"CL 12-09 extends the period to amend a Puerto Rico tax qualified plan (either PR-Only or Dual-Qualified Plans) for compliance with the 2011-PR Code until the later of: (i) June 30, 2013, or (ii) the last day of the first plan year beginning on or after January 1, 2012 (e.g., October 31, 2013 for plan with a plan year beginning on November 1, 2012). In addition, CL 12-09 also extends the period to submit a request for retroactive qualification under the Puerto Rico Internal Revenue Code of 1994, as amended, for both PR-Only or Dual-Qualified Plans, until the later of: (i) September 30, 2013, or (ii) the deadline to file the income tax return of the employer for the first taxable year commencing after December 31, 2011."  MORE >>