IRS Logo
Print - Click this link to Print this page

EP Exam Process Guide - Puerto Rico Plans FAQs - Which Internal Revenue Code sections apply to Puerto Rican plans?

All Internal Revenue Code sections that relate to Section 401(a) apply to Puerto Rican plans with an election under ERISA section 1022(i)(2) and plans that are dual-qualified.

Return to List of FAQs

Page Last Reviewed or Updated: 11-Feb-2014