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Puerto Rico Treasury Department Grants Additional Extension to Adopt Amendments and File Plans for Puerto Rico Tax Qualification (PDF)
Groom Law Group Link to more items from this source
[Guidance Overview]
June 11, 2013

"[T]he Puerto Rico Treasury Department made public Circular Letter No. 13-02 formally extending the deadlines for: (i) the adoption of amendments to retirement plans in compliance with the provisions of Section 1081.01(a) of the Puerto Rico Internal Revenue Code of 2011, as amended (2011-PR Code), and (ii) the filing of retirement plans for both qualification under the 2011-PR Code and retroactive qualification under Section 1165(a) of the Puerto Rico Internal Revenue Code of 1994, as amended[.]"

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