Biography
Ms. González-Berríos' practice emphasizes mergers and acquisitions, private equity, corporate finance and financial products. She provides tax structuring advice to Puerto Rico, US and multinational clients. This advice includes structuring operations to benefit from tax and business incentives generally available under Puerto Rico Act 60 for Individual Investors, export service businesses, renewable energy projects, international financial entities, maritime transportation and private equity funds, among others. She also advises clients on tax matters related to public-private partnership agreements with government entities under the Public Private Partnership Act of Puerto Rico.
She has considerable experience on matters concerning partnerships and partnership taxation. She also advises on Puerto Rico sales and use tax considerations for business transactions and nexus implications. She represents clients in adversarial proceedings, requests for private letter rulings and negotiations of closing agreements before the Puerto Rico Treasury Department.
She also represents multinational oil and gas companies engaged in the importation, blending, storage, and distribution of fuel and fuel products. She has extensive experience with the Puerto Rico excise taxes imposed on fuel products.
Ms. González-Berríos is a member of the Employee Benefits practice group where she advises clients on the design, implementation and maintenance of equity compensation and other incentive plans, deferred compensation plans, benefit and retirement plans, and other compensation arrangements. She advises plan sponsors with the qualification of retirement plans, and the correction of operational or administrative errors, with the Puerto Rico Treasury Department.
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 both the Tax field and the Employee Benefits 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 and employee benefits matters. She has 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.
She has been a speaker in seminars sponsored by the Puerto Rico Society of Certified Public Accountants and the Puerto Rico Chamber of Commerce.
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
Publications
- An McV Tax Alert
- An McV Tax Alert
- An McV Corporate Alert
- An McV International Banking and Financial Entities Practice Team Alert
- An McV Employee Benefits Alert
- An McV Corporate Alert
- An McV Sales & Use Tax Alert
- Tax Alert
- Tax Alert
- An McV Employee Benefits Alert
- An McV Tax Alert
- An McV Energy & 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 Labor & Tax Alert
- An McV Tax Alert
- An McV Tax Litigation 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 Tax & Health Care Alert
- An McV Employee Benefits Alert
- An McV Corporate & 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 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 Tax Alert
- An McV Government Affairs Alert
- An McV Tax Alert
- An McV Recovery Financing Practice Team 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 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 Litigation Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Bankruptcy & Debt Restructuring Alert
- An McV Bankruptcy & Debt Restructuring Alert
- An McV Tax Alert
- An McV Real Estate & Tax Alert
- An McV Employee Benefits Alert
- An McV Government Affairs Alert
- An McV Government Affairs & 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 Litigation Alert
- An McV Retail 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 Tax Alert
- An McV Retail Alert
- An McV Government Affairs Alert
- An McV Tax Alert
- An McV Tax Exemption Alert
- An McV Government Affairs and 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 Retail Alert
- An McV Retail Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Litigation Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Tax Alert
- An McV Employee Benefits Alert
- An McV Employee Benefits Alert
- Tax & Retail,
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