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
Puerto Rico has enacted a groundbreaking Lactation/Breastfeeding Code that consolidates in one statute the rights of breastfeeding employees and the responsibilities of employers across the Island. Signed into law on...more
On August 1, 2025, Governor Jennifer González signed Act 87-2025, titled, “Puerto Rico Lactation Code” (“Code” or “Act 87-2025”). The Code compiles all previously enacted breastfeeding-related laws into one (i.e.,...more
The Puerto Rico Supreme Court recently issued a decision reaffirming the importance of just cause for employment terminations in Puerto Rico. Méndez Ruiz v. Techno Plastics Industries, Inc., No. 2025 TSPR 68 (June 26, 2025)....more
Puerto Rico Governor Jeniffer González has signed Act No. 29-2025 into law, modifying the Act to Regulate the Breastfeeding or Breast Milk Extraction Period, as amended (“Act 427-2000”), which provides certain nursing...more
On June 23, 2025, Governor Jennifer González signed Act 29-2025, amending Puerto Rico’s Act 427-2000, “Act to Regulate Breastfeeding and Breast Milk Extraction Periods,” and strengthening protections for nursing employees....more
On June 26, 2025, the Puerto Rico Supreme Court (PRSC) issued an opinion in Méndez Ruiz v. Techno Plastics Industries, Inc., 216 D.P.R. ____, 2025 TSPR 68 (2025), determining whether the defendant had “just cause” under...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
On August 8, 2023, the Governor of Puerto Rico signed into law Act No. 85-2023, effective immediately. The statute amends Puerto Rico’s Workers’ Compensation Act by further incentivizing safe workplaces....more
On September 28, 2022, Governor Pedro Pierluisi of Puerto Rico signed Law Number 82-2022 into law, amending Puerto Rico’s sexual harassment statute to require private employers to issue and implement specific protocols to...more
Given the exponential rise in COVID-19 cases and the spread of the Omicron variant, the Puerto Rico Department of Health (PR DOH) implemented, through an amendment to the Case Investigation and Contact Tracing Guidelines...more
In conclusion, employers have multiple CDC-approved approaches to choose from when determining their return-to-work protocols. Employers opting for the test-based strategy are protected under the ADA so long as it is carried...more
Puerto Rico Governor Wanda Vazquez has signed Executive Order 2020-062 (EO) to extend most of the prior COVID-19 pandemic limitations and restrictions, institute important additional restrictions, set a mandatory Sunday...more
As part of the ongoing plan to restart Puerto Rico’s economy, on May 21, 2020, Puerto Rico Governor Hon. Wanda Vazquez-Garced issued Executive Order 2020-041 (“EO” or the “Order”). Among other things, the Order, which takes...more
The Puerto Rico Secretary of Labor and Human Resources, Hon. Briseida Torres-Reyes, has issued Opinion No. 2020-01 on the applicable legal provisions and measures related to the employer-employee relationship in light of the...more