International pension planning--Puerto Rico / Carlos Gonzalez-Padro.
2006
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Author
Title
International pension planning--Puerto Rico / Carlos Gonzalez-Padro.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [c2006]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 324-2nd.
Tax management compensation planning portfolios ; portfolio 324-2nd.
Tax management compensation planning portfolios ; portfolio 324-2nd.
Formatted Contents Note
Detailed analysis. Introduction
General plan qualification requirements under Puerto Rico law
Additional qualification requirements for CODA plans
Additional qualification requirements for self-employed plans
Additional qualification requirements for ESOPs
Process for qualification of retirement plans with Hacienda
Correcting qualification and taxation failures and status of plan audits in Puerto Rico
Deduction of employer contributions to Puerto Rico qualified plans
Tax exemption on investment income earned by trust
Investment options available to participants in Puerto Rico qualified plans
Taxation of plan benefits
Application of title IV of ERISA to pension plans in Puerto Rico
Comparison of Puerto Rico-only and dual-qualified plans
Asset transfer from dual-qualified plan to Puerto Rico-only qualified plan
Nonqualified retirement plans and equity-based compensation arrangements
Working papers.
General plan qualification requirements under Puerto Rico law
Additional qualification requirements for CODA plans
Additional qualification requirements for self-employed plans
Additional qualification requirements for ESOPs
Process for qualification of retirement plans with Hacienda
Correcting qualification and taxation failures and status of plan audits in Puerto Rico
Deduction of employer contributions to Puerto Rico qualified plans
Tax exemption on investment income earned by trust
Investment options available to participants in Puerto Rico qualified plans
Taxation of plan benefits
Application of title IV of ERISA to pension plans in Puerto Rico
Comparison of Puerto Rico-only and dual-qualified plans
Asset transfer from dual-qualified plan to Puerto Rico-only qualified plan
Nonqualified retirement plans and equity-based compensation arrangements
Working papers.
Summary
"... provides a detailed discussion of the legal rules, practices, and principles governing the establishment, qualification, operation, and termination of retirement plans in Puerto Rico ("P.R.") and the taxation of retirement benefits from qualified and nonqualified plans and equity-based compensation arrangements. Topics addressed include whether, when, and how to qualify a retirement plan in Puerto Rico, the operational requirements that a plan needs to satisfy to retain its local qualified status, a comparison of the various alternatives an employer may use for offering retirement benefits to its P.R. employees, the application of U.S. laws in the operation of retirement plans in Puerto Rico, the deduction of employer and employee contributions to qualified and nonqualified plans, and the P.R. and U.S. taxation of benefits from retirement plans in Puerto Rico."
Note
Published: Washington, D.C., 2006-2007.
Bibliography, etc. Note
Includes bibliographical references.
Available Note
Issued also in print.
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed Aug. 13, 2014).
Location
www
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in