Martín Pirillo is the managing member of the Firm. He has become a leader in the field of international financial entities, banks, financing and factoring companies, and a distinguished attorney among securities broker-dealer firms, investment advisers, private fund sponsors, real estate developers, start-ups and growing enterprises entering growth equity or financing transactions. Clients trust him as a service partner for their high-stake business deals, and also with their personal transactions in tough issues and projects.
Martín has over 21 years of experience successfully handling complex issues in the areas of corporate structuring, consumer lending, banking and corporate finance, international commercial and finance transactions, real estate, and securities matters. He regularly assists clients with the development of corporate structures, transactional strategy and risk assessment, ensuring that all of these and applicable law work together for client's protection.
Martín served early in his career as a law clerk in the Puerto Rico Court of Appeals. He was also appointed Senior Legal Counsel for several Citigroup entities in Puerto Rico. Martín also previously participated in numerous securities offering transactions, including the creation of the first largest investment company complex in Puerto Rico.
He is well known for his pragmatic and hands-on approach to business counseling, providing not only comprehensive legal advice, but also acting as strategic advisor on transactions and on day-to-day situations. Martín's extensive experience helping businesses and financial enterprises have proven to add value as a business partner to assist clients in accomplishing their objectives in a cost-efficient manner.
Heidy M. Duarte is a Principal in Kaufman Rossin's Risk Advisory Services practice. With over 16 years in the Financial Services industry, she has extensive experience in forensic accounting, risk management, and regulatory compliance matters, helping clients identify and mitigate risks. Heidy is a highly-skilled professional with international experience in public accounting, financial services, and other private sectors with a proven track record in assessing risks combined with extensive knowledge of BSA/AML/OFAC, IFRS, COSO, GAAP, GAAS, and SOX (“Sarbanes-Oxley”). She has experience working with Banks, Broker-Dealers, Money Service Businesses, Insurance, and other non-bank financial institutions. Heidy is recognized as an expert in BSA/ AML/CFT, having served as a panelist at major anti-money laundering conferences, webinars, and round tables. She also possesses expertise in fraud risk assessments and investigations, leading to the development and strengthening of fraud prevention and detection procedures.
Prior to joining Kaufman Rossin, Heidy was the director of the National Forensics Practice of a large global international accounting and consulting firm. She led the development of the AML practice in Puerto Rico, LATAM, and the Caribbean. In addition, she participated in multiple projects assisting foreign financial institutions, reviewing, testing, and enhancing their regulatory compliance programs in connection with their application or maintenance of their correspondent banking relationship with the USA. She also led numerous Forensic accounting investigations, AML & Compliance reviews, AML assessments, Enhanced Due diligence, M&A, lookbacks, and Gap Analysis, amongst others.
Previously, Heidy served as the BSA/ AML/ OFAC Officer and Head of the Corporate Financial Fraud department at a national financial institution, where she was responsible for promoting and implementing compliance standards and minimizing BSA/AML/OFAC and fraud exposure through the development and implementation of robust Anti-Money Laundering, Bank Secrecy Act, and OFAC programs. Heidy also has extensive experience working with Bank examiners, Internal Audit, Board of Directors, and Regulatory agencies.
Heidy is serving her third consecutive year as an Executive Board Member of “Women United,” a sub-committee of United Ways. She also serves as an instructor in the executive program in Anti-money laundering and accounting for the University of Granada in Spain (virtual Program); she is also the instructor of the FIBA Foreign Correspondent Bank Certificate (In Spanish). In 2021, Heidy received the South Florida Hispanic Miami Chamber of Commerce Award. “Women of Leadership Award” Business/ Accounting.
Heidy earned her Master of Accounting from Florida International University. She also completed a Risk Management for Corporate Leaders program from Harvard Business School Executive Education. She is fluent in both English and Spanish.
Raymond Villanueva is a director in Kaufman Rossin’s risk advisory services practice. He brings more than 28 years of law enforcement and investigative experience with emphasis on the Bank Secrecy Act, anti-money laundering, trade enforcement, sanctions, and anti-fraud, as well as international collaboration and information sharing.
He has extensive experience in evaluating and mitigating risks and conducting and overseeing national and international large-scale financial crimes investigations and mitigation programs involving anti-fraud, anti-money laundering, Office of Foreign Assets Control, trade enforcement, and Foreign Corrupt Practices Act, amongst others. Ray has also provided several congressional testimonies on high-level issues of national significance.
Before joining Kaufman Rossin, Ray was a United States Senior Executive Service member, serving as the Special Agent in Charge for Homeland Security Investigations (HSI) in Washington, D.C. He was also the Director of HSI’s Office of International Operations, responsible for the agency’s investigative and diplomatic global efforts in over 53 countries worldwide. Ray was also a member of the United States Delegation to the Financial Action Task Force (FATF).
As a frequent speaker at industry events and panels, Ray has been quoted in financial news, professional publications, books, and several national and international financial typology reports, including some adopted by FATF.
Ray is a member of the Association of Certified Anti-Money Laundering Specialists (ACAMS), is a Certified Anti-Money Laundering Specialist, and a Board Member of the ACAMS U.S. Capital Chapter. A native of Puerto Rico, he is fluent in Spanish and English.
As the Executive Director of the Puerto Rico International Insurers Association (PRIIA) and the Puerto Rico International Banks Association (PRIBA), Marimar Pérez-Riera, Esq., provides strategic leadership, advocates for industry interests, and ensures that legislative initiatives are aligned to promote and strengthen Puerto Rico's international insurance and banking sectors.
She is also the Founder and President of the Asociación de Titulares de Condominios, Inc., a non-profit organization with over 3,000 members dedicated to protecting, advocating, and educating the community on issues related to condominium owners' property rights. Pérez-Riera is renowned for her expertise in this field, collaborating with the executive and legislative branches to ensure that the new Condominium Law and DACO regulations focus on distinguishing between the rights of the board of directors (HOA) and the individual property rights of the titleholders. She has also litigated cases on these matters before the Court of Appeals and the Supreme Court of Puerto Rico, establishing legal precedents that protect the rights of condominium owners, particularly regarding the adverse effects of gentrification.
In addition to her legal accomplishments, Pérez-Riera served as the President of the Board of Directors of the Puerto Rico Electric Power Authority and as the Treasurer of the central bank, being the only woman to hold such positions. She also worked as a legislative advisor to the President of the Puerto Rico Senate.
With a background in investment banking, Pérez-Riera has also worked with the Securities and Exchange Commission on compliance-related matters. Furthermore, she led a real estate development company focused on constructing condominiums.
Marimar Pérez-Riera regularly contributes to the opinion columns at El Nuevo Día and Microjuris. She also offers continuing education courses for lawyers on the Condominium Law.
Pérez-Riera earned a Juris Doctor degree, Magna Cum Laude, from the University of Puerto Rico School of Law. She also holds a Master in Business Administration (M.B.A.) from Harvard Business School and a Bachelor of Arts degree with a concentration in economics from Yale University.