Gwendolyn “Gwen” Moyer Alma is a Business & Corporate and trusts and estates attorney who has been providing legal counsel for over 20 years to private and public clients. Prior to joining Carrasquillo Law Group, she led the Foreclosure Bankruptcy Division at a prominent law firm in Puerto Rico. Throughout her legal career, Gwen has managed complex commercial transactions in various practice areas, including Banking, Real Estate, Housing, Real Estate Finance, Business & Corporate, and Government Affairs.

She regularly advises startups, as well as established businesses, with their internal regulations and corporate governance, public and private contract negotiation and legal compliance matters. Gwen also has experience advising clients on corporate and real estate acquisitions and financing transactions, including complex real estate acquisitions.

Gwen also regularly advises investors seeking to take advantage of Puerto Rico’s corporate tax incentives and investment opportunities. She routinely counsels U.S. and foreign companies and individuals considering relocating to Puerto Rico in order to maximize available opportunities under the Puerto Rico Code of Incentives (Act 60), including, among others, Export Services (formerly Act 20), Individual Investors (formerly Act 22), Manufacturing (formerly Act 73), and other incentives now included under Act 60. She also has extensive experience assisting high net worth individuals with Estate Planning and Probate matters.

Gwen has also had extensive public sector experience, including serving as an attorney for the Contracts Division of the Municipality of San Juan, and legal advisor to the President of COSSEC (Cooperatives Supervision and Insurance Corporation), as well as presiding over administrative hearings for the Office of the Ombudsman for Patients (Puerto Rico’s Patient Advocacy Agency).

Gwen’s insight on public matters and broad knowledge of Puerto Rico’s government scene-at-large provides her with a knowledge base that has enabled her to excel as a strategist and analyst when advising clients on Government Affairs.


  • Puerto Rico
  • Puerto Rico Notary
  • US District Court for the District of Puerto Rico
  • US Court of Appeals for the First District


  • Spanish
  • English