Regional Vice President of Sales The Retirement Plan Company
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Compass
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Puerto Rico Treasury Extends Deadlines But U.S. Transfer Extension Expires (PDF)
Buck [Guidance Overview] Jan. 29, 2013
"Puerto Rico's Treasury Department has extended the deadline for amending qualified plans covering employees in Puerto Rico to no earlier than June 30, 2013, and extended the deadline for submitting qualification letter requests to no earlier than September 30, 2013. The IRS has not yet followed suit on extending the deadline for transfers [of participants who were Puerto Rico residents to a plan that would only satisfy the qualification rules under the Puerto Rico Tax Code] and transition relief for coverage tests when Puerto Rico employees are covered under certain Puerto Rico plans."
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