Puerto Rico: Retirement, Superannuation & Pensions

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Puerto Rico Department Of The Treasury Announces 2025 Limits On Qualified Retirement Plans

On January 23, 2025, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 24-01 (CL IR 24-01) announcing the applicable 2024 limits for Puerto Rico qualified retirement plans.

Puerto Rico Employment

LM

Littler Mendelson

Extreme Measures: How Puerto Rico's Bankruptcy Caused A Radical Change To Its Public Pension Retirement Systems

Over the last several decades, a multitude of factors contributed to the steep economic downturn of the Commonwealth of Puerto Rico, including a contracting economy, population decline, and changes in tax status and ...

Puerto Rico Employment

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Wolf Popper

Puerto Rico Department Of The Treasury Announces 2023 Limits On Qualified Retirement Plans

The Puerto Rico Department of the Treasury recently issued Internal Revenue Circular Letter No. 23-01 (CL IR 23-01) announcing the applicable 2023 limits for Puerto Rico qualified

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Treasury Department Takes Action In Response To Hurricane Fiona

On September 17, 2022, Puerto Rico Governor Hon. Pedro Pierluisi issued Executive Order No. OE-2022-045, declaring a state of emergency due to the passing of Hurricane Fiona through the Island. Likewise, on September 21, 2022.

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Department Of The Treasury Announces 2022 Limits On Qualified Retirement Plans

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Government Plan-to-Private Plan Rollovers Allowed

Puerto Rico Tax

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Dealing With Missing Participants In Terminating Puerto Rico 401(k) Plans

Puerto Rico Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Puerto Rico–Qualified Retirement Plans: 2020 Year-End Amendments Deadline Coming Soon

Puerto Rico Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

How Recent Changes To RMD Rules Apply To Puerto Rico Participants In Dual-Qualified Plans

Puerto Rico Tax

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Puerto Rico Extends Due Date For Coronavirus-Related Distributions From Qualified Retirement Plans

Puerto Rico Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Puerto Rico Extends Due Dates For Retirement Plan Tax Reporting And Withholding Obligations Due To COVID-19

Puerto Rico Coronavirus

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Puerto Rico Issues Guidance For Disaster Relief Distributions From Tax-Qualified Retirement Plans Due To 2020 Earthquakes

Puerto Rico Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Puerto Rico Treasury Department Issues Post-Earthquake Rules For Qualified Retirement Plan And IRA Distributions And Loans

Puerto Rico Employment

LM

Littler Mendelson

Déjà Vu: Puerto Rico Plan Limits For 2020 Largely Track U.S. Plan Limits

Puerto Rico Employment

SS

Seyfarth Shaw LLP

Puerto Rico Executive Order 2025-015 Targets Pilot Program For The Incorporation Of Project Labor Agreements

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Supreme Court Reaffirms Importance Of Just Cause For Employee Terminations

Puerto Rico Employment

JL

Jackson Lewis P.C.

Puerto Rico Prohibits Discrimination Against Breastfeeding Mothers In The Workplace

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Supreme Court Clarifies National Origin Discrimination

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Department Of The Treasury Announces 2025 Limits On Qualified Retirement Plans

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Department Of The Treasury Announces 2020 Limits On Qualified Retirement Plans

On December 28, 2019, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 19-17 (CL IR 19-17)

Puerto Rico Employment

LM

Littler Mendelson

The Long Road Ahead? Puerto Rico Oversight Board Files Proposed Plan To Restructure The Commonwealth's Debt And Other Claims

On September 27, 2019, three years after Congress passed PROMESA and two years after the most severe Hurricane in more than 100 years devastated Puerto Rico

Puerto Rico Insolvency

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Kane Russell Coleman Logan

Puerto Rico Treasury Department Extends Period To Make Hurricane-Related Retirement Plan Distributions

Last year, the Puerto Rico Department of the Treasury (the "PR Treasury") issued Administrative Determination Number 17-29 ("AD 17-29") to provide rules and procedures for allowing distributions...

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Department Of The Treasury Announces 2018 Limits On Qualified Retirement Plans

On December 15, 2017, the Puerto Rico Department of the Treasury (the "PR Treasury") issued Tax Policy Circular Letter No. 17-02 ("CL 7-02") announcing the 2018 applicable contribution limits...

Puerto Rico Employment

LM

Littler Mendelson

Plan Sponsors And Service Providers Must Be Aware Of Changes Made To Rules Pertaining To Puerto Rico Qualified Retirement Plans

Puerto Rico Employment

LM

Littler Mendelson

Treasury Department Issues Post-Hurricane Rules For Qualified Retirement Plan And IRA Distributions And Loans

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Governor Signs Executive Order Authorizing Rules For Retirement Plan And IRA Distributions In The Wake Of Recent Natural Disasters

Puerto Rico Employment

LM

Littler Mendelson

Puerto Rico Legislation May Require Changes To Retirement Plans

Puerto Rico Employment

MW

McDermott Will & Emery

Puerto Rico Treasury Issues New Guidance On Rules And Procedures For Qualification Of Retirement Plans

Puerto Rico Employment

LM

Littler Mendelson

Tax Prepayment Window Closes On October 31, 2014, For Puerto Rico Retirement Plans

Puerto Rico Employment

MW

McDermott Will & Emery

PBGC Coverage May No Longer Apply To Puerto Rico-Only Qualified Retirement Plans

Puerto Rico Employment

MW

McDermott Will & Emery

Governor Signs Bill Providing "Window Period" Allowing Participants In Retirement Plans To Pre-Pay At A Reduced Rate The Tax On Amounts Accumulated Under A Retirement Plan

Puerto Rico Employment

LM

Littler Mendelson

Retirement Plans Impacted By New Puerto Rico Internal Revenue Code

Puerto Rico Tax

MV

McConnell Valdés LLC

PBGC Coverage May No Longer Apply To Puerto Rico-Only Qualified Retirement Plans

Employers that sponsor defined benefit qualified retirement plans benefiting only Puerto Rico employees should be aware that PBGC coverage may no longer apply.

Puerto Rico Employment

MW

McDermott Will & Emery

Governor Signs Bill Providing "Window Period" Allowing Participants In Retirement Plans To Pre-Pay At A Reduced Rate The Tax On Amounts Accumulated Under A Retirement Plan

To increase revenues and set up the basis for an upcoming restructuring of our tax system, the Puerto Rico Governor signed into law Act 77 of July 1, 2014.

Puerto Rico Employment

LM

Littler Mendelson

Retirement Plans Impacted By New Puerto Rico Internal Revenue Code

Act No. 1 of January 31, 2011 establishes a new Puerto Rico Internal Revenue Code ("2011 Code") and repeals the Puerto Rico Internal Revenue Code of 1994, as amended ("1994 Code") almost in its entirety.

Puerto Rico Tax

MV

McConnell Valdés LLC

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