Phi Delta Phi. With: Sullivan and Cromwell, New York, N.Y., 1974-1976; O'Neill & Borges, San Juan, 1976-1986. Partner: McConnell Valdés, San Juan, 1986-1992; Head of the Corporate Department and of the Corporate and Public Finance Practice Group. Author: "Puerto Rico as an Offshore Banking Center: A Discussion of the Puerto Rico International Banking Center Regulatory Act," 15 International Lawyer 657, 1981. Chairman, Tax Committee, 1982-1985 and Member, Board of Directors, 1985-1988, Puerto Rico Manufacturers Association. Member, Advisory Committee of the Secretary of the Treasury, 1985-1987. Member, Chamber of Commerce and Puerto Rico Manufacturers Association Strategic Planning Council, 1988-.