This article answers the most common questions currently being asked by H.R. and employee benefits officials of U.S. companies with operations in Puerto Rico as to whether employer matching contributions can be made on account of the qualified student loan payments (“QSLPs”) by Puerto Rico participants in either U.S. 401(k) plans that are also qualified in Puerto Rico (commonly known as “dual-qualified plans”) or 401(k) plans that are only qualified in Puerto Rico (commonly known as “P.R.-only qualified plans”).