sales & Use Tax AlertMay 19, 2023
- Tax AlertMarch 9, 2023
- Tax AlertMarch 9, 2023
- An McV Employee Benefits AlertFebruary 1, 2023
- An McV Tax AlertNovember 1, 2022
- An McV Employee Benefits AlertOctober 4, 2022
- An McV Tax AlertJuly 11, 2022
- An McV Tax AlertJuly 8, 2022
- An McV Sales & Use Tax Practice Team AlertMay 13, 2022
- An McV Tax AlertFebruary 4, 2022
- An McV Employee Benefits AlertJanuary 25, 2022
- An McV Tax AlertOctober 18, 2021
- An McV Tax AlertJuly 8, 2021
- An McV Tax AlertFebruary 26, 2021
- An McV Employee Benefits AlertFebruary 3, 2021
- An McV Tax AlertNovember 18, 2020
- An McV Tax AlertSeptember 18, 2020
- An McV Sales & Use Tax AlertAugust 3, 2020
- An McV Sales & Use Tax AlertJuly 24, 2020
- An McV Sales & Use Tax AlertJuly 7, 2020
- An McV Employee Benefits AlertJune 30, 2020
- An McV Tax AlertJune 15, 2020
- An McV Employee Benefits AlertApril 30, 2020
- An McV Tax AlertApril 22, 2020
- An McV Tax AlertApril 21, 2020
- An McV Tax AlertApril 21, 2020
- An McV Tax AlertApril 20, 2020
- An McV Tax AlertApril 20, 2020
- An McV Tax AlertApril 20, 2020
- An McV Tax AlertApril 17, 2020
- An McV Tax AlertApril 6, 2020
- An McV Employee Benefits AlertApril 2, 2020
- An McV Employee Benefits AlertMarch 31, 2020
- An McV Tax AlertMarch 31, 2020
- An McV Tax AlertMarch 26, 2020
- An McV Tax AlertMarch 26, 2020
- An McV Tax AlertMarch 24, 2020
- An McV Tax AlertMarch 20, 2020
- An McV Employee Benefits AlertMarch 19, 2020
- An McV Tax AlertMarch 18, 2020
- An McV Employee Benefits AlertMarch 3, 2020
- An McV Tax AlertFebruary 7, 2020
- An McV Employee Benefits AlertJanuary 14, 2020
- An McV Employee Benefits AlertNovember 21, 2019
- An McV Government Affairs AlertNovember 6, 2019
- An McV Tax AlertOctober 29, 2019
- August 26, 2019
- An McV Government Affairs AlertAugust 7, 2019
- An McV Government Affairs AlertAugust 5, 2019
- An McV Government Affairs AlertAugust 2, 2019
- An McV Government Affairs AlertJuly 26, 2019
- An McV Tax AlertFebruary 13, 2019
- An McV Employee Benefits AlertJanuary 9, 2019
- An McV Employee Benefits AlertJanuary 2, 2019
- An McV Employee Benefits AlertDecember 14, 2018
- An McV Tax AlertDecember 10, 2018
- An McV Tax AlertDecember 7, 2018
- An McV Tax AlertDecember 3, 2018
- An McV Tax AlertNovember 29, 2018
- An McV Tax AlertNovember 29, 2018
- An McV Employee Benefits AlertNovember 15, 2018
- An McV Employee Benefits AlertNovember 7, 2018
- An McV Employee Benefits AlertAugust 1, 2018
- An McV Tax AlertApril 24, 2018
- An McV Employee Benefits AlertJanuary 22, 2018
- An McV Employee Benefits AlertDecember 4, 2017
- An McV Employee Benefits AlertNovember 21, 2017
- An McV Tax AlertOctober 10, 2017
- An McV Tax AlertJuly 5, 2017
- An McV Tax AlertJune 29, 2017
- An McV Employee Benefits AlertMay 10, 2017
- An McV Tax AlertApril 19, 2017
- An McV Employee Benefits AlertFebruary 10, 2017
- An McV Employee Benefits AlertJanuary 19, 2017
- An McV Employee Benefits AlertJanuary 16, 2017
- An McV Employee Benefits AlertJanuary 9, 2017
- An McV Employee Benefits AlertDecember 19, 2016
- An McV Employee Benefits AlertMarch 17, 2016
- An McV Employee Benefits AlertMarch 14, 2016
- March 8, 2016
- March 1, 2016
- February 9, 2016
- January 7, 2016
- January 4, 2016
- Tax & Retail, January 12, 2015
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