Recent Puerto Rico Tax Legislation Impacting Puerto Rico Tax Qualified and Severance Payment Plans

By: René J. Avilés, Ferraiuoli LLC Two recent pieces of legislation that human resource specialists, and benefits managers in particular, should be mindful of in Puerto Rico are Act 9-2017 and Act 4-2017. On February 8, 2017, Governor Ricardo Roselló signed into law Act No. 9-2017 (the “Act 9”) which aims to protect, retain and attract