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SECURE 2.0 Act Reshapes Puerto Rico Retirement Savings Rules (PDF)
Benefits Puerto Rico in Bloomberg Tax Management Memorandum Link to more items from this source
[Guidance Overview]
Oct. 3, 2025

"SECURE 2.0 Act § 107, Increase in Age for Required Beginning Date for Mandatory Distributions ... applies to dual-qualified plans but not to Puerto Rico-only qualified plans. And since SECURE 2.0 Act § 125, Improving Coverage for Part-Time Employees, amended ERISA ... all ERISA-covered retirement plans in operation in Puerto Rico must comply with this change.... [D]ual-qualified 401(k) plans can safely and validly limit catch-up contributions by their Puerto Rico participants to a maximum of $1,500 per year, always on a pre-tax basis."  MORE >>

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