José Villamarzo Santiago

José E. Villamarzo Santiago concentrates his legal practice in employee benefits and taxation matters. During his more than 20 years of experience, José has been involved with the design, implementation, correction, and qualification of tax qualified retirement plans in Puerto Rico, as well as advising clients on Puerto Rico and United States payroll taxes, stock option plans, executive compensation arrangements and welfare benefit plans. His practice also includes state and local taxation matters such as property, municipal license, excise, sales and use and income taxes.

As part of his day to day, he collaborates closely with clients to understand their business needs, serves as speaker on employee benefits and taxation matters and represents a wide variety of clients in the manufacturing, retail, and service industry. José is a Certified Public Accountant, is admitted to the Puerto Rico bar, the U.S. District Court for the District of Puerto Rico, and the U.S. States Court of Appeals for the First Circuit. Lastly, he is an avid cyclist and has been playing drums since he was 8 years old, which although is not related to his legal work, those activities place him in a great frame of mind, allowing him to better assist his clients.

Education

• J.D., summa cum laude, Inter-American University of Puerto Rico School of Law (2000).
• B.B.A., magna cum laude, University of Puerto Rico, Rio Piedras Campus (1996).

Representative Experience

• Provided legal advice to employers operating in Puerto Rico and plan sponsors on the design, initial implementation, and continuing administration of employee benefit plans.
• Continuously drafts and reviews plan documents, trust agreements, summary plan descriptions, and other legal documents related to employee benefit plans.
• Represented clients in the manufacturing sector with disputes and litigation related to employee benefits, including issues such as denied claims, fiduciary duties, and alleged violations of ERISA.
• Collaborated with the human resources departments of entities in the retail business to address legal issues related to taxes and employee benefits, providing training on compliance matters and drafting communications to employees.
• Assisted marketing companies and big retailers in tax disputes and controversies including audits, appeals, and litigation.
• Negotiated settlements with tax authorities on behalf of clients.
• Represented buyers in a wide variety of industries with the acquisition of operations in Puerto Rico in terms of Puerto Rico taxes and employee benefit matters.
• Assisted an entity in the food industry with the termination of its Puerto Rico only defined benefit plan, including but not limited to the annuity buyout process, the escheat of missing participants accounts and the correspondent Puerto Rico governmental approval.  
• Serves as QDRO Coordinator for qualified retirement plans of United States businesses that are operating in Puerto Rico.