Amilkar O. Cruz-Pastrana

Amilkar O. Cruz-Pastrana is an Associate in the Corporate Department.  He first joined O’Neill & Borges in 2020 and rejoined in 2023 after serving as General Counsel for Puerto Rico Federal Affairs Administration in Washington, D.C.  He also served as Senior Law Clerk for Hon. Edgardo Rivera-García, Associate Justice of the Supreme Court of Puerto Rico.

His practice focuses on corporate, real estate, and government affairs matters including business formation and commencement of operations, commercial lending, government contracts and tax incentives.  He also has experience assisting clients with M&A transactions, private fund structuring, leveraged buyouts, and financing and acquisition of distressed debt portfolios, tax incentive grants, and private letter rulings with Puerto Rico taxing authorities.

Education

  • University of Puerto Rico, B.A. Magna Cum Laude in Political Science, May 2013
  • University of Puerto Rico, School of Law, J.D., Honors, May 2019
  • University of Puerto Rico, Graduate School of Business, M.B.A., Magna Cum Laude in Business Administration, May 2019

Bar Admissions

  • Puerto Rico

Legal Publications

  • La triple exención contributiva: Navaja de doble filo, 2 In Rev UPR 44 (2019)
  • El exceso de confianza en los abogados, 2 In Rev UPR 44 (2019)