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Plan Sponsors in Puerto Rico Required to File Restatements and Certain Amendments with Treasury (PDF)
McConnell Valdés 
[Guidance Overview] Apr. 14, 2013 "[S]ponsors of qualified retirement plans are required to adopt certain specific amendments to meet the new tax qualification requirements imposed by the P.R. Internal Revenue Code of 2011 ... Amendments must be adopted no later than June 30, 2013 (for plans using as plan year a calendar year) or the last day of the first plan year beginning on or after January 1, 2012 (for plans using as a plan year a year other than a calendar year)[.]" MORE >> |
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