International issues, including international tax compliance by large corporations and high-wealth individuals, are an IRS-wide priority. The Office of Employee Plans is focused on addressing existing abuse and preventing abuse going forward.
Puerto Rico compliance
Basic principles regarding qualification and filing requirements in the United States and Puerto Rico and the impact of ERISA Section 1022(i). This general information should not be cited as legal authority.
Puerto Rico facts
The relationship between the United States and Puerto Rico and the basic principles on retirement plan qualification and filing requirements in the U. S. and Puerto Rico; an overview of the impact of ERISA Section 1022(i); and a listing of the major differences between Internal Revenue Code Section 401(a) retirement plans and Puerto Rican plans.
IRS published guidance about Puerto Rico plan sponsors and U. S. dual-qualified plans.
U.S. Virgin Islands compliance
Questions and answers
Frequently asked questions on U.S. Virgin Islands retirement plans.