[PDF] 12-17 Applicable rules to pension plans and individual retirement PDF tax_alert

17-29”), establishing the applicable rules to qualified retirement plans and An Eligible Individual is any person resident of Puerto Rico for the taxable years

Dual Qualified Plans: How Do You Do That? • Amend U S -qualified plan for compliance with PR Code requirements for PR-tax qualification of retirement plans (

[PDF] Required Puerto Rico Qualified Retirement Plan - Groom Law Group

qualified plans under IRC Section 402(g) ($16,500 in 2011, $17,000 in 2012 and $17,500 in 2013) The annual limit on contributions by a Puerto Rico participant in a dual-qualified plan is reduced by the participant's contributions to a Puerto Rico individual retirement account (IRA) in that year

[PDF] Puerto Rico Qualified Retirement Plans Significantly Impacted by

2 The Puerto Rico qualified retirement plan provisions under the Puerto Rico Income Tax Act of 1954 (based on the US Internal Revenue Code of 1939) and

[PDF] Puerto Rico Qualified Retirement Plans Significantly Impacted by

To be exempt from Puerto Rico income taxes, a trust funding a Puerto Rico qualified retirement plan must be either: ▫ a trust established under the laws of the

[PDF] Puerto Rico IRA rollover guide - UBS

Qualified Retirement Plan to a Puerto Rico IRA (“P R IRA”) must be made in the form of cash and invested by the P R IRA in accordance with certain investment requirements Generally, under these rules, shares of employer stock received as part of a qualifying lump sum distribution may not be rolled over into a P R

[PDF] Puerto Rico law modifies retirement plan rules - Plan Sponsors

1 jui 2017 · Rico Trust Act of 2012 (Act No 219-2012) and Puerto Rico Internal Revenue Code of 2011 The changes apply to all qualified retirement plans