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EFTA00605772

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GABRIEL F. HERNANDEZ, SHAREHOLDER CPA Gabriel Hernandez is currently the Shareholder in charge of the Tax Division and has worked for 24 years with company restructuration, buy-sell agreements and supervising other non-tax corporate functions. Mr. Hernandez has specialized in providing tax consulting services to clients in all aspects of U.S. and P.R. taxation, principally in structuring mergers and acquisitions and outbound and inbound investments, including experience in assisting clients in negotiating tax exemption packages under the various tax incentive laws available in P.R. Industry Expertise: Financial Institutions, Education, Retail, Real Estate. Construction and Development, Distribution and Individuals EFTA00605772