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