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Loan & Distribution Specialist AimPoint Pension
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Tax Prepayment Window Closes on October 31, 2014, for Puerto Rico Retirement Plans
McDermott Will & Emery [Guidance Overview] Oct. 2, 2014
"Plan sponsors who maintain retirement plans qualified in Puerto Rico should consider how they may wish to communicate this option to participants, keeping in mind that time is short, as the window ends on October 31, 2014. Plan sponsors should also make sure that administrators are able to separately track the accounts of participants who have prepaid the tax so that, upon a subsequent distribution, only amounts for which the tax was prepaid are subject to Puerto Rico income tax and withholding."
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