IRS published guidance relating to Puerto Rico plan sponsors and U.S. dual-qualified plans Puerto Rico Plan Assets and Group Trusts Deadlines extended for certain asset transfers and governmental plan amendments Notice 2012-6 Revenue Ruling 2011-1 Revenue Ruling 2008-40 Revenue Procedure 2004-37 Revenue Procedure 2004-75 Revenue Ruling 2014-24 Publication 570, Tax Guide for Individuals With Income From U.S. Possessions Puerto Rico Code ZIP
