Manuel López Zambrana, Esq., graduated from the School of Business Administration of the University of Puerto Rico in the year 1977.  That same year he joined the public accounting firm known at that time as Peat, Marwick, Mitchell & Co. and became a Certified Public Accountant in 1978.  In 1983 he was admitted to the University of Puerto Rico Law School from which he graduated Magna Cum Laude in 1987 and passed the Puerto Rico Bar examination with the second highest percentile.  In 1988 he was admitted to the Puerto Rico Bar and to the United States Court of Appeals.  In 1989 he was promoted as a Tax Partner in KPMG Peat Marwick.

In 1991 Mr. López Zambrana joined the law firm of Fiddler, González & Rodríguez as a partner in the tax section of their corporate division.

In 1996 he joined the Law Firm of Pietrantoni, Méndez & Alvarez LLP as a partner in the tax section of their corporate division.

In 2000 Mr. López Zambrana formed his own law firm.

Throughout his professional career Mr. López Zambrana has developed an expertise in the areas of corporate reorganizations, corporate acquisitions, special partnerships, section 936 companies, tax incentives, securities transactions, investment companies, international taxes, sales and use taxes among others. 

Mr. López Zambrana represents clients in a variety of industries such as the financial, mutual funds, manufacturing, not for-profit, insurance, and telecommunications industries.  Mr. López Zambrana has also represented clients before the United States Senate Finance Committee and the United States House Committee on Ways and Means.

In 1994 the Puerto Rico Secretary of the Treasury recruited Mr. López Zambrana to assist in the designing and drafting of the 1994 Puerto Rico Internal Revenue Code and the Regulations issued thereunder.  Mr. López Zambrana has been a speaker at numerous seminars and conferences sponsored by the Puerto Rico State Society of Certified Public Accountants, Puerto Rico Chamber of Commerce, the Puerto Rico Manufacturers Association and other professional organizations. 

Mr. López Zambrana is a member of the American Bar Association, the Puerto Rico Bar Association, and the Puerto Rico State Society of Certified Public Accountants.