Puerto Rico plan - Tax Withholding on ADP Refund

[buckaroo]

I just got a question from a colleague of mine asking if I knew the default tax withholding on an ADP refund from a Puerto Rico qualified plan. My recollection was that 10% withholding is correct on virtually all distributions from a Puerto Rico plan (except for certain lump sum distributions). Can anyone confirm this? Does anyone have a cite?

Thanks in advance.

[GMK]

First article listed in a google search:

http://www.groom.com/media/publication/1171_BLJ_Puerto_Rico_Qualified_Retirement_Plans.pdf

Check pages 6 & 7 of the pdf, and cites are at the end.

[buckaroo]

Thanks for your help. We found the same one and a few more. We were hoping for an article that specifically talked about ADP refunds, but there does not appear to be any that we have found. Again, thanks for your help. It is greatly appreciated.