Biography

Rosa M. Lázaro-San Miguel is a Member of the Corporate Department at O’Neill & Borges LLC, where she has practiced since 1988. With more than three decades of experience, she advises U.S. and international companies across industries on establishing operations in Puerto Rico, handling corporate transactions, and addressing complex regulatory issues. Her practice spans mergers and acquisitions, insurance, health law, and employee benefits, making her a versatile advisor to corporations navigating Puerto Rico’s business and legal landscape.

In the mergers and acquisitions space, Rosa has represented both buyers and sellers in transactions across diverse industries, including management buyouts and privatizations of government-owned businesses. In insurance law, she counsels clients, including local and foreign insurance companies, reinsurers, and producer on regulatory matters and represents them before the Office of the Commissioner of Insurance in licensing, audits, and approvals for major transactions, including changes of control. She has also guided clients through acquisitions and sales of insurance businesses in Puerto Rico and has advised on regulatory matters involving the Puerto Rico Department of Health.

Rosa’s employee benefits practice includes assisting companies with the establishment of new plans and adapting U.S. plans for Puerto Rico operations. She advises on compliance with both federal and Puerto Rico laws and regulations, including qualification processes for specific plan types. Her work allows employers to align benefit structures with regulatory requirements while meeting workforce needs.

Respected as one of Puerto Rico’s most experienced corporate and regulatory lawyers, Rosa is valued for her depth of knowledge and her ability to offer clear, strategic guidance. Clients rely on her to align compliance with business priorities, making her a trusted advisor in Puerto Rico’s legal and business community.