Neiman, David A.

Ricardo Muñiz has been practicing tax law in Puerto Rico for over 32 years, and is a recognized authority on estate planning, wills, trusts and inheritances; Puerto Rico and United States taxation of Puerto Rico persons, Puerto Rico organized entities and their investments; tax exemptions and tax credits; and insurance and investment products.

Mr. Muñiz has been president of the Puerto Rico Financial Analysts Association, a director of the Puerto Rico Chamber of Commerce, and Chairman of its Tax Committee. He is frequent speaker on the above described legal matters.