edwin renÁn maldonado medina, cpa, jd,...
TRANSCRIPT
Revised: February 15, 2017
CURRICULUM VITAE
EDWIN RENÁN MALDONADO MEDINA, CPA, JD, LL.M
Professor
School of Business Administration, Accounting Department Río Piedras Campus, University of Puerto Rico
Adjunct Professor
Law School Río Piedras Campus, University of Puerto Rico
CONTACT INFORMATION
e-mail: [email protected]
Phone: (787) 764-0000 Ext. 87225, 87226
EDUCATION
Doctoral Degree
LL.M., Master of Law May 2002
Georgetown University Law Center
Washington, DC, USA
Taxation
Diploma
Professional Degree
Juris Doctor May 1999
University of Puerto Rico
Río Piedras Campus
San Juan, Puerto Rico
Cum Laude
Diploma
Bachelor’s Degree
B.A, Business Administration May 1989
University of Puerto Rico
Río Piedras Campus
San Juan, Puerto Rico
Accounting
Magna Cum Laude
Diploma
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
LICENSES and CERTIFICATIONS
Certified Public Accountant (CPA)
August 1990, Puerto Rico
Lic. 2663
(Good standing-PR State Society of CPA;
Pending license’s renovation)
License
Attorney at Law
January 2000, Puerto Rico Bar
Lic. 14282 (RUA)
RUA
Notary
January 2000, Puerto Rico
Lic. 13018 (RUA)
RUA
Tax Return Specialist
Treasury Department, Puerto Rico
Specialist Num. 90050
Certificate
INTELLECTUAL CONTRIBUTIONS
Business Journals (Blind Editorial Review)
Maldonado, E. (2012) “Hogar Seguro: Protección Financiera Familiar que Subordina
Provisionalmente el Interés Económico de Acreedores, Propietarios y Herederos”,
Praxis@FAE.
CP
External
Link
Law Journals
Maldonado, E. (2010), “El Notario y su Deber de Informar el Efecto Contributivo de
un Negocio Jurídico”, Puerto Rico Bar Association Law Review, Vol. 9, Num. 4, Oct-
Dec 2008, pags. 54 – 131. (Latindex 10913)
CP
Paper
Maldonado, E. (2006), “La Tributación de las Herencias en Puerto Rico: Eventos que
Impactan Contributivamente un Caudal Relicto”. Puerto Rico Bar Association Law
Review, Vol. 66, Num.1, Jan-Mar 2006. (Latindex 10913)
CP
Paper
Technical, Special and Judicial Reports
Maldonado, E. (2012) “Informe de Contador Partidor”, Forensic Accountant’s
Report submitted as evidence in the Puerto Rico Superior Court, Case Num. GAC
2010-0225.
CP
Report
Maldonado, E. (2010) “Ingresos y Fuentes de Ingresos de la Extinta Sociedad de Bienes
Gananciales”, Forensic Accountant’s Report submitted as evidence in the Puerto Rico
Superior Court, Case Num. KD 109-1565.
CP
Report
Maldonado, E. (2009) “Pérdidas de Ingresos por Incumplimiento de Contrato de
Arrendamiento”, Forensic Accountant’s Report submitted as evidence in the Puerto
Rico Superior Court, Case Num. FAC 2008-0696.
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Paper
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
Maldonado, E. (2009) “Pérdidas por Quebrantamiento Injustificado de Relación
Comercial”, Forensic Accountant’s Report submitted as evidence in the Puerto Rico
Superior Court, Case Num. KAC 2000-0789.
CP
Paper
Maldonado, E. (2009) “Disclosure Requirements on Combined Financial Statements”.
Forensic Accountant’s Report submitted as evidence in the US Bankruptcy Court, Case
No. 02-10788 (SEK).
CP
Paper
Maldonado, E. (2008) “Insolvency Analysis Report”. Forensic Accountant’s Report
submitted as evidence in the US Bankruptcy Court, Adversary No. 05-00186 (SEK)
and Case No. 02-10788 (SEK).
CP
Paper
Delivery of an Invited Presentation, Consultation or Training Session
Tax Consultant, Puerto Rico Treasury Department (“Departamento de Hacienda”)
and “Centro de Estudios Multidisciplinarios sobre Gobierno y Asuntos Públicos de la
Facultad de Ciencias Sociales” University of Puerto Rico, Río Piedras Campus
(CEMGAP) (August 2015 to October 2016). Developing and delivering educational
activities to:
o Tax auditors regarding: (a) financial statements for non-for-profit entities
and accounting issues impairing the income tax exempt status, and (b)
analysis of financial statements to address tax collections issues.
o Tax Collectors regarding: (a) Tax research, (b) Tax accounting and financial
statements, and (c) Tax assessment and collection.
Notary Law Instructor, Judicial Academy, Supreme Court of Puerto Rico.
o The course “Escritura de Fideicomiso” was prepared and delivered in June
9, 2016 specifically for ODIN Inspectors as per ODIN Director request.
Tax Consultant, 2005 Puerto Rico Tax Reform, Commonwealth of Puerto Rico,
Treasury Department, Tax Reform Committee Member, Appointed by the Governor of
Puerto Rico.
o The research addressed the international, federal and local estate tax and
income tax of estates. The tasks include (a) issuing an opinion to the Tax
Reform Committee to reform the estate and gift tax law in Puerto Rico, and
(b) drafting the amendments applicable to the Puerto Rico Tax Code law
concerning estate and gift taxes and other interrelated income tax
provisions.
Working Papers and Research in Progress
Maldonado, E. (2017), “El Gravamen Contributivo sobre un Caudal Relicto:
Prohibición al Pacto de Contratos Traslativos de Dominio.”
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
Other Publications
Maldonado, E. (2010) “Manual sobre Reglamentación de Personal Docente”, San Juan,
Puerto Rico, University of Puerto Rico. [University procedures to evaluate promotions and other
personnel transactions according to the university law and its regulations.]
CP
Maldonado, E., (2006) “Herramientas Legales para la Protección de su Negocio”.
Revista Comercio & Producción, Cámara de Comercio de Puerto Rico, Special Edition
2006, p. 96. (Latindex 10901)
Other Presentations Delivered (Non peer reviewed)
“Escritura de Fideicomiso”, Legal Continue Education course approved by the
Supreme Court of Puerto Rico (COME-2013-720). San Juan and Ponce, P.R. (3 hrs.)
o October 28, 2016
o September 9, 2016
CP
Certificate
“Donaciones y Fideicomisos: Impuestos Aplicables, Formularios Contributivos y
Advertencias Notariales”, Legal Continue Education course approved by the Supreme
Court of Puerto Rico (COME-2013-720). San Juan and Ponce, P.R. (3 hrs.)
o March 9, 2016
o March 27, 2015
o November 14, 2014
o December 6, 2013
CP
Certificate
“La Planilla de Caudal Relicto de Residentes y No Residentes de Puerto Rico”, Legal
Continue Education course approved by the Supreme Court of Puerto Rico (SUCN-
2013-61). San Juan and Ponce, Puerto Rico. (4 hrs.)
o December 8, 2016
o September 8, 2016
o February 19, 2016
o November 13, 2015
o September 11, 2015
o February 27, 2015
o October 24, 2014
o November 13, 2013
CP
Certificate
“Tributación de un Caudal Relicto: Impuestos Aplicables desde el Fallecimiento del
Causante hasta la Partición”, Legal Continue Education course approved by the
Supreme Court of Puerto Rico (SUCN-2012-56). Ponce, Puerto Rico. (3 hrs.)
o October 27, 2016
o April 8, 2016
o January 29, 2016
o October 16, 2015
o August 14, 2015
o June 29, 2015
o April 24, 2015
o January 30, 2015
o December 4, 2014
CP
Certificate
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
o September 26, 2014
o November 8, 2013
“La Planilla de Donación de Residentes y No Residentes de Puerto Rico”, Legal
Continue Education course approved by the Supreme Court of Puerto Rico (COME-
2013-734). Ponce, Puerto Rico. (3 hrs.)
o January 17, 2014
CP
Certificate
“IVA en la Práctica Legal – Retención, Pagos y Planillas Requeridas”, Legal Continue
Education course approved by the Supreme Court of Puerto Rico (COME-2015-864).
San Juan, Puerto Rico. (3 hrs.)
o September 23, 2015
CP
Certificate
“Escritura Pública: Formalidades y Preparación Paso a Paso”, Legal Continue
Education course approved by the Supreme Court of Puerto Rico (NOT-2015-204). San
Juan, Puerto Rico. (4 hrs.)
o September 30, 2016
o February 12, 2016
o June 5, 2015
o April 30, 2015
o February 20, 2015
CP
Certificate
“Nueva Ley del Registro de la Propiedad Inmobiliaria y su Aplicación a la Práctica
Notarial”, Legal Continue Education course approved by the Supreme Court of Puerto
Rico (NOT-2016-227). San Juan, Puerto Rico. (4 hrs.)
o March 11, 2016
o February 26, 2016
CP
Certificate
“Subsanación de Errores en el Instrumento Público: Antes, Durante y Después de su
Autorización”, Legal Continue Education course approved by the Supreme Court of
Puerto Rico (NOT-2014-195). San Juan, Puerto Rico. (3 hrs.)
o March 20, 2015
o November 13, 2014
CP
Certificate
“Acta de Hogar Seguro: Requisitos Estatutarios, Instrucciones de ODIN y
Jurisprudencia Reciente”, Legal Continue Education course approved by the Supreme
Court of Puerto Rico (NOT-2013-176). San Juan and Ponce, Puerto Rico. (3 hrs.)
o October 23, 2014
o January 31, 2014
CP
Certificate
“El Deber de Informar y las Advertencias que Deben Constar por Escrito en el
Instrumento Público”, Legal Continue Education course approved by the Supreme
Court of Puerto Rico (NOT-2013-174). San Juan and Ponce, Puerto Rico. (4 hrs.)
o October 30, 2015
o June 19, 2015
o January 23, 2015
o December 12, 2014
o September 26, 2014
o December 13, 2013
CP
Certificate
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
“Declaratoria de Herederos: Procedimientos y Redacción del Acta de Notoriedad
(Asunto No Contencioso)”, Legal Continue Education course approved by the Supreme
Court of Puerto Rico (NOT-2015-212). San Juan, Puerto Rico. (3 hrs.)
o October 9, 2015
CP
Certificate
“Ética: Negocios Jurídicos sin Acceso al Registro Inmobiliario y su Aplicación a la
Practica Notarial”, Legal Continue Education course approved by the Supreme Court
of Puerto Rico (NOT-2016-538). San Juan, Puerto Rico. (3 hrs.)
o December 9, 2016
o March 11, 2016
CP
Certificate
“Planificación Sucesoral I: Testamentos, Donaciones y Fideicomisos”, Seminar,
Instituto de Capacitación Empresarial, Business School, University of Puerto Rico.
Audience consists of lawyers, CPA’s and entrepreneurs. San Juan, Puerto Rico.
o November 2010
CP
Certificate
“Eventos Contributivos antes de Inscribir el Derecho Hereditario, Durante la Indivisión
del Caudal Relicto y Posterior a la Partición”, Seminar, Puerto Rico Notary
Association. Approximately 500 participants for the three seminars. San Juan, Puerto
Rico. April 2010
CP
Certificate
Research Mentoring
1. “El Desarrollo del Empresarismo en Puerto Rico: Un análisis de los Parámetros
Económicos de Puerto Rico para Establecer un Restaurante en el Área Oeste de Puerto
Rico.” University of Puerto Rico, Graduate Business School, MBA Thesis of Félix
Hernández, Chair Assignment. Completed (2010).
The paper studies the Puerto Rico public policy regarding entrepreneurship in the west
side of the Island. There is an analysis of the economy development in Puerto Rico
and its relationship with the entertainment industry especially in the tourism and
restaurant areas. Conclusion is about the viability of opening a restaurant in the target
area.
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2. “Las Finanzas del Gobierno de Puerto Rico en el Caso Federal: Carlos Morales
Feliciano vs. Carlos Romero Barceló”. University of Puerto Rico, Graduate Business
School, MBA Thesis of Freddei Eduardo González Hernández. Lecturer Assignment.
Completed (2008).
The Thesis analyses the costs incurred by the Commonwealth of Puerto Rico to
maintain the correctional system of Puerto Rico. There is an evaluation of the
additional costs paid the Correctional Administration for not complying with the
orders of the Federal Court. Recommendations are given to decrease the events of
incompliance in order to cut the costs in the correctional system administration.
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3. “Impuesto de Venta y Uso”. University of Puerto Rico, Graduate Business School,
MBA Thesis of Sharlene Malavé Vallines. Lecturer Assignment. Completed (2008).
The paper analyses the new law of sale and use tax according the new legislation of
2006. The topics reviewed include: (a) implementation, collection and oversight of
IVU, (b) tax burden to salary taxpayer, (c) the risk of tax evasion, among others.
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
TEACHING PERFORMANCE
Courses Created
“Aspectos Contributivos de Individuos” (August 2015)
“Aspectos Contributivos de Corporaciones y Entidades Conductos” (August 2015)
Notary Law II (Collaboration among Notary Law Professors of University of Puerto Rico) (2012-
2014)
Teaching Resources Designed
Maldonado, E. (2013) “Impuestos de Puerto Rico: Manual de Ejercicios y Material
Suplementario”
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Manual
CONTINUOUS EDUCATION
Academic Courses, Seminars, Workshops and Conferences
“Business Pro Plan”, (June 09, 2012). Seminar, DECEP, University of Puerto Rico, Río
Piedras Campus, J. Baella, Ph.D. [3.5 hours]
Certificate
“Contribuciones Intelectuales: Clasificación y Evidencias”, (June 17, 2011).
Workshop, Accreditation Office of the University of Puerto Rico, Río Piedras Campus,
P. Latortue, Dean; Beatriz Rivera, Accreditation Coordinator. [6 hours]
Certificate
Strategic Thinking and Planning for the University of Puerto Rico: Getting a Good
University Even Better, (April 25 and 26, 2011). Workshop, Academic and Strategic
Planning Office of the University of Puerto Rico, Río Piedras Campus, Dr. Roger
Kaufman, Professor Emeritus of Florida State University. [Two-day Seminar]
What, When, Where…To Publish?, (March 9, 2010). Conference, Accreditation Office
of the University of Puerto Rico, Río Piedras Campus, San Juan, Puerto Rico, Dr. Ketty
Rodríguez Casillas, Business Library. [1.5 hours]
Certificate
Professional Courses, Seminars, Workshops and Conferences1
“Nueva Ley de Aranceles del Registro de la Propiedad de Puerto Rico y su
Reglamento” (March 30, 2016), Educación Jurídica, Inc., San Juan, Puerto Rico. [3.00
hours]
Certificate
“Sistema Karibe - Registro de la Propiedad Inmobiliario” (February 20, 2016), Notary
Association., San Juan, Puerto Rico. [3.00 hours]
Certificate
1 Certification provided by Puerto Rico Supreme Court for the courses described. File Link.
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
“Ley del Registro de la Propiedad Inmobiliario” (February 13, 2016), Notary
Association, San Juan, Puerto Rico. [6.00 hours]
Certificate
“El Notario ante el Registro de la Propiedad; su Modernización y Efectos” (June 18,
2015), Notary Association, San Juan, Puerto Rico. [4.00 hours]
Certificate
“Efecto de la Legislación Reciente en el IVU e Impuestos a Servicios Profesionales y
Negocios” (Mayo 28, 2015), Colegio de CPA de Puerto Rico, San Juan, Puerto Rico.
[4.00 hours]
Certificate
“Del IVU al IVA: Discusión Técnica” (April 23, 2015), Colegio de Abogados de Puerto
Rico, Comisión de Derecho Tributario, San Juan, Puerto Rico. [4.00 hours]
Certificate
“Repaso Jurisprudencial de Etica Profesional” (December 11, 2013), Lawyers, Ponce,
Puerto Rico. [4.00 hours]
Certificate
“La Nueva Ley de Fideicomisos: Un Nuevo Reto para los Notarios y Notarias de Puerto
Rico” (June 21, 2013), Law School, University of Puerto Rico Bar Association, Río
Piedras, Puerto Rico. [3.00 hours]
Certificate
“Planificación Contributiva Sucesoral” (May 22, 2013), Educación Jurídica, Inc., San
Juan, Puerto Rico. [3.00 hours]
Certificate
“Escrituras Públicas sobre Poder Duradero y Tutela Voluntaria Autotutela: ¿Pueden
Coexistir?” (April 03, 2013), Law School, University of Puerto Rico, Río Piedras,
Puerto Rico. [4.00 hours]
Certificate
“Los Aspectos Contributivos del Derecho Sucesoral” (September 06, 2012), Puerto
Rico Bar Association, Río Grande, Puerto Rico. [3.67 hours]
Certificate
“Contrato Entre Accionistas” (July 11, 2012), Puerto Rico State Society of CPA’s, San
Juan, Puerto Rico. [3.00 hours]
Certificate
“Ética: Honorarios de Abogados”, (June 28, 2012), Educación Jurídica, Inc. San Juan,
Puerto Rico. [3.75 hours]
Certificate
“Impugnación Administrativa y Judicial de Imposiciones Contributivas”, (June 21,
2012), Puerto Rico State Society of CPA’s, San Juan, Puerto Rico. [4.00 hours]
Certificate
“Asuntos No Contenciosos ante Notario”, (November 19 and October 22, 2011),
Oficina de Inspección de Notarías y Academia Judicial Puertorriqueña, San Juan,
Puerto Rico. [12 hours]
Certificate
“Responsabilidad Profesional y Ética del Notario en la Práctica del Derecho
Sucesorio”, (September 22, 2011), Puerto Rico Notary Association, San Juan, Puerto
Rico. [4 hours]
Certificate
“Redacción de Escritura de Fideicomiso”, (December 3, 2010), Puerto Rico Notary
Association, San Juan, Puerto Rico. [3 hours]
Certificate
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
ACADEMIC ENGAGEMENT
Service to Institution
System and Procedure Office, Dean of Administration, Río Piedras Campus,
(Academic Year 2011-12), Counselor.
1. Appointment: Designated by Chancellor to reorganize the System and
Procedure Office into a new Policy, System and Audit Office. Research and
investigation were conducted for the proposed reorganization.
2. Reports: a. Informe de Reestructuración: Oficina de Normas y Auditorías
(December 2011).
b. Informe de Reestructuración: Oficina de Políticas, Sistemas y
Auditorías (April 2012)
Budget Office, Chancellor Office, Río Piedras Campus, (February to June 2011),
Budget Advisor.
1. Appointment: Designated by Chancellor to propose strategies to assist in
the analysis, evaluation and restructuration of the systems and procedures
of the Budget Office. In addition, to prepare the budget forecasts of
December 2010 and March 2011, to assist in the elaboration of the Budget
2011-2012 and to supervise the office’s employees.
2. Interim Budget Director: Designated as Interim Budget Director from
February 14 to May 2, 2011.
Letter
Financial and Business Plan Committee, (Academic Year 2011-12), President.
1. Appointment: Designated by Chancellor to participate as President of the
Business Plan Committee in order to identify different options for the
campus to create university business entities.
2. Committee Report (October 2011): “Informe Subcomité Plan Financiero
– Ideas de Negocios”.
Report
Special Committee, (Academic Year 2010-11), Advisor.
1. Appointment: Designated by Chancellor to propose strategies to increase
revenues and reduce expenses in Río Piedras Campus.
2. Committee Report (February 2011): “Propuestas Innovadoras para
Generar Ingresos y Ahorros en el RRP”.
Informe
Oficina
Rectoría
Administrative Board (“Junta Administrativa”), Special Committee, (March-April
2010), adviser:
1. Purpose: Assisting a special committee of the Administrative Board to
prepare two law statute drafts to propose the Puerto Rico Legislative the
enactment of a tax credit to professors which their promotions are in
suspense, and/or declare tax exempt their salaries.
Drafts
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
2. Reports: Two statutes drafts were produced in conjunction with Aurora
Sotográs, Administrative Board Secretary. Two presentations were prepared
as support of our recommendations.
Service to Business School
Ad Hoc Committee to evaluate the FAE Student’s Regulations. (February 2016)
Personal Committee (Academic Years 2013-14; 2014-15), member.
“Centro de Investigaciones Comerciales e Iniciativas Académicas (CICIA)”
(May 2012)
1. Ad Hoc Personnel Committee: Appointed by Director to participate in the
committee designated to evaluate the candidates for a tenure tract position
in CICIA.
2. FORUM Empresarial: Designated as reviewer to determine academic
paper’s suitability for publication.
Letter
Letter
Service to Law School
Notary Law Course Modification (2011-12): Reviewing and creating two new
Notary Law courses as the result of recent law amendments. Preparing new syllabus
for each proposed course.
Syllabus 1
Syllabus 2
Service to Department
Accounting Director Assistant (August 2016 to present).
Personal Committee (Academic Years 2013-14; 2014-15), member.
Advisor Committee (Academic Years 2013-14; 2014-15), member.
PROFESSIONAL ENGAGEMENT
Consulting Activities
The Law Offices of Edwin Renán Maldonado, (August 2002 – Present), San Juan,
Puerto Rico.
Law Consulting Practice: Legal and accounting consulting practice in the
following areas: Estate Liquidation, Estate Planning, Trusts, Taxation, and Notary.
External Link
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
Community Services
Self Realization Fellowship (Church), San Juan, Puerto Rico/Los Angeles,
California
1. Legal Counselor (2008 to Present): Legal advisor to the San Juan Center Board of
Directors and the Legal Department in Los Angeles, California in areas of real
estate, contract and non-for-profit taxation.
2. Treasurer and Member of Board of Director (May 2011 to July 2013):
Managing the accounting and finance of the church’s operations in San Juan Center
and Cayey retreat. Liaison between San Juan Center and headquarter in Los
Angeles, California.
EMPLOYMENT HISTORY
Academic Positions
Adjunct Professor, Law School, University of Puerto Rico, Río Piedras Campus (August
2006 – Present)
Courses: Tax Law, Notary Law, Estate Law
Professor, Business School, University of Puerto Rico, Río Piedras Campus (August 2000
– Present)
Courses: Federal Tax; Puerto Rico Tax; Corporate Tax
Letters
Instructor, Lawyers, Legal Continue Education Program, San Juan, Puerto Rico (October
2013 - Present)
Courses: Tax Law, Notary Law and Ethics.
Auxiliary Professor, Business School, University of Puerto Rico, Río Piedras Campus
(August 2000 – May 2006)
Courses: Principles of Accounting; Federal Tax; Puerto Rico Tax.
Adjunct Professor, Graduate School of Business Administration, Sacred Heart University,
San Juan, Puerto Rico (August 2002 – May 2006)
Courses: Estate, Gift and Trust Taxation.
Instructor, RGM CPA Review, San Juan, Puerto Rico (January 2005 – May 2007)
Courses: Regulation (Federal Taxation and Business Law).
Instructor, Interamerican University of Puerto Rico, Metropolitan Campus, San Juan,
Puerto Rico (August 1996 – May 2001)
Courses: Federal Taxation, Puerto Rico Taxation, Introduction to Accounting,
Intermediate Accounting, and Professional Ethics for Accountants.
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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.
Revised: February 15, 2017
Academic/Administrative Positions
Budget Director, Budget Office, Chancellor Office, University of Puerto Rico, Río Piedras
Campus (February – May 2011).
Professional Positions
Sole Practitioner, Edwin Renán Maldonado Medina, CPA, San Juan, P. R. (1995 – 2001)
Senior Auditor, Ernst & Young, LLP, San Juan, P.R. (1999 – 2000)
Business Assurance Senior Auditor, Coopers & Lybrand, San Juan, P.R. (1992 – 1995)
Senior Auditor, Pannell Kerr Forster, San Juan, P.R. (1991 – 1992)
Tax Associate, PriceWaterhouse, San Juan, P.R. (Tax Season - 1991)
Auditor I, Office of the Controller of Puerto Rico, San Juan, P.R. (1990-1991)
PROFESSIONAL MEMBERSHIPS
Puerto Rico Notary Association (2005 to Present).
Puerto Rico State Society of Certified Public Accountants (1990 to Present)
American Institute of Certified Public Accountant (1990 to 2012)
Puerto Rico Bar Association (2000 to 2012).