Puerto Rico Plans & Benefits, Rights & Features Testing

[RRB]

Hi,

I realize that Puerto Rico plans (non dual qualified plans) are not subject to all the testing requirements under the US regs, e.g., top heavy testing. However, my colleagues and I have not found any indication that PR plans are or are not subject to benefits, rights, and features testing. Does anyone know whether Puerto Rico plans (non dual qualified plans) are subject to BRF testing?

Also, does anyone know a good source where I can find an english version of the PR regulations?

Thanks for you consideration to these questions.