Margarita Serapion

Education

University of Puerto Rico (Bachelor of Business Administration, magna cum laude, 1968. Juris Doctor, magna cum laude, 1981). Spoken languages: Spanish, English.

Career

Worked at Sierra/Serapion (San Juan, PR) specializing in Federal and Puerto Taxation, Corporate Law, Estate Planning, Qualified Retirement Plans. Admitted to the bar, 1981, Puerto Rico. Phi Delta Phi. Certified Public Accountant, Puerto Rico, 1973.

Advisor to the President of The House of Representatives of Puerto Rico for The Tax Reform Act of 1994. Author: "Ethics in the Legal Profession," University of Puerto Rico Law Review, 1982. Co-Author: "Puerto Rico Taxes," Research Institute of America, Inc., 1983 (Updated Monthly and cited by the Puerto Rico Supreme Court as authoritative source in Estate of Del Coro Lugo v.

Secretary of The Treasury, 92 J.T.S. 22, February 26, 1992, V.O. Industrial Corporation v. Komodidad Distributors, Inc., C.A. 92-85, June 30, 1992 and Carrero Quiles v. Santiago Feliciano, 93 J.T.S. 103, June 25, 1993) Contributor to Tax Notes International and other Tax Analyst publications.

Co-Author: "Compliance With Corporate and Tax Requirements by Corporations Doing Business in Puerto Rico," Puerto Rico Manufacturers Association, January, 1993. "How New Taxes Will Affect You," Industrial Puerto Rico, September/October 1974. Member, Taxation Committee, Puerto Rico Chamber of Commerce, 1973-1978.

Member, Puerto Rico Board of Accountancy (Governor's Appointment with Senate Confirmation), 1978-1986. Assistant Secretary of the Treasury for Internal Revenue and Collections, Puerto Rico Treasury Department, 1983-1985. Tax Director, Tax Department, Laventhol & Horwath.

Chairman, Puerto Rico Tax Reform Committee, 1983-1985. Member, Puerto Rico Bar Examination Board, 1988-1989. Member: Bar Association of Puerto Rico (Instructor, Continuing Education on Tax Matters, 1982-1984).

American Bar Association (Member, Taxation Section). National Association of Accountants (National Director, 1980-1984. San Juan Chapter President, 1974-1975).

Puerto Rico College of Certified Public Accountants (Member, Taxation Committee, 1973-1978. Instructor, Continuing Education Program on Tax Matters, 1973-1978). American Institute of Certified Public Accountants.

Puerto Rico Manufacturers Association (Member, Taxation Committee). Puerto Rico Financial Analyst Association. Puerto Rico Chamber of Commerce.

Works

• Other Work

  • Author: "Ethics in the Legal Profession," University of Puerto Rico Law Review, 1982. Co-Author: "Puerto Rico Taxes," Research Institute of America, Inc., 1983 (Updated Monthly and cited by the Puerto Rico Supreme Court as authoritative source in Estate of Del Coro Lugo v. Secretary of The Treasury, 92 J.T.S. 22, February 26, 1992, V.O. Industrial Corporation v.
    
    Komodidad Distributors, Inc., C.A. 92-85, June 30, 1992 and Carrero Quiles v. Santiago Feliciano, 93 J.T.S. 103, June 25, 1993) Contributor to Tax Notes International and other Tax Analyst publications. Co-Author: "Puerto Rico Taxes," Research Institute of America, Inc., 1983 (Updated Monthly and cited by the Puerto Rico Supreme Court as authoritative source in Estate of Del Coro Lugo v.
    
    Secretary of The Treasury, 92 J.T.S. 22, February 26, 1992, V.O. Industrial Corporation v. Komodidad Distributors, Inc., C.A. 92-85, June 30, 1992 and Carrero Quiles v. Santiago Feliciano, 93 J.T.S. 103, June 25, 1993) Contributor to Tax Notes International and other Tax Analyst publications.

Membership

Member, Taxation Committee, Puerto Rico Chamber of Commerce, 1973-1978. Member, Puerto Rico Board of Accountancy (Governor's Appointment with Senate Confirmation), 1978-1986. Assistant Secretary of the Treasury for Internal Revenue and Collections, Puerto Rico Treasury Department, 1983-1985.

Tax Director, Tax Department, Laventhol & Horwath. Chairman, Puerto Rico Tax Reform Committee, 1983-1985. Member, Puerto Rico Bar Examination Board, 1988-1989.

Member: Bar Association of Puerto Rico (Instructor, Continuing Education on Tax Matters, 1982-1984). American Bar Association (Member, Taxation Section). National Association of Accountants (National Director, 1980-1984.

San Juan Chapter President, 1974-1975). Puerto Rico College of Certified Public Accountants (Member, Taxation Committee, 1973-1978. Instructor, Continuing Education Program on Tax Matters, 1973-1978).

American Institute of Certified Public Accountants. Puerto Rico Manufacturers Association (Member, Taxation Committee). Puerto Rico Financial Analyst Association.

Puerto Rico Chamber of Commerce.