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Puerto Rico Treasury Exempts Employee Benefit Trusts from Certain Annual Filing Requirements (PDF)
McConnell Valdes Link to more items from this source
[Guidance Overview]
Mar. 22, 2016

"[F]or years commenced on January 1, 2015, Employee Benefit Trusts are no longer required to file Form 480.7(OE) (or Form 5500) with the PR Treasury to comply with the annual filing requirement under ... the PR Code ... [I]n the case of Employee Benefit Trusts established or adopted by employers that are not required to file a Puerto Rico income tax return, the Employee Benefit Trust will be required instead to file Form AS 6042.01 to comply with the annual filing requirement under ... the PR Code."

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