This article (in Spanish) addresses the impact of ERISA’s Fiduciary Investment Advisor regulations on those Puerto Rico CPAs who render accounting and/or consulting services for qualified retirement plans.
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Retirement Plans in Puerto Rico – 2016/2017 Developments
This article describes changes made during 2016 & 2017 to the rules on the operation and qualification of retirement plans in Puerto Rico, including (1) the procedure the P.R. Department…