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Proposed Amendments to the Cafeteria Plan Provisions of the Puerto Rico Internal Revenue Code
McConnell Valdés 
[Guidance Overview] Jan. 17, 2017 "These proposed amendments are intended to reactivate in Puerto Rico cafeteria plans and make the adoption of these plans more attractive to Puerto Rico employers by expanding the list of 'qualified benefits' that they may be provided to Puerto Rico employees. However, as more fully explained [in this article], unless HR 453 is further amended to correct or eliminate certain deficiencies existing in Section 1032.06 of the 2011 PR Code, it will be very difficult to accomplish its intended goal." MORE >> |
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