With over 40 years of specialized knowledge and experience on Puerto Rico tax law under his belt, Ricardo is a well-regarded authority on a wide array of issues pertaining to estate planning; the estate, gift, and income tax implications on investments held by either Puerto Rico residents or organized entities; and the different tax benefits and exemptions available under various Puerto Rico's tax incentive acts to both existing Puerto Rico residents and those considering relocating to the island, including Acts 20 and 22.

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Ricardo was born in Ottawa, Canada. He is a history buff, and an avid collector of:  pre-Columbian artifacts from the aboriginal Taíno culture of PR, the Maya civilization, and the Chimú and Moche cultures of Perú; medieval Spanish coins; and Spanish coins minted in the Americas.
Ricardo's main practice areas include tax, corporate, and securities laws; estate planning; wills and trusts; inheritance and probate proceedings; Puerto Rico and United States taxes as they concern individuals residing in Puerto Rico or corporations, partnerships and limited liability companies organized within or outside the island; mergers and acquisitions; insurance; pension plans; and Puerto Rico's tax incentives, tax exemptions, and tax credits' programs.
Puerto Rico

Mr. Muñiz obtained his Bachelor’s in Business Administration (1973) and Juris Doctor Degrees (1976) from the University of Puerto Rico.  He also obtained a Master of Laws in Taxation (LL.M.) from New York University in 1978.

Ricardo served as Assistant Secretary for Internal Revenue of the PR Treasury Department (1979-81), and as Assistant to the Director and Acting Director of Puerto Rico’s Industrial Tax Exemption Office (1978-79). Prior to founding AMG in 1994, he served as Partner and Chair of the Tax Department at Goldman & Antonetti, LLC.  Ricardo was also past president of the Puerto Rico Financial Analysts Association; director of the Puerto Rico Chamber of Commerce, and chairman of the Chamber’s Tax Committee.

He is a frequent speaker on a variety of topics ranging from estate planning for PR residents, Act 22 (Individual Investors Act), Act 20 (Export Services Act); the tax implications of investments held outside of Puerto Rico; and wills and trusts.

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