edwin renÁn maldonado medina, cpa, jd,...

Revised: February 15, 2017

CURRICULUM VITAE

EDWIN RENÁN MALDONADO MEDINA, CPA, JD, LL.M

Professor

School of Business Administration, Accounting Department Río Piedras Campus, University of Puerto Rico

Adjunct Professor

Law School Río Piedras Campus, University of Puerto Rico

CONTACT INFORMATION

e-mail: [email protected]

Phone: (787) 764-0000 Ext. 87225, 87226

EDUCATION

Doctoral Degree

LL.M., Master of Law May 2002

Georgetown University Law Center

Washington, DC, USA

Taxation

Diploma

Professional Degree

Juris Doctor May 1999

University of Puerto Rico

Río Piedras Campus

San Juan, Puerto Rico

Cum Laude

Diploma

Bachelor’s Degree

B.A, Business Administration May 1989

University of Puerto Rico

Río Piedras Campus

San Juan, Puerto Rico

Accounting

Magna Cum Laude

Diploma

mailto:[email protected]

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Currículum Vítae: Edwin Renán Maldonado Medina, CPA, JD, LL.M.


LICENSES and CERTIFICATIONS

Certified Public Accountant (CPA)

August 1990, Puerto Rico

Lic. 2663

(Good standing-PR State Society of CPA;

Pending license’s renovation)

License

Attorney at Law

January 2000, Puerto Rico Bar

Lic. 14282 (RUA)

RUA

Notary

January 2000, Puerto Rico

Lic. 13018 (RUA)

RUA

Tax Return Specialist

Treasury Department, Puerto Rico

Specialist Num. 90050

Certificate

INTELLECTUAL CONTRIBUTIONS

Business Journals (Blind Editorial Review)

Maldonado, E. (2012) “Hogar Seguro: Protección Financiera Familiar que Subordina

Provisionalmente el Interés Económico de Acreedores, Propietarios y Herederos”,

Praxis@FAE.

CP

External

Link

Law Journals

Maldonado, E. (2010), “El Notario y su Deber de Informar el Efecto Contributivo de

un Negocio Jurídico”, Puerto Rico Bar Association Law Review, Vol. 9, Num. 4, Oct-

Dec 2008, pags. 54 – 131. (Latindex 10913)

CP

Paper

Maldonado, E. (2006), “La Tributación de las Herencias en Puerto Rico: Eventos que

Impactan Contributivamente un Caudal Relicto”. Puerto Rico Bar Association Law

Review, Vol. 66, Num.1, Jan-Mar 2006. (Latindex 10913)

CP

Paper

Technical, Special and Judicial Reports

Maldonado, E. (2012) “Informe de Contador Partidor”, Forensic Accountant’s

Report submitted as evidence in the Puerto Rico Superior Court, Case Num. GAC

2010-0225.

CP

Report

Maldonado, E. (2010) “Ingresos y Fuentes de Ingresos de la Extinta Sociedad de Bienes

Gananciales”, Forensic Accountant’s Report submitted as evidence in the Puerto Rico

Superior Court, Case Num. KD 109-1565.

CP

Report

Maldonado, E. (2009) “Pérdidas de Ingresos por Incumplimiento de Contrato de

Arrendamiento”, Forensic Accountant’s Report submitted as evidence in the Puerto

Rico Superior Court, Case Num. FAC 2008-0696.

CP

Paper

http://praxis.uprrp.edu/ccount/click.php?id=2

http://praxis.uprrp.edu/ccount/click.php?id=2

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Maldonado, E. (2009) “Pérdidas por Quebrantamiento Injustificado de Relación

Comercial”, Forensic Accountant’s Report submitted as evidence in the Puerto Rico

Superior Court, Case Num. KAC 2000-0789.

CP

Paper

Maldonado, E. (2009) “Disclosure Requirements on Combined Financial Statements”.

Forensic Accountant’s Report submitted as evidence in the US Bankruptcy Court, Case

No. 02-10788 (SEK).

CP

Paper

Maldonado, E. (2008) “Insolvency Analysis Report”. Forensic Accountant’s Report

submitted as evidence in the US Bankruptcy Court, Adversary No. 05-00186 (SEK)

and Case No. 02-10788 (SEK).

CP

Paper

Delivery of an Invited Presentation, Consultation or Training Session

Tax Consultant, Puerto Rico Treasury Department (“Departamento de Hacienda”)

and “Centro de Estudios Multidisciplinarios sobre Gobierno y Asuntos Públicos de la

Facultad de Ciencias Sociales” University of Puerto Rico, Río Piedras Campus

(CEMGAP) (August 2015 to October 2016). Developing and delivering educational

activities to:

o Tax auditors regarding: (a) financial statements for non-for-profit entities

and accounting issues impairing the income tax exempt status, and (b)

analysis of financial statements to address tax collections issues.

o Tax Collectors regarding: (a) Tax research, (b) Tax accounting and financial

statements, and (c) Tax assessment and collection.

Notary Law Instructor, Judicial Academy, Supreme Court of Puerto Rico.

o The course “Escritura de Fideicomiso” was prepared and delivered in June

9, 2016 specifically for ODIN Inspectors as per ODIN Director request.

Tax Consultant, 2005 Puerto Rico Tax Reform, Commonwealth of Puerto Rico,

Treasury Department, Tax Reform Committee Member, Appointed by the Governor of

Puerto Rico.

o The research addressed the international, federal and local estate tax and

income tax of estates. The tasks include (a) issuing an opinion to the Tax

Reform Committee to reform the estate and gift tax law in Puerto Rico, and

(b) drafting the amendments applicable to the Puerto Rico Tax Code law

concerning estate and gift taxes and other interrelated income tax

provisions.

Working Papers and Research in Progress

Maldonado, E. (2017), “El Gravamen Contributivo sobre un Caudal Relicto:

Prohibición al Pacto de Contratos Traslativos de Dominio.”

LP

Chapter

http://cicia.uprrp.edu/publicaciones/docentes/Capitulo%202%20-%20Contabilidad%20de%20Contribuciones.pdf

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Other Publications

Maldonado, E. (2010) “Manual sobre Reglamentación de Personal Docente”, San Juan,

Puerto Rico, University of Puerto Rico. [University procedures to evaluate promotions and other

personnel transactions according to the university law and its regulations.]

CP

Maldonado, E., (2006) “Herramientas Legales para la Protección de su Negocio”.

Revista Comercio & Producción, Cámara de Comercio de Puerto Rico, Special Edition

2006, p. 96. (Latindex 10901)

Other Presentations Delivered (Non peer reviewed)

“Escritura de Fideicomiso”, Legal Continue Education course approved by the

Supreme Court of Puerto Rico (COME-2013-720). San Juan and Ponce, P.R. (3 hrs.)

o October 28, 2016

o September 9, 2016

CP

Certificate

“Donaciones y Fideicomisos: Impuestos Aplicables, Formularios Contributivos y

Advertencias Notariales”, Legal Continue Education course approved by the Supreme

Court of Puerto Rico (COME-2013-720). San Juan and Ponce, P.R. (3 hrs.)

o March 9, 2016

o March 27, 2015

o November 14, 2014

o December 6, 2013

CP

Certificate

“La Planilla de Caudal Relicto de Residentes y No Residentes de Puerto Rico”, Legal

Continue Education course approved by the Supreme Court of Puerto Rico (SUCN-

2013-61). San Juan and Ponce, Puerto Rico. (4 hrs.)

o December 8, 2016

o September 8, 2016

o February 19, 2016

o November 13, 2015

o September 11, 2015

o February 27, 2015

o October 24, 2014

o November 13, 2013

CP

Certificate

“Tributación de un Caudal Relicto: Impuestos Aplicables desde el Fallecimiento del

Causante hasta la Partición”, Legal Continue Education course approved by the

Supreme Court of Puerto Rico (SUCN-2012-56). Ponce, Puerto Rico. (3 hrs.)

o October 27, 2016

o April 8, 2016

o January 29, 2016

o October 16, 2015

o August 14, 2015

o June 29, 2015

o April 24, 2015

o January 30, 2015

o December 4, 2014

CP

Certificate

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o November 8, 2013

“La Planilla de Donación de Residentes y No Residentes de Puerto Rico”, Legal

Continue Education course approved by the Supreme Court of Puerto Rico (COME-

2013-734). Ponce, Puerto Rico. (3 hrs.)

o January 17, 2014

CP

Certificate

“IVA en la Práctica Legal – Retención, Pagos y Planillas Requeridas”, Legal Continue

Education course approved by the Supreme Court of Puerto Rico (COME-2015-864).

San Juan, Puerto Rico. (3 hrs.)


CP

Certificate

“Escritura Pública: Formalidades y Preparación Paso a Paso”, Legal Continue

Education course approved by the Supreme Court of Puerto Rico (NOT-2015-204). San

Juan, Puerto Rico. (4 hrs.)


o February 12, 2016

o June 5, 2015

o April 30, 2015

o February 20, 2015

CP

Certificate

“Nueva Ley del Registro de la Propiedad Inmobiliaria y su Aplicación a la Práctica

Notarial”, Legal Continue Education course approved by the Supreme Court of Puerto

Rico (NOT-2016-227). San Juan, Puerto Rico. (4 hrs.)

o March 11, 2016

o February 26, 2016

CP

Certificate

“Subsanación de Errores en el Instrumento Público: Antes, Durante y Después de su

Autorización”, Legal Continue Education course approved by the Supreme Court of

Puerto Rico (NOT-2014-195). San Juan, Puerto Rico. (3 hrs.)

o March 20, 2015

o November 13, 2014

CP

Certificate

“Acta de Hogar Seguro: Requisitos Estatutarios, Instrucciones de ODIN y

Jurisprudencia Reciente”, Legal Continue Education course approved by the Supreme

Court of Puerto Rico (NOT-2013-176). San Juan and Ponce, Puerto Rico. (3 hrs.)

o October 23, 2014

o January 31, 2014

CP

Certificate

“El Deber de Informar y las Advertencias que Deben Constar por Escrito en el

Instrumento Público”, Legal Continue Education course approved by the Supreme

Court of Puerto Rico (NOT-2013-174). San Juan and Ponce, Puerto Rico. (4 hrs.)

o October 30, 2015

o June 19, 2015

o January 23, 2015

o December 12, 2014


o December 13, 2013

CP

Certificate

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“Declaratoria de Herederos: Procedimientos y Redacción del Acta de Notoriedad

(Asunto No Contencioso)”, Legal Continue Education course approved by the Supreme

Court of Puerto Rico (NOT-2015-212). San Juan, Puerto Rico. (3 hrs.)

o October 9, 2015

CP

Certificate

“Ética: Negocios Jurídicos sin Acceso al Registro Inmobiliario y su Aplicación a la

Practica Notarial”, Legal Continue Education course approved by the Supreme Court

of Puerto Rico (NOT-2016-538). San Juan, Puerto Rico. (3 hrs.)

o December 9, 2016

o March 11, 2016

CP

Certificate

“Planificación Sucesoral I: Testamentos, Donaciones y Fideicomisos”, Seminar,

Instituto de Capacitación Empresarial, Business School, University of Puerto Rico.

Audience consists of lawyers, CPA’s and entrepreneurs. San Juan, Puerto Rico.

o November 2010

CP

Certificate

“Eventos Contributivos antes de Inscribir el Derecho Hereditario, Durante la Indivisión

del Caudal Relicto y Posterior a la Partición”, Seminar, Puerto Rico Notary

Association. Approximately 500 participants for the three seminars. San Juan, Puerto

Rico. April 2010

CP

Certificate

Research Mentoring

1. “El Desarrollo del Empresarismo en Puerto Rico: Un análisis de los Parámetros

Económicos de Puerto Rico para Establecer un Restaurante en el Área Oeste de Puerto

Rico.” University of Puerto Rico, Graduate Business School, MBA Thesis of Félix

Hernández, Chair Assignment. Completed (2010).

The paper studies the Puerto Rico public policy regarding entrepreneurship in the west

side of the Island. There is an analysis of the economy development in Puerto Rico

and its relationship with the entertainment industry especially in the tourism and

restaurant areas. Conclusion is about the viability of opening a restaurant in the target

area.

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2. “Las Finanzas del Gobierno de Puerto Rico en el Caso Federal: Carlos Morales

Feliciano vs. Carlos Romero Barceló”. University of Puerto Rico, Graduate Business

School, MBA Thesis of Freddei Eduardo González Hernández. Lecturer Assignment.

Completed (2008).

The Thesis analyses the costs incurred by the Commonwealth of Puerto Rico to

maintain the correctional system of Puerto Rico. There is an evaluation of the

additional costs paid the Correctional Administration for not complying with the

orders of the Federal Court. Recommendations are given to decrease the events of

incompliance in order to cut the costs in the correctional system administration.

LP

Cover

3. “Impuesto de Venta y Uso”. University of Puerto Rico, Graduate Business School,

MBA Thesis of Sharlene Malavé Vallines. Lecturer Assignment. Completed (2008).

The paper analyses the new law of sale and use tax according the new legislation of

2006. The topics reviewed include: (a) implementation, collection and oversight of

IVU, (b) tax burden to salary taxpayer, (c) the risk of tax evasion, among others.

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TEACHING PERFORMANCE

Courses Created

“Aspectos Contributivos de Individuos” (August 2015)

“Aspectos Contributivos de Corporaciones y Entidades Conductos” (August 2015)

Notary Law II (Collaboration among Notary Law Professors of University of Puerto Rico) (2012-

2014)

Teaching Resources Designed

Maldonado, E. (2013) “Impuestos de Puerto Rico: Manual de Ejercicios y Material

Suplementario”

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Manual

CONTINUOUS EDUCATION

Academic Courses, Seminars, Workshops and Conferences

“Business Pro Plan”, (June 09, 2012). Seminar, DECEP, University of Puerto Rico, Río

Piedras Campus, J. Baella, Ph.D. [3.5 hours]

Certificate

“Contribuciones Intelectuales: Clasificación y Evidencias”, (June 17, 2011).

Workshop, Accreditation Office of the University of Puerto Rico, Río Piedras Campus,

P. Latortue, Dean; Beatriz Rivera, Accreditation Coordinator. [6 hours]

Certificate

Strategic Thinking and Planning for the University of Puerto Rico: Getting a Good

University Even Better, (April 25 and 26, 2011). Workshop, Academic and Strategic

Planning Office of the University of Puerto Rico, Río Piedras Campus, Dr. Roger

Kaufman, Professor Emeritus of Florida State University. [Two-day Seminar]

What, When, Where…To Publish?, (March 9, 2010). Conference, Accreditation Office

of the University of Puerto Rico, Río Piedras Campus, San Juan, Puerto Rico, Dr. Ketty

Rodríguez Casillas, Business Library. [1.5 hours]

Certificate

Professional Courses, Seminars, Workshops and Conferences1

“Nueva Ley de Aranceles del Registro de la Propiedad de Puerto Rico y su

Reglamento” (March 30, 2016), Educación Jurídica, Inc., San Juan, Puerto Rico. [3.00

hours]

Certificate

“Sistema Karibe - Registro de la Propiedad Inmobiliario” (February 20, 2016), Notary

Association., San Juan, Puerto Rico. [3.00 hours]

Certificate

1 Certification provided by Puerto Rico Supreme Court for the courses described. File Link.

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“Ley del Registro de la Propiedad Inmobiliario” (February 13, 2016), Notary

Association, San Juan, Puerto Rico. [6.00 hours]

Certificate

“El Notario ante el Registro de la Propiedad; su Modernización y Efectos” (June 18,

2015), Notary Association, San Juan, Puerto Rico. [4.00 hours]

Certificate

“Efecto de la Legislación Reciente en el IVU e Impuestos a Servicios Profesionales y

Negocios” (Mayo 28, 2015), Colegio de CPA de Puerto Rico, San Juan, Puerto Rico.

[4.00 hours]

Certificate

“Del IVU al IVA: Discusión Técnica” (April 23, 2015), Colegio de Abogados de Puerto

Rico, Comisión de Derecho Tributario, San Juan, Puerto Rico. [4.00 hours]

Certificate

“Repaso Jurisprudencial de Etica Profesional” (December 11, 2013), Lawyers, Ponce,

Puerto Rico. [4.00 hours]

Certificate

“La Nueva Ley de Fideicomisos: Un Nuevo Reto para los Notarios y Notarias de Puerto

Rico” (June 21, 2013), Law School, University of Puerto Rico Bar Association, Río

Piedras, Puerto Rico. [3.00 hours]

Certificate

“Planificación Contributiva Sucesoral” (May 22, 2013), Educación Jurídica, Inc., San

Juan, Puerto Rico. [3.00 hours]

Certificate

“Escrituras Públicas sobre Poder Duradero y Tutela Voluntaria Autotutela: ¿Pueden

Coexistir?” (April 03, 2013), Law School, University of Puerto Rico, Río Piedras,


Certificate

“Los Aspectos Contributivos del Derecho Sucesoral” (September 06, 2012), Puerto

Rico Bar Association, Río Grande, Puerto Rico. [3.67 hours]

Certificate

“Contrato Entre Accionistas” (July 11, 2012), Puerto Rico State Society of CPA’s, San

Juan, Puerto Rico. [3.00 hours]

Certificate

“Ética: Honorarios de Abogados”, (June 28, 2012), Educación Jurídica, Inc. San Juan,


Certificate

“Impugnación Administrativa y Judicial de Imposiciones Contributivas”, (June 21,

2012), Puerto Rico State Society of CPA’s, San Juan, Puerto Rico. [4.00 hours]

Certificate

“Asuntos No Contenciosos ante Notario”, (November 19 and October 22, 2011),

Oficina de Inspección de Notarías y Academia Judicial Puertorriqueña, San Juan,

Puerto Rico. [12 hours]

Certificate

“Responsabilidad Profesional y Ética del Notario en la Práctica del Derecho

Sucesorio”, (September 22, 2011), Puerto Rico Notary Association, San Juan, Puerto

Rico. [4 hours]

Certificate

“Redacción de Escritura de Fideicomiso”, (December 3, 2010), Puerto Rico Notary

Association, San Juan, Puerto Rico. [3 hours]

Certificate

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ACADEMIC ENGAGEMENT

Service to Institution

System and Procedure Office, Dean of Administration, Río Piedras Campus,

(Academic Year 2011-12), Counselor.

1. Appointment: Designated by Chancellor to reorganize the System and

Procedure Office into a new Policy, System and Audit Office. Research and

investigation were conducted for the proposed reorganization.

2. Reports: a. Informe de Reestructuración: Oficina de Normas y Auditorías

(December 2011).

b. Informe de Reestructuración: Oficina de Políticas, Sistemas y

Auditorías (April 2012)

Budget Office, Chancellor Office, Río Piedras Campus, (February to June 2011),

Budget Advisor.

1. Appointment: Designated by Chancellor to propose strategies to assist in

the analysis, evaluation and restructuration of the systems and procedures

of the Budget Office. In addition, to prepare the budget forecasts of

December 2010 and March 2011, to assist in the elaboration of the Budget

2011-2012 and to supervise the office’s employees.

2. Interim Budget Director: Designated as Interim Budget Director from

February 14 to May 2, 2011.

Letter

Financial and Business Plan Committee, (Academic Year 2011-12), President.

1. Appointment: Designated by Chancellor to participate as President of the

Business Plan Committee in order to identify different options for the

campus to create university business entities.

2. Committee Report (October 2011): “Informe Subcomité Plan Financiero

– Ideas de Negocios”.

Report

Special Committee, (Academic Year 2010-11), Advisor.

1. Appointment: Designated by Chancellor to propose strategies to increase

revenues and reduce expenses in Río Piedras Campus.

2. Committee Report (February 2011): “Propuestas Innovadoras para

Generar Ingresos y Ahorros en el RRP”.

Informe

Oficina

Rectoría

Administrative Board (“Junta Administrativa”), Special Committee, (March-April

2010), adviser:

1. Purpose: Assisting a special committee of the Administrative Board to

prepare two law statute drafts to propose the Puerto Rico Legislative the

enactment of a tax credit to professors which their promotions are in

suspense, and/or declare tax exempt their salaries.

Drafts

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2. Reports: Two statutes drafts were produced in conjunction with Aurora

Sotográs, Administrative Board Secretary. Two presentations were prepared

as support of our recommendations.

Service to Business School

Ad Hoc Committee to evaluate the FAE Student’s Regulations. (February 2016)

Personal Committee (Academic Years 2013-14; 2014-15), member.

“Centro de Investigaciones Comerciales e Iniciativas Académicas (CICIA)”

(May 2012)

1. Ad Hoc Personnel Committee: Appointed by Director to participate in the

committee designated to evaluate the candidates for a tenure tract position

in CICIA.

2. FORUM Empresarial: Designated as reviewer to determine academic

paper’s suitability for publication.

Letter

Letter

Service to Law School

Notary Law Course Modification (2011-12): Reviewing and creating two new

Notary Law courses as the result of recent law amendments. Preparing new syllabus

for each proposed course.

Syllabus 1

Syllabus 2

Service to Department

Accounting Director Assistant (August 2016 to present).

Personal Committee (Academic Years 2013-14; 2014-15), member.

Advisor Committee (Academic Years 2013-14; 2014-15), member.

PROFESSIONAL ENGAGEMENT

Consulting Activities

The Law Offices of Edwin Renán Maldonado, (August 2002 – Present), San Juan,

Puerto Rico.

Law Consulting Practice: Legal and accounting consulting practice in the

following areas: Estate Liquidation, Estate Planning, Trusts, Taxation, and Notary.

External Link

http://www.renanlawoffices.com/

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Community Services

Self Realization Fellowship (Church), San Juan, Puerto Rico/Los Angeles,

California

1. Legal Counselor (2008 to Present): Legal advisor to the San Juan Center Board of

Directors and the Legal Department in Los Angeles, California in areas of real

estate, contract and non-for-profit taxation.

2. Treasurer and Member of Board of Director (May 2011 to July 2013):

Managing the accounting and finance of the church’s operations in San Juan Center

and Cayey retreat. Liaison between San Juan Center and headquarter in Los

Angeles, California.

EMPLOYMENT HISTORY

Academic Positions

Adjunct Professor, Law School, University of Puerto Rico, Río Piedras Campus (August

2006 – Present)

Courses: Tax Law, Notary Law, Estate Law

Professor, Business School, University of Puerto Rico, Río Piedras Campus (August 2000

– Present)

Courses: Federal Tax; Puerto Rico Tax; Corporate Tax

Letters

Instructor, Lawyers, Legal Continue Education Program, San Juan, Puerto Rico (October

2013 - Present)

Courses: Tax Law, Notary Law and Ethics.

Auxiliary Professor, Business School, University of Puerto Rico, Río Piedras Campus

(August 2000 – May 2006)

Courses: Principles of Accounting; Federal Tax; Puerto Rico Tax.

Adjunct Professor, Graduate School of Business Administration, Sacred Heart University,

San Juan, Puerto Rico (August 2002 – May 2006)

Courses: Estate, Gift and Trust Taxation.

Instructor, RGM CPA Review, San Juan, Puerto Rico (January 2005 – May 2007)

Courses: Regulation (Federal Taxation and Business Law).

Instructor, Interamerican University of Puerto Rico, Metropolitan Campus, San Juan,

Puerto Rico (August 1996 – May 2001)

Courses: Federal Taxation, Puerto Rico Taxation, Introduction to Accounting,

Intermediate Accounting, and Professional Ethics for Accountants.

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Academic/Administrative Positions

Budget Director, Budget Office, Chancellor Office, University of Puerto Rico, Río Piedras

Campus (February – May 2011).

Professional Positions

Sole Practitioner, Edwin Renán Maldonado Medina, CPA, San Juan, P. R. (1995 – 2001)

Senior Auditor, Ernst & Young, LLP, San Juan, P.R. (1999 – 2000)

Business Assurance Senior Auditor, Coopers & Lybrand, San Juan, P.R. (1992 – 1995)

Senior Auditor, Pannell Kerr Forster, San Juan, P.R. (1991 – 1992)

Tax Associate, PriceWaterhouse, San Juan, P.R. (Tax Season - 1991)

Auditor I, Office of the Controller of Puerto Rico, San Juan, P.R. (1990-1991)

PROFESSIONAL MEMBERSHIPS

Puerto Rico Notary Association (2005 to Present).

Puerto Rico State Society of Certified Public Accountants (1990 to Present)

American Institute of Certified Public Accountant (1990 to 2012)

Puerto Rico Bar Association (2000 to 2012).

edwin renÁn maldonado medina, cpa, jd,...

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