TAKE A CHANCE ON ME! Tax Planning During the Biden Administration
SO VERY HARD TO GO (NOT)! In Pursuit of Puerto Rican Tax Incentives
ISLA DEL ENCANTO - INTRODUCING BORICUA SPLIT DOLLAR
Isla del Encanto-Introducing Boricua Split Dollar
Litigants in Puerto Rico now have an easier path to challenge administrative agencies’ determinations after the Puerto Rico Supreme Court (PRSC) ruled in Vázquez v. Consejo de Titulares, 2025 TSPR 56, that courts shall not...more
The Puerto Rico Supreme Court has issued a landmark decision limiting the deference that Puerto Rico courts owe to administrative agencies’ legal conclusions. The ruling recalibrates the balance of power between courts and...more
The Puerto Rico Supreme Court has reaffirmed that Puerto Rico courts lack subject-matter jurisdiction over employment claims that arguably involve unfair labor practices covered by the National Labor Relations Act (NLRA). ...more
“Energy security,” the principle that when you flip a light switch the lights will turn on, is something that most Americans take for granted. But the mechanics behind it incorporate both century-old transmission towers and...more
In recent years, Latin America’s (“LatAm”) gaming industry- particularly the iGaming sector- has experienced significant growth, predominantly in South America, with countries such as Brazil and Peru leading the way. ...more
On March 19, 2025, Puerto Rico Governor Hon. Jennifer A. González repealed several sections of Executive Order 2022-014 (“EO-2022-014”) through Executive Order 2025-015 (“EO-2025-015”). EO-2022-014 established the “Pilot...more
On February 10, 2025, Pluvia LLC (“Pluvia”) filed a petition for a declaratory order, asking FERC to clarify its jurisdiction to issue a preliminary permit for the construction, operation, and maintenance of transmission...more
Puerto Rico has recently relaxed its requirements for remote work, implementing significant changes. The first set of changes occurred in 2022 with the enactment of Law 52-2022....more
On January 23, 2025, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 24-01 (CL IR 24-01) announcing the applicable 2024 limits for Puerto Rico qualified retirement plans. Pursuant to...more
On January 14, 2025, the Supreme Court of Puerto Rico had the opportunity to address the “national origin” protected category under the anti-discrimination provisions of Puerto Rico Act No. 100 of June 30, 1959, as amended...more
The Puerto Rico Supreme Court has issued an opinion interpreting, for the first time, several provisions of the Puerto Rico Labor Reform Act of 2017, specifically holding the McDonnell Douglas burden-shifting framework...more
Plaintiffs asserting claims for tortious interference of contracts covered by Puerto Rico’s Dealer’s Contracts Act, commonly known as Law 75, may automatically satisfy one element of such a claim. Law 75 regulates...more
The tax advantages for US individuals who become bona fide residents of US possessions can be substantial. These tax advantages have lured more than a few taxpayers to take unreasonably aggressive positions that they are...more
The Puerto Rico Department of Consumer Affairs (DACO, per its acronym in Spanish) reactivated its Office Against Discrimination in Commerce (OADC) in September 2024 to ensure Puerto Rican consumers receive fair and equal...more
Puerto Rico’s General Election Day will take place Nov. 5, 2024. Employers may operate on Election Day during their regular business hours, without any restrictions. However, employers should plan for employees taking time...more
On September 18, the U.S. District Court for the District of Puerto Rico issued a consent judgement and order to resolve a dispute between the Commonwealth of Puerto Rico and a consumer lending company. According to the...more
According to Puerto Rico Secretary of Labor Gabriel Maldonado, neither the Constitution of Puerto Rico nor Puerto Rico Act 379 imposes any limitations on employers requiring overtime work of employees beyond paying a specific...more
On September 10, 2024, the Puerto Rico Secretary of Labor issued an Opinion (No. 2024-02) to clarify and provide additional information about the application of Act No. 27-2024, known as the "Act to Facilitate the...more
Prudent entities responding to Requests for Proposals (RFPs) from the Government of Puerto Rico will exercise additional caution when determining how to demonstrate their economic fitness, after the Puerto Rico Supreme Court...more
New Puerto Rico law prohibits discrimination in public services, employment, education, and housing based on protective hairstyles or hair textures often associated with specific racial and national origin identities. The...more
On July 24, 2024, the Governor of Puerto Rico, Hon. Pedro Pierluisi, signed into law Senate Bill 1282, the Law Against Discrimination Based on Hair Styles. This law adopts as public policy the express prohibition of...more
Puerto Rico has become the latest governmental entity to launch a lawsuit against the major fossil fuel companies concerning tort claims related to climate change. These lawsuits have proliferated in state courts in recent...more
In Ruiz Mattei v. Commercial Equipment Finance, Inc., the Supreme Court of Puerto Rico determined that claims under the Unjustified Dismissal Act and the Workplace Discrimination Act are transferable to the employee’s heirs...more
Effective July 1, 2024, Puerto Rico’s minimum wage will increase to $10.50 per hour. Additionally, employers now have until August 15, 2024 to file their annual payroll statement to maintain their insurance coverage through...more
Share on Twitter Print Share by Email Share Back to top In Meta Med, LLC, et al., v. Insulet Corporation, et al., Lyvette Mercado Velez, a dietitian, entered into a distribution agreement with Insulet Corporation, a medical...more