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 equity...

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Bibliographic Details
Main Author: Gonzalez-Padro, Carlos
Corporate Author: Tax Management Inc
Format: Online
Language:English
Published: Arlington, VA : Tax Management, [c2006]-
Series:Tax management portfolios ; 324-2nd
Tax management compensation planning portfolios ; portfolio 324-2nd
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Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20324
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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."
Item Description:Published: Washington, D.C., 2006-2007
Physical Description:Issued also in print
Publication Frequency:Updated irregularly
Format:Mode of access: World Wide Web
Bibliography:Includes bibliographical references