Nestor R. Nadal- López

Limited Member

Mr. Nadal is a partner in the Tax and Employee Benefits Practice Group.  Mr. Nadal’s daily practice entails working with corporations, individuals, partnerships and exempt entities in matters related to pension and welfare plans.  He provides counseling in matters related to non-qualified deferred compensation plans, employee benefits matters in business transactions and taxation of benefits under U.S. and Puerto Rico law.  Mr. Nadal’s practice also entails tax planning for corporations, individuals and partnerships, estate planning and taxation as well as state and local taxation matters. Néstor is a regular speaker at client’s pre-retirement planning meetings, as well as providing seminars to user groups and community groups regarding qualified plan matters, fiduciary responsibilities under ERISA and, Puerto Rico’s laws of descent and distribution, among others. He has also lectured extensively on Puerto Rico tax developments affecting retirement plan distributions, ERISA compliance, and employee benefit plan design.

Place of birth:

New York, NY


  • Boston University School of Law, Boston, MA
    1992 LL.M. Taxation
  • University of Puerto Rico Law School, San Juan, PR
    1990 J.D.
  • University of Puerto Rico,San Juan, PR
    1974 B.B.A.

Bar Admissions:

  • Commonwealth of Puerto Rico, 1991
  • U.S. District Court for the District of Puerto Rico, 1992

Practice Areas:

Past Employment Experience:

  • O'Neill & Borges, San Juan, PR
    1992 - 1997
  • Bristol Myers Squibb
  • The Shell Co. (PR) LTD

Professional Associations and Memberships:

  • Puerto Rico Bar Association
  • American Bar Association


  • Designed, implemented and provided ongoing support in the design of employee benefit plans or the adaptation of existing US benefit plans to Puerto Rico employee population for companies such as: Advanced Medical Optics, Inc., Allergan, Inc., Johnson Controls, Inc., GlaxoSmithKline, P.L.C., Barr Pharmaceuticals, Inc. The Hershey Company.
  • Designed, implemented and provided ongoing legal support for retirement plans for large Puerto Rico based companies such as Banco Popular de Puerto Rico, Popular, Inc., Doral Financial Corporation, Grupo Ferré Rangel as well as those mentioned above.
  • Provide advice for structuring products for the Puerto Rico employee pension plan market for companies such as Oppenheimer Funds, Inc., Banco Popular de Puerto Rico, Popular, Inc.

Contact Information:


(787) 274-4914

(787) 274-1470

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