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Application of Title IV of ERISA to Plans Covering Puerto Rico Participants: An Unofficial Update
Bloomberg BNA Link to more items from this source
June 5, 2014
"PBGC staff unofficially noted that the PBGC's position is that ... dual-qualified defined benefit pension plans are subject to the provisions of Title IV of ERISA, but P.R.-only qualified defined benefit pension plans are not. The PBGC staff also disclosed that if the PBGC determined that a Puerto Rico or Guam plan was not covered under Title IV of ERISA, it refunded up to six years of PBGC premiums."

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