BAHÍATAX ADVISORS - Key Persons

Job Titles:

• Staff Member

Ana Montañez-Morales is a Certified Public Accountant and Tax Attorney. Her main practice areas include Puerto Rico and Federal Corporate and Individual Tax, Tax incentives, Estate Planning and Business Transactions. Prior to founding Bahía Tax Advisors, LLC, Ms. Montañez served as Chief Legal Counsel in the Department of Treasury and as Principal Advisor to the Secretary. Her contributions in the preparation of several tax regulations included 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 ample experience in the preparation and negotiation of tax rulings and closing agreements with the Puerto Rico Treasury Department, as well as with Tax Exemption Decrees before the Office of Industrial Tax Exemption. Ms. Montañez earned both her BBA and JD degrees (highest honors) from the University of Puerto Rico-Río Piedras Campus.

Job Titles:

• Staff Member

Arturo R. Romero López, Esq. is an entrepreneur and attorney with vast experience in administrative procedures, civil law, notary and commercial law. Prior to beginning his law career, he worked in government at the Puerto Rico Government Employees Retirement System as an Auxiliary Administrator. During his tenure there, he managed the Disability Insurance Program that manages over 128,000 employees. Arturo also worked in PREPA managing and overseeing the ICEE division, which helped to recuperate over 2 million dollars in over a year. Arturo obtained his BBA in Business Administration and a Juris Doctor from the Catholic University of Puerto Rico School of Law.

Job Titles:

• Staff Member

Luis E. Tomassini-Segarra, Esq. is an experienced attorney with a diverse practice, primarily focused on litigation. Luis is recognized for his in-court demeanor and his litigation skills. During his 11-year career, Luis has been actively involved in administrative proceedings, commercial litigation and white-collar crime. He has represented public agencies and was a public policy advisor to the House of Representative. Luis is also an adjunct member of the Criminal Justice Program at the Interamerican University of Puerto Rico. Luis obtained his Juris Doctor from the Catholic University of Puerto Rico School of Law and was admitted to practice in Puerto Rico in 2006. He's also admitted to practice before the U.S. Supreme Court.

Job Titles:

• Adjunct Professor at the University of Puerto Rico School of Law
• Special Counsel

Mariana Hernández Gutiérrez works as Special Counsel of the firm. Her practice emphasizes on administrative procedures and regulation, access to public information, contracts, commercial law and business transactions (including arbitration agreements, surety bond contracts and indemnity agreements), condominium law and organization, real estate transactions, construction law, general corporate matters and trust agreements. She 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.

Job Titles:

• Staff Member

María Lebrón Laboy is a CPA with extensive Big 4 experience. Over the years, she has audited both government and private entities in Puerto Rico and abroad. She has extensive knowledge working with the incentives offered to businesses and individuals by the Puerto Rico government. She also has helped developed socially responsible enterprises during the past 4 years and is involved with numerous non profits and startups. She began her career at the Puerto Rico Science and Technology Trust, which is dedicated to the development of startup companies on the island. She was a dual major in Finance and Accounting and obtained her degree in 2012.

Job Titles:

• Director of Business Development
• Director of Business Development for Bahia Tax Advisors

Mr. Christopher J. Foster is the Director of Business Development for Bahia Tax Advisors. Christopher has a diversified portfolio of investments that span across several industries, strategically invests in opportunities that maximize several local incentives, in particular Law 22, which decree holders are exempt from paying taxes on locally sourced passive income. Originally from Scarsdale, New York, Mr. Foster has lived in Puerto Rico since 2012. Before moving to the Island, he was based in Washington, D.C. as a Consultant for IBM and Accenture, focusing primarily on the clean-energy finance sector. During his tenure, he was an Advisor to the Department of Energy's Advanced Technology Vehicles Manufacturing Loan Program, a USD $25 billion fund to support the development of facilities for manufacturing through direct loans. The Program, which lent money to well-known companies like Tesla and Ford, created or preserved more than 35,000 jobs. In addition, Mr. Foster manages a privately owned Commercial Real Estate Business based in San Juan, called Smallwood Brothers Inc. The Company, with deep roots in Puerto Rico, has been established on the Island for more than 100 years, and has an extensive portfolio.

Job Titles:

• Staff Member

Pedro R. Ortiz, Esq. is co-founder and capital member of Bahía Tax Advisors LLC. Prior to founding Bahía Tax, Pedro was the Administrator of Puerto Rico's largest public pension plan, where he managed a portfolio of $2.5 billion in assets. During his tenure, Pedro diversified investments by adding private equity and supporting local start-up managers. Prior to that, he served as a special advisor to the Governor of Puerto Rico, where he led policy initiatives aimed at increasing regional trade and commercial airline service. Pedro's law practice focuses on corporate law matters and government affairs, with a particular focus on M&A consulting. Pedro also has ample expertise advising startups, Act 20/22 decrees, as well as medical professionals with Act 14 tax decrees. Pedro obtained his BBA in Finance and J.D. from the University of Puerto Rico-Río Piedras Campus. He later obtained and LL.M in Corporate, Banking and Financial Law from Fordham University in New York. He earned his MBA at Columbia Business School in New York.