Jose E. Villamarzo-Santiago is a Capital Member of the Tax Law Department. Mr. Villamarzo concentrates his legal practice in employee benefits and taxation matters. He has extensive experience in the design, implementation and correction of tax qualified benefits plans. Mr. Villamarzo also advises clients on payroll taxes, stock option plans, executive compensation arrangements as well as welfare benefit plans. Mr. Villamarzo's areas of practice further include state and local taxation issues such as property, municipal license, excise and Puerto Rico income taxes. Mr. Villamarzo, who is also a Certified Public Accountant, has considerable experience assisting clients with employee benefits matters in mergers and acquisitions and other corporate transactions.