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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| Main Author: | |
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| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[c2006]-
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| Series: | Tax management portfolios ;
324-2nd Tax management compensation planning portfolios ; portfolio 324-2nd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20324 |
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Table of Contents:
- Detailed analysis. Introduction
- General plan qualification requirements under Puerto Rico law
- Additional qualification requirements for CODA plans
- Additional qualification requirements for self-employed plans
- Additional qualification requirements for ESOPs
- Process for qualification of retirement plans with Hacienda
- Correcting qualification and taxation failures and status of plan audits in Puerto Rico
- Deduction of employer contributions to Puerto Rico qualified plans
- Tax exemption on investment income earned by trust
- Investment options available to participants in Puerto Rico qualified plans
- Taxation of plan benefits
- Application of title IV of ERISA to pension plans in Puerto Rico
- Comparison of Puerto Rico-only and dual-qualified plans
- Asset transfer from dual-qualified plan to Puerto Rico-only qualified plan
- Nonqualified retirement plans and equity-based compensation arrangements
- Working papers