International pension planning--Puerto Rico /

" ... provides a detailed discussion of the legal rules, practices, and principles governing the establishment, qualification, operation, and termination of retirement plans in Puerto Rico ("P.R.") and the taxation of retirement benefits from qualified and nonqualified plans and equit...

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Bibliographic Details
Previous Title:Gonzalez-Padro, Carlos. International pension planning--Puerto Rico.
Main Author: Gonzalez-Padro, Carlos
Corporate Author: Tax Management Inc
Other Authors: Putnal, David
Format: Book
Language:English
Published: Arlington, VA : Tax Management Inc., [2014]-
©2014
Series:Tax management portfolios ; 324-2nd
Subjects:
Online Access:http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_324&split=1
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Summary:" ... provides a detailed discussion of the legal rules, practices, and principles governing the establishment, qualification, operation, and termination of retirement plans in Puerto Rico ("P.R.") and the taxation of retirement benefits from qualified and nonqualified plans and equity-based compensation arrangements. Topics addressed include whether, when, and how to qualify a retirement plan in Puerto Rico, the operational requirements that a plan needs to satisfy to retain its local qualified status, a comparison of the various alternatives an employer may use for offering retirement benefits to its P.R. employees, the application of U.S. laws in the operation of retirement plans in Puerto Rico, the deduction of employer and employee contributions to qualified and nonqualified plans, and the P.R. and U.S. taxation of benefits from retirement plans in Puerto Rico."--Page iii
Item Description:Kept up to date with revision pages
"Bloomberg BNA"--Cover
"This portfolio revises and supersedes 324 T.M."
"The author gratefully acknowledges the contributions of David Putnal (of Mazursky & Dunaway, LLP, Atlanta, Georgia) in the preparation of this Portfolio."
Physical Description:1 volume (loose-leaf) : illustrations, forms ; 28 cm
Bibliography:Includes bibliographical references (pages C-1)
ISBN:9781617469787
1617469785