Ricardo Muñiz

Ricardo Muñiz is currently a Senior Counsel in the Department. As one of our founding members, he successfully directed our Tax Department for 28 years. Ricardo is regarded as a leading authority on a wide array of tax and legal issues among his peers, including:

• Multiple tax exemptions and tax credit programs available under various Puerto Rico’s tax incentives laws, including those for individuals considering becoming residents of Puerto Rico.
• Estate and succession planning; wills, trusts, inheritances and wealth management.
• Income tax, estate tax, and gift tax implications of investments held by either Puerto Rico residents or Puerto Rico organized entities.
• Puerto Rico and United States taxes as they concern individuals residing in Puerto Rico or corporations, partnerships and limited liability companies organized within or outside the Island.
• Mergers and acquisitions.
• Insurance.
• Pension plans.

Ricardo is a frequent speaker on a variety of topics ranging from estate planning for Puerto Rico residents, wills and trusts and the tax implications of investments held within and outside of Puerto Rico by Puerto Rico residents and Puerto Rico organized entities.

Education

• Master of Laws in Taxation (LL.M.), New York University School of Law (1978).
• J.D., University of Puerto Rico, School of Law (1976).
• B.B.A., University of Puerto Rico, Río Piedras Campus (1973).

Past Experience

Ricardo served the Government of Puerto Rico as Assistant Secretary for Internal Revenue of its Treasury Department (1979-81), following stints Assistant to the Director and Acting Director of Puerto Rico’s Industrial Tax Exemption Office (1978-79). Prior to founding AMG in 1994, he had served as Partner and Chair of the Tax Department at Goldman & Antonetti, LLC (1981-1994).  Ricardo was also past president of the Puerto Rico Financial Analysts Association, director of the PR Chamber of Commerce, and chairman of the Chamber’s Tax Committee.