10% Excise Tax on Return of Excess in Puerto Rico Only Plan

[RRB]

Hi,

Does a Puerto Rico plan that has its trust in Puerto Rico need to complete form 5330 to report non deductible contributions for return of excess (ROE) contributions after the ROE deadline has passed? If so, is the ROE deadline for the form 5330 that of the US plans, e.g., 2 1/2 months or 6 months (for a plan with a EACA) or is the deadline the Puerto Rico plan deadline, i.e., tax filing deadline.

Thanks