We are devastated to announce the passing of Ralph J. Sierra Jr, 88, of Brooklyn, NY and San Juan, Puerto Rico. He joined his beautiful wife Martha and son John in heaven on June 9, 2023 after a valiant battle with Alzheimer’s. He is survived by his daughters Elizabeth Sierra and Evelyn Sherman and grandchildren Tristan, John and Marty. We will be holding a service at the Parroquia Stella Maris on July 15, 2023 at 4 pm.

Ralph was a seeker of truth, a fighter against all odds. He was the youngest of four children and the only male. He became “the man of the house” after his father left the family, a heavy burden indeed. He met the challenge. He joined the army and did proud service. Ralph was both a shy introspective person and a showman. He took control of his inner fears by singing, with a full beautiful voice, full of expression and longing. As to his army life, Ralph loved to joked that his secret weapon was to perfect his showmanship as the main entertainer at the Army’s Officer’s Club.

Ralph attended St. John's University and received a Bachelor of Arts degree in 1957, thereafter a Master in Business Administration in 1962. He returned to the land of his ancestors, Puerto Rico and became a Certified Public Accountant in 1963. Ralph worked for Peat Marwick for over ten years increasing his reputation and the firm’s by his hard work and dedication. He loved to read and was an eternal student. He always made a point to tell his grandchildren as inspiration to attain higher education that his full name was Ralph J Sierra Jr, BA, MBA, JD, CPA, Esq.

While working full time for Peat Marwick, he attended law school. Although Spanish was not his primary language at the time, he received his law degree with honors in 1974 from the University of Puerto Rico. His motto “Where there is a will, there is away”. He read the books in English during the summer and then in Spanish during the course. In the meantime, Ralph had already begun his career as an expert in the very rarified world of Taxation and was asked to join the Puerto Rico Tax Reform Commission Subcommittee, 1973-1974. Many learned treatises on US and Puerto Rico taxes followed, and Ralph was repeatedly cited by the Puerto Rico Supreme Court as the authority on taxation.

Ralph thereafter joined Colorado, Martínez Odell and Calabria as a name Partner and headed the tax department there for over twelve years. He later became the founding father of Sierra & Serapion. As a mentor to the new generation, Ralph continued to study and to instill the quest for perfection in all the members he could reach. Ralph was the gentlest soul, the kindest man who ever lived, but make no mistake, at work, he was demanding and imposing. Many know how written submissions were returned to their drafters bleeding red ink from corrections. He was also a man of few words. When a junior partner or associate was summoned to his office, Ralph said what he needed to convey, and would dismiss the person by saying “VERY GOOD” woe if he did not understand the code!

However, not all feared Ralph’s demands and strict demeanor. In a world rife with less than equal gender opportunities, he really was an equal opportunity employer. The lawyers of the opposite sex, both in his department and others, fully understood that any correction from Ralph was an opportunity for improvement, and took advantage of the many he offered. Those women became “Ralphs Angels”, his own take of the then popular tv series Charlies Angels. He taught them emotion control to be able to face both unfair or hostile situations and helped each and every one of them how to improve in their chosen legal specialty. He loved to enter the Bankers’ Club surrounded by his female bodyguards. His singing was legendary at all parties and political events. His version on “Hero” and “No te quites la ropa” were encore favorites. Nevertheless, his beautiful wife Marta never resented Ralph’s followers, as she was the strength under his wings.

In 2004, Ralph and Marta moved to the Villages in Florida where they flourished in their new stage in life - retirement. While at the Villages, Ralph thrived as the lead male vocalist for the “Way Way Off Broadway” club. Throughout their 70’s, Ralph and Marta danced the night away. Closer to their daughter, not only did they get to extend the love of their own children to their grandchildren, but they got to experience the joys of raising their children all over again – without the full-on responsibility of everyday care. Ralph and Tristan notoriously engaged in shenanigans. Today we continue to see Ralph’s sparkle in his grandson.

The Ralph we knew, loved and respected had a powerful presence. He could control a room merely by remaining silent. His smile, his voice, and jokes, would take up the whole room just by existing. A ladies’ man at heart who knew how to take control of any situation whether it be legal or familiar. His charisma was a refuge by those that loved him and envied by his opponents. Those that knew him, know all too well that the he enjoyed a challenge and addressed it calmly, almost humorously, with a smile. He lived by the aphorism the pen is mightier than the sword. May he be remembered by the great man he was, of virtually impossible accomplishments for a poor Puerto Rican Kid from Brooklyn but most importantly by how he inspired so many of us with his kind embracing heart. He will continue to live in the hearts of all of us. Thank you, thank you for the privilege of knowing you. May you rest in peace.

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