UNIVERSITY OF PUERTO RICO SCHOOL OF LAW - Key Persons
Job Titles:
- Certified Public Accountant
Ana Montañez-Morales is a Certified Public Accountant and Tax Attorney that works as Special Counsel of the Firm. Her main practice areas include Puerto Rico and Federal Corporate and Individual tax, Tax incentives, Estate Planning and Business Transactions.
Ms. Montañez served as Assistant Secretary of Legal Affairs in the Department of Treasury and as Principal Advisor to the Secretary. She contributed in the preparation of several tax regulations, including the local transfer pricing guidelines and technical amendments to the Puerto Rico Internal Revenue Code. In addition, she was designated as the Department of Treasury's representative in the Government Development Bank's Disbursement Committee.
During 2008 and 2012, Ms. Montañez was Senior Tax Consultant for Deloitte Tax LLP and a Tax Associate for Ferraiuoli LLC, respectively. She performed extensive work pertaining to Puerto Rico and Federal taxation for foreign and resident entities in various industries. Furthermore, she has experience with the preparation and negotiation of tax rulings and closing agreements with the Puerto Rico Treasury Department and the Municipal Revenue Collection Center. She has successfully represented clients before the Internal Revenue Service, Puerto Rico Treasury Department and municipal hearings.
Ms. Montañez received both her BBA and JD degrees from the University of Puerto Rico-Río Piedras Campus. During her tenure at the law school, Ms. Montañez served as part of the Board of Directors of the Business Law Journal and was recognized as being among the 5% top-ranked students of her class. She also received the Quixote Award for Merits and Achievements, Second-Highest GPA Award, and the Award for the most outstanding student of the Faculty of Business Administration.
Ms. Hernández Gutiérrez obtained her Juris Doctor (J.D.) in 2007 from the University of Puerto Rico School of Law, with the distinction Magna Cum Laude. She passed the general bar exam with the second highest score in a group of more than 500. From 2007 to 2008 she clerked for Judge Germán Brau Ramírez at the Puerto Rico Court of Appeals. In 2010 she obtained a masters in law degree (LL.M.) from Columbia Law School in New York City, concentrating on commercial contracts and receiving the distinction of Harlan Fiske Stone Scholar.
From 2008 to 2012 Ms. Hernández-Gutiérrez worked in two law firms as associate and special counsel, respectively. Her practice concentrated mainly on litigation in trial and appellate courts, as well as on addressing non-adjudicative controversies related to surety bond contracts, indemnity agreements, construction law, insurance, condominiums and other commercial agreements. From 2008 to 2014 she also worked, as a volunteer, in the drafting and enacting of condominium regulations, and addressing complex property and condominium law issues as member of the transition committee and vice-president of the Board of Directors of a mixed condominium with more than 170 residential apartments, where the developer had filed for bankruptcy.
From January 2013 to October 2014, she was advisor to the Governor of Puerto Rico in legal and legislative matters. As such, she was in charge of drafting multiple executive orders, interagency agreements and legislative bills; advised the Governor, the Chief of Staff and the Secretary of Public Affairs in diverse legal, legislative and policy issues; negotiated with members of the House and the Senate over bills presented by the Governor; and served as legal counsel to the Puerto Rico State Historic Preservation Office (a public entity attached to the Governor's Office), drafting and negotiating lease agreements for spaces in the Ballajá Infantry Barracks Building. Among the legislative proposals on which Ms. Hernández-Gutiérrez advised the Governor is Act 57-2014, as amended, known as the Puerto Rico Energy Transformation and Relief Act.
In October 2014 she was appointed as General Counsel for the Puerto Rico Energy Commission (PREC). Created by Act 57,-2014, PREC regulates, supervises and oversees the energy industry in Puerto Rico; regulates, oversees and adjudicates controversies on the contribution in lieu of taxes (CILT) from the Puerto Rico Electric Power Authority (PREPA) to the 78 municipalities, as well as compliance of public entities with energy consumption reduction requirements; and adjudicates cases and controversies related to the energy sector, including the evaluation and approval of rates, and the assessment of the Integrated Resource Plan of PREPA. As General Counsel she was responsible for advising the Chairman in legal, legislative, administrative and strategic planning affairs; advising the agency's Governing Body on substantive and procedural matters, including case management; appearing as counsel for the Commission in cases before state appellate courts; supervising the work of the Legal Department staff, hearing examiners and consultants on regulation and litigation; and drafting rules and regulations, contracts, interagency agreements and comments for the Legislature. Ms. Hernández-Gutiérrez held this position until December 31, 2015.
In addition to practicing law in the Commonwealth of Puerto Rico, Mariana I. Hernández Gutiérrez is also an adjunct professor at the University of Puerto Rico School of Law, teaching courses in Legal Research and Writing, Advanced Legal Writing, and Administrative Practice.