Ms. Yamary I. 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.
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.
- Commonwealth of Puerto Rico
- U.S. Court of Appeals 1st Circuit
- B.B.A., University of Puerto Rico, 1986
- J.D., University of Puerto Rico Law School, 1989
- LLM, Georgetown University Law Center, 1991
- Puerto Rico Bar Association
- Puerto Rico Society of Certified Public Accountants
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