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Puerto Rican flag flying Flag of the Commonwealth of Puerto Rico in front of Capitolio, San Juan, Puerto Rico. Photo: Wangkun Jia/Shutterstock.com

Roughly 45 firms working on Puerto Rico's debt restructuring, including top-tier firms such as Proskauer Rose, Norton Rose Fulbright, DLA Piper and Greenberg Traurig, have billed more than $400 million collectively in the two years since the restructuring began.

Firms in the Am Law 100 account for more than $160 million in fees and expenses.

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