Biography
Ms. González-Berríos' practice emphasis is on corporate tax and employee benefits.
She has advised taxpayers regarding both tax and tax exemption issues relating to corporate acquisitions, reorganizations and liquidations. Ms. González-Berríos has represented clients in adversarial proceedings, requests for private letter rulings and negotiations of closing agreements before the Puerto Rico Treasury Department.
Ms. González-Berríos regularly advises clients with regard to the design, implementation, ongoing administration and compliance of qualified and nonqualified retirement plans. Ms. Gonzalez-Berrios also advises plan sponsors in plan qualification and correction matters before the Puerto Rico Treasury Department. She has been actively assisting clients with the amendment and qualification of their retirement plans pursuant to the new qualification requirements under the provisions of the Puerto Rico Internal Revenue Code of 2011, as amended.
She also advises on the development, corporate structuring and tax strategies of renewable energy projects. She provides compliance counseling services to clients from the oil industry.
She is ranked as one of Puerto Rico's Leading Attorneys in the Tax field by the international publication Chambers & Partners in its Latin America Guide. She is also ranked in the Tax field of The Best Lawyers in Puerto Rico guide.
Prior to joining McConnell Valdés, Ms. González-Berríos was a Legal Counsel with the Internal Revenue Area of the Puerto Rico Treasury Department. While with the Puerto Rico Treasury Department, she reviewed private letter rulings concerning a broad range of issues including corporate reorganizations, pass-through vehicles, variable annuities, and employee benefits matters. She also authored and reviewed income tax legislation and regulations. She also worked as a Senior Tax Consulting Manager in the Tax Department of Ernst & Young in San Juan, Puerto Rico.
Ms. González-Berríos has been a speaker in seminars sponsored by the Puerto Rico Society of Certified Public Accountants and the Puerto Rico Chamber of Commerce. She has also spoken for Puerto Rico Treasury Department training sessions.
Practices
- Act 60
- Employee Benefits
- Government Affairs & Public Policy
- Infrastructure/Public-Private Partnerships
- International & Cross Border Transactions
- International Banking and Financial Entities (IFEs and IBEs)
- Mergers & Acquisitions
- Nonprofit Organizations
- Retail
- Sales & Use Tax
- Securities & Public Finance
- Tax
- Tax Litigation
- Trusts & Estates
News & Publications
News
- McV NewsAugust 21, 2019
- McV NewsAugust 21, 2018
- July 14, 2016
- June 7, 2016
- McV serves as local counsel in Sears Holdings Corporation’s $2.7 billion transactionJuly 8, 2015
- Twenty-six McV Attorneys Recognized in Chambers & Partners Latin America GuideJune 22, 2015
- Tax Co-Chairs AppointedAugust 5, 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 Energy & Tax AlertOctober 5, 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 Labor & Tax AlertSeptember 22, 2021
- An McV Tax AlertJuly 8, 2021
- An McV Tax Litigation AlertMarch 11, 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 Tax & Health Care AlertMay 5, 2020
- An McV Employee Benefits AlertApril 30, 2020
- An McV Corporate & Tax AlertApril 28, 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 Tax AlertNovember 14, 2019
- An McV Government Affairs AlertNovember 6, 2019
- An McV Tax AlertOctober 29, 2019
- An McV Recovery Financing Practice Team AlertAugust 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 AlertJune 11, 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 Litigation AlertJune 28, 2018
- An McV Tax AlertJune 27, 2018
- An McV Tax AlertJune 26, 2018
- An McV Bankruptcy & Debt Restructuring AlertMay 29, 2018
- An McV Bankruptcy & Debt Restructuring AlertMay 16, 2018
- An McV Tax AlertApril 24, 2018
- An McV Real Estate & Tax AlertJanuary 24, 2018
- An McV Employee Benefits AlertJanuary 22, 2018
- An McV Government Affairs AlertJanuary 15, 2018
- An McV Government Affairs & Tax AlertDecember 19, 2017
- An McV Employee Benefits AlertDecember 4, 2017
- An McV Employee Benefits AlertNovember 21, 2017
- An McV Tax AlertNovember 3, 2017
- An McV Tax AlertOctober 10, 2017
- An McV Tax AlertOctober 4, 2017
- An McV Tax AlertSeptember 29, 2017
- An McV Tax Litigation AlertAugust 24, 2017
- An McV Retail AlertAugust 17, 2017
- An McV Tax AlertAugust 16, 2017
- An McV Tax AlertJuly 31, 2017
- An McV Tax AlertJuly 19, 2017
- An McV Tax AlertJuly 5, 2017
- An McV Tax AlertJune 29, 2017
- An McV Tax AlertJune 21, 2017
- An McV Tax AlertMay 18, 2017
- An McV Employee Benefits AlertMay 10, 2017
- An McV Tax AlertApril 19, 2017
- An McV Retail AlertApril 5, 2017
- An McV Government Affairs AlertMarch 22, 2017
- An McV Tax AlertMarch 21, 2017
- An McV Tax Exemption AlertMarch 17, 2017
- An McV Government Affairs and Tax AlertMarch 8, 2017
- An McV Employee Benefits AlertFebruary 10, 2017
- An McV Employee Benefits AlertJanuary 19, 2017
- An McV Employee Benefits AlertJanuary 16, 2017
- An McV Tax AlertJanuary 9, 2017
- An McV Employee Benefits AlertJanuary 9, 2017
- An McV Employee Benefits AlertDecember 19, 2016
- An McV Retail AlertDecember 1, 2016
- An McV Retail AlertDecember 1, 2016
- An McV Tax AlertOctober 26, 2016
- An McV Tax AlertOctober 5, 2016
- An McV Tax AlertOctober 4, 2016
- An McV Tax Litigation AlertAugust 29, 2016
- An McV Tax AlertJune 15, 2016
- An McV Tax AlertJune 13, 2016
- An McV Tax AlertJune 3, 2016
- May 6, 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
Member, Strategic Planning Committee
Bar Admissions
- Commonwealth of Puerto Rico
- U.S. Court of Appeals First Circuit
Education
B.B.A., Cum Laude, University of Puerto Rico, 1986
J.D., Magna Cum Laude, University of Puerto Rico Law School, 1989
LLM, Georgetown University Law Center, 1991
- Major: Taxation
Memberships
Puerto Rico Bar Association
Puerto Rico Society of Certified Public Accountants