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Sponsors of Puerto Rico-Qualified Retirement Plans May Be Required to File with PR Treasury by April 15, 2015 (PDF)
McConnell Valdés 
[Guidance Overview] Jan. 30, 2015 "[If] you are a calendar year employer that either restated a PR Qualified Plan or adopted a Qualification Amendment effective as of 2014, such restatement or Qualification Amendment must be filed with PR Treasury on or before April 15, 2015 (or the extended due date granted by PR Treasury to file your income tax return for 2014).... [C]alendar year employers that during 2014 adopted the amendments required by the US Supreme Court's Windsor decision and the [IRS] Notice 2014-19 (DOMA Amendments), are encouraged to file such DOMA Amendments with PR Treasury on or before April 15, 2015 (or the extended due date granted by PR Treasury to file their 2014 income tax returns), since PR Treasury is administratively considering these amendments as 'Qualification Amendments' effective as of 2014." MORE >> |
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