IRS Logo
Print - Click this link to Print this page

EP Examination Guide - Puerto Rico Plans FAQs - Are there any special requirements for a U.S. company that has plan participants in Puerto Rico?

The plan is not qualified in Puerto Rico until the Hacienda has issued a favorable determination letter. In addition, a favorable determination letter is also required by Hacienda for any plan amendments.

Return to List of FAQs

Page Last Reviewed or Updated: 03-Sep-2013