Junior Partner


  • University of Santo Tomas (B.A., 1991)
  • Arellano University, School of Law (L.L.B., 2001)
  • Trust Institute Foundation of the Philippines (Trust Operations and Investment Management, 2008), with Distinction

Work Experience

  • Secretary to the Assistant Vice President, Treasury Department, Philippine Airlines, Inc. (1992-1997)
  • Assistant Legal Counsel, Sun Life of Canada (Philippines), Inc. (1998-2003)
  • Assistant Legal Counsel, Cebu Air, Inc. (2003)
  • Associate Attorney, Montilla Law Offices (2003-2004)
  • +(632) 86315280 to 81 or +(632) 86386095 to 96


  • Corporate Law
  • Contracts
  • Trust and Estate Planning
  • Wills and Succession
  • Land Registration
  • Securities Law
  • Taxation
  • Labor

Marieta E. Nieto is a junior partner of Escudero Marasigan Vallente & E.H. Villareal. She reviews and drafts general contracts, joint ventures, shareholders’ agreements, options, warrants, software licensing, service agreements, trust agreements, procurements and other agreements on information technology arrangements, medical services, real estate development and construction, sale of real estate projects, loans, retirement plans, employment contracts, employees’ manual and code of conduct, terms and conditions of preferred and common shares of stock and other commercial agreements.

Ms. Nieto renders legal opinions on issues affecting schools, gaming companies, transfer agents, business process outsourcing, real estate companies, hospitals and medical clinics, condominium corporations, information technology companies, foundations and social welfare associations, among others, involving the application of securities law, taxation, corporate, labor and civil law. She also conducts, performs and implements estate planning for clients; assists clients in executing trust agreements, last will and testament and settles estates of deceased persons and handles tax matters, computation of penalties and impositions and recommend tax-saving measures.

Ms. Nieto also assists in the negotiation of major agreements and business arrangements and recommends business structures and forms of business organization. She also conducts due diligence review of various companies including those engaged in manufacturing, mass media, mining, property holding, and retail trading businesses. Ms. Nieto also occasionally handles land registration cases and cases before quasi-judicial bodies and secures confirmation of opinion(s) from the Bureau of Internal Revenue, Bureau of Local Government-Finance and Securities and Exchange Commission.

She is a member of the Integrated Bar of the Philippines, Bulacan Chapter.