The Lawyers of Our Firm

A&T Law was founded by reliable and dynamic attorneys who are passionate practitioners and scholars of the law. Our lawyers thrive in accomplishing great things as a team. As pioneers and agents of change, they concentrate on presenting our clients with modern and innovative strategies for their legal problems. We want our clients to focus on their business ventures, profession, and occupation and to entrust their legal concerns to us. Prior to setting up a Philippine law firm, our Filipino lawyers were able to handle a lot of legal matters when they were still working as associate lawyers of private law offices. They learned from the best lawyers in the Philippines.


Our attorneys in the Philippines have a solid understanding of the law, but they will never be self-satisfied. Thus, even with our attorneys’ training and education, our clients can expect that even the smallest details of their legal matters will be given sufficient attention. Our caring Philippine lawyers recognize each client's unique circumstances. They offer fair and flexible fees suited for a client's specific requirements. When clients visit our law office in Quezon City, Philippines, they meet not just our lawyers and attorneys, but also the people who defend and uphold their rights.

A&T Law’s legal counsels and advisers are efficient, hands-on, transparent, and responsive hard-workers who trailblaze excellence in the field of law.

  Meet Our Lawyers  

Atty. Reginald M. Arceo has provided legal services and counsel to growing and established businesses, individuals, and professionals. His practice areas focus mainly on corporate, real estate and property law, labor and employment lawforeign investmentstransactions, contracts, and legislative consultancy.


Atty. Arceo was a bar topnotcher, placing 4th in the Philippine Bar Examinations. He is a member of the Bulacan Chapter of the Integrated Bar of the Philippines. Before establishing his law office in Quezon City, Atty. Arceo was taught and trained by some of the best lawyers in the Philippines. 


Atty. Arceo was an associate attorney at Puyat Jacinto & Santos Law Offices (PJS Law) in Rockwell Center, Makati City, where he was involved in the firm’s corporate, banking and finance, foreign investments, competition law and anti-trust, energy, real estate, and labor practices. He then served as a court attorney at the Sandiganbayan, the special graft and corruption court of the Philippines. Furthermore, he was a legal apprentice at the Angara Abello Concepcion Regala & Cruz Law Offices (ACCRA Law) in Bonifacio Global City, Taguig City and the Sycip Salazar Hernandez & Gatmaitan Law Offices (Sycip Law) in Makati City. These law offices are some of the top law firms in the Philippines.


Atty. Arceo received his Juris Doctor degree, Second Honors, from the Ateneo de Manila University Law School in Rockwell Center, Makati City, and was part of the top six of his graduating class. While in law school, he was a scholar of the Ateneo Law Scholarship Foundation and the Roberto “Bobby” Gana Scholarship Foundation. He also volunteered as a paralegal for the Human Rights Victims’ Claims Board in Quezon City.


Prior to law school, Atty. Arceo obtained his bachelor of arts degree in Public Administration from the National College of Public Administration and Governance (NCPAG), University of the Philippines – Diliman, Quezon City, where he was a university and college scholar. He had his internship at the Land Registration Authority in Quezon City.


Atty. Arceo was awarded by the Provincial Government of Bulacan a Special Citation in the Field of Law during the 2016 Gintong Kabataan Awards. He also received the Gawad Bunying Abogadong Bulakenyo by the Integrated Bar of the Philippines – Bulacan Chapter.

Atty. Arceo is a law professor at the Tarlac State University School of Law. He teaches securities law, trusts, law on agency, join ventures, and partnership law. He also serves as a board director of Farmers Savings and Loan Bank, Inc. and Emerald Rural Bank, Inc., both under the Ropali Group of Companies.


Atty. Kyle D. Irasusta currently focuses on taxation lawcorporate and commercial lawmergers and acquisitions, special projects, immigration law, and land titles and deeds


Atty. Irasusta is a CPA lawyer, who obtained her degree in Accountancy from the University of Santo Tomas and her Juris Doctor degree from the Ateneo de Manila University School of Law with Honors.


Atty. Irasusta started in SyCip Gorres Velayo & Co. (SGV & Co.), a member of Ernst & Young Global Limited, as a Certified Public Accountant (CPA) and Financial Assurance Associate in 2011, and later became Senior Associate in 2013. Prior to joining Arceo & Tandoc Law Firm, she was a tax lawyer and corporate attorney at Gatmaytan Yap Patacsil Protacio & Gutierrez Law (C&G Law), a law office based in Makati City and a member firm of the Rajah & Tann Asia (Southeast Asia’s largest legal network).  During her tenure at C&G Law, she advised local and foreign clients on issues involving Philippine tax laws (i.e., The National Internal Revenue Code, as amended by the TRAIN Law).  In particular: regular tax compliancetax-efficient structuring of transactionsavailment of tax incentives and tax treaty reliefadministrative protest and judicial appeal (Court of Tax Appeals) of tax assessments issued by the Bureau of Internal Revenue (BIR), request for BIR ruling, estate tax (i.e., extrajudicial settlement of estate, estate planning), and tax exceptions of retirement plans.


As a corporate legal counsel, Atty. Irasusta assisted in the general corporate housekeeping of various companies, including serving as corporate secretary for a technology-driven business solutions provider, a publicly-listed foreign pharmaceutical company, and non-stock corporation or association of energy companies.  She also advised clients with foreign investments in setting-up business (branch office, representative office, subsidiary), incorporating, and registering in the Philippines, including tax implications and potential tax incentives (i.e., PEZA registration).  Furthermore, she drafted and reviewed different types of contracts, including share purchase agreements, lease agreements, retirement plan rules and regulations, trust agreements, labor contracts, land sale documents (i.e., deed of absolute sale) and other contracts involving real estate transactions.


Atty. Irasusta also assisted in various due diligence exercises, including cross-border transactions, pursuant to share transfer, asset sale, loan transactions, sales of real estate properties, public-private partnership projects, and energy-related projects.


With her extensive experience as a tax lawyer, Atty. Irasusta is able to provide legal business advice with tax considerations.


During her apprenticeship, she worked on various corporate law and immigration law matters at the top law firms in the Philippines.  She was a legal apprentice at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRA Law) in Bonifacio Global City, Taguig City and Sycip Salazar Hernandez & Gatmaitan Law Offices (Sycip Law) in Makati City. 


Atty. Irasusta is a member of Philippine Institute of Certified Public Accountants and Integrated Bar of the Philippines, Makati Chapter.


Atty. Nel Vincent G. Balmoja is a partner of the firm whose practice focuses on litigation and dispute resolution and election law.

Atty. Balmoja is a seasoned litigator who has extensive experience in corporate, civil, family law, immigration, criminal, administrative, and labor matters before judicial, quasi-judicial, and administrative bodies such as the Supreme Court, Court of Appeals, trial courts, arbitral tribunals, Securities and Exchange Commission, Bureau of Immigration, Department of Trade and Industry, National Labor Relations Commission, Department of Justice, Insurance Commission, Housing and Land Use Regulatory Board, and Intellectual Property Office.

Atty. Balmoja is often invited to conduct various lectures and seminars to the Philippine National Police, Local Government Units, and educational institutions. He also acted as counsel for many politicians in the past local and national elections. 


After receiving his bachelor of science degree in Business Economics from the University of the Philippines, Atty. Balmoja worked at the Development Bank of the Philippines. He then acquired his Juris Doctor degree from the Bulacan State University in Malolos City, Bulacan, where he was a scholar and active student leader of several organizations.


Atty. Balmoja previously worked as an associate at the Rivera and Rivera Law Offices in Angeles City, Pampanga, where he was exposed to diverse areas of law practice. He also had a stint as the General Corporate Counsel of MVP Asia Pacific, Inc. in Clark Freeport Zone.

Atty. Balmoja is an active member of the Bulacan Chapter of the Integrated Bar of the Philippines. 


Atty. Balmoja is a member of the Pulo ng Iilan Masonic Lodge : : 439, MWGLP. He is also a law professor at the Tarlac State University School of Law.


Atty. Mark Haddison P. Tandoc’s practice areas focus on litigation and dispute resolution, labor, corporate, criminal law, property law, election law, and administrative law.


Atty. Tandoc has represented clients involved in administrative, criminal, civil, labor, and commercial cases. He has appeared before the different quasi-judicial agencies and regular courts in the Philippine judicial system.


He regularly provides legal advice to various companies, individuals, and politicians. Aside from his success in litigating numerous cases, he was able to enter into out-of-court compromise agreements and settlements that benefitted the Firm’s clients.


Atty. Tandoc is committed to providing A&T Law Firm’s clients with efficient, responsive, transparent, and hands-on representation and counselling.

Atty. Tandoc is a member of the Pangasinan Chapter of the Integrated Bar of the Philippines.


Before having his own law office in Quezon City, Atty. Tandoc worked at the Pasiliao Law Office in Lingayen, Pangasinan. He was a college professor at the University of Luzon in Dagupan City, Pangasinan and an instructor at the Hilkan Montessori School, also in Pangasinan.


Atty. Tandoc obtained his Juris Doctor degree from the Ateneo de Manila University Law School in Rockwell Center, Makati City, where he was taught by some of the best lawyers in the Philippines. In law school, he was a Dean’s Lister and a scholarship grantee of the Ateneo Law Scholarship Foundation. An environmental advocate, he was a former vice-president of the Environmental Law Society of Ateneo de Manila Law School.


Previous to law school, Atty. Tandoc completed his bachelor of arts degree, major in Philosophy (Pre-divinity) at the Ateneo de Manila University Loyola Schools in Quezon City.


Atty. Earvin Joelet B. Arias focuses on litigation, dispute resolution, immigration, intellectual property, and transactions.


He obtained his Juris Doctor degree from the Pamantasan ng Lungsod ng Maynila  (PLM) College of Law where he ranked 4th in the graduating class even though he was a full-time working student all throughout law school. His thesis was likewise recognized as the best thesis of the batch.


Despite the rigorous demands of law school and the professional efficiency expected at work, he consistently maintained his standing as a top performing student and even managed to become PLM College of Law’s Student Council President during his third year in law school. He was also a member of PLM’s Debate and Moot Society, through which he had successful stint at the ANC Square Off Law Debates as a quarter-finalist. 


Atty. Arias is an alumnus of Bulacan State University where he took his bachelor’s degree in Legal Management and where he was commended for his exemplary performance, both academic and non-academic. He was a Dean’s Lister, an institutional scholar, and an active student leader for several organizations including the University’s Supreme Student Council


Since 2015, he has been exposed to the diverse areas of the practice of law including litigation, government service, and corporate practices. 


He started at the De La Rama Law Offices, a law office in Quezon City, where he was involved in the firm’s civil, criminal, administrative and property law practices. He later became a Legislative Officer to a City Councilor providing legal and factual research essential to legislation.


In the latter half of his stay at PLM Law, he became part of PLM’s Office of the University Legal Counsel where he provided contract reviews and legal opinion to university issues. He also had a brief engagement at Cathay Land, Inc. a real-estate company, where he focused on corporate land acquisition, due diligence, and land conversions, working under the direct supervision of its Corporate Secretary. 


Prior to joining the firm, he was a Legal Officer of the Philippine Coast Guard (PCG) reviewing contracts, giving legal advice on inter-agency affairs, procurement, personnel and discipline. During his employment at PCG, he served as a member of the Disciplinary Board for Senior Officers while concurrently a member of the Bids and Awards Committee of one of Philippine Coast Guard’s Major Commands. 


Atty. Earvin Joelet B. Arias is a member of the Integrated Bar of the Philippines Bulacan Chapter

Marian Gae V. Merino is an associate of the firm who currently focuses on corporate and commercial law, immigration law, intellectual property, labor and employment law, land titles and deeds, foreign investments, and special projects.


She recently passed the 2020/2021 Philippine Bar Examinations and is a part of the List of Successful Examinees with Exemplary Performance scoring at least 85%.


Marian obtained her Juris Doctor degree from the Ateneo de Manila University School of Law under the Corporate and Business Law Track (Corporate Litigation and Dispute Management Stream). During her stay in law school, she was an Editor of Volumes 64 and 65 of the Ateneo Law Journal, the official law review of the Ateneo Law School, established in 1951. She also served as a member of the Secretariat Committee of the same Institution for two years.


She was likewise a legal apprentice at Gorriceta Africa Cauton & Saavedra Law Firm (Gorriceta Law), a leading law firm in technology, media & telecommunication, and innovative technologies practice areas, located in Ortigas Center, Pasig City. During her apprenticeship, she gave assistance to corporate tax matters, intellectual property conflicts, and labor matters.


Marian is an alumna of Ateneo De Manila University where she graduated with a Bachelor of Science in Management (Double Minor in International Business and Economics). From these minors she was able to gain extensive knowledge in International Trade and Doing Business in the Philippines and Cross-Borders.


Since 2017, she has been exposed to the diverse areas of application of law to private corporations with emphasis on internal and external corporate practices such as contract review, collective bargaining negotiations, civil cases faced by corporations, and preparation of the reportorial requirements of the Securities and Exchange Commission, among others.