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
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 Jennifer A. González repealed several sections of Executive Order 2022-014 (“EO-2022-014”) through Executive Order 2025-015 (“EO-2025-015”).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
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
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
On November 13, 2023, Puerto Rico Governor Pedro Pierluisi signed Act No. 129-2023, increasing the duration of maternity leave for government employees. The new Act amends various laws that regulate this leave in the public...more
A new law in Puerto Rico provides several pay and anti-discrimination protections for athletes on account of their pregnancies. A separate sports-related employment law extends leave protections for eligible athletes, coaches...more
On August 8, 2023, Puerto Rico’s government enacted Act No. 88-2023, known as the “Puerto Rican Military Code of the 21st Century” (“Military Code”). This new law supersedes the previously enacted Military Code of Puerto Rico...more
The governor of Puerto Rico recently signed into law amendments to Act No. 54 of August 15, 1989, “Act for the Prevention and Intervention with Domestic Violence.” The amendments include “economic violence” as a form of...more
On August 30, 2023, the United States Department of Labor, Wage and Hour Division, released a Notice of Proposed Rulemaking (NPRM) to update and revise the regulations under the federal Fair Labor Standards Act regarding...more
On August 10, 2023, the U.S. Court of Appeals for the First Circuit affirmed the U.S. District Court for the District of Puerto Rico’s decision declaring Law 41-2022 null and void ab initio....more
On March 3, 2023, U.S. District Court Judge Laura Taylor Swain, presiding over Puerto Rico’s bankruptcy, issued an opinion declaring Act 41-2022 (Act No. 41) null and void ab initio. Law 41-2022 Amendments - Act No....more
Puerto Rico Act No. 41-2022 (Act 41), which amended and repealed certain more employer-friendly sections of the 2017 Labor Reform, was declared void by a federal judge on March 3, 2022. The decision renders Act 41, and any...more
For the past few years, Puerto Rico’s finances have been supervised by a board designated by the U.S. Government—the Financial Oversight & Management Board for Puerto Rico (“FOMB”). Its role is to revise and approve the...more
On December 27, 2022, Gov. Pedro Pierluisi signed Act 114 of 2022, known as the “Puerto Rico Fair Internships Act” (Act. 114) into law. Act 114 seeks to offer compensatory protections to students who are part of internship...more
On September 28, 2022, Puerto Rico Governor Pedro Pierluisi signed into law Act No. 82-2022 (Act 82) amending Act No. 17 of April 22, 1988, which prohibits sexual harassment in the workplace. This amendment expands employment...more
On June 20, 2022, Puerto Rico’s governor approved Act 41-2022, which includes a series of amendments to Puerto Rico’s Act 4-2017, better known as the Labor Transformation and Flexibility Act (LTFA), and other employment...more
On June 20, 2022, Puerto Rico’s governor signed into law Act No. 41-2022 (“the Act”). The Act rolls back certain changes brought about by the Labor Transformation and Flexibility Act (“LTFA”). The LTFA was enacted in 2017 in...more
Puerto Rico Governor Pedro Pierluisi signed Act No. 41-2022 on June 20, 2022, amending and repealing certain sections of the Labor Transformation and Flexibility Act of 2017, also known as the 2017 Labor Reform. The act aims...more
On June 20, 2022, Governor Pedro Pierluisi signed into law Act No. 41-2022, instituting drastic changes to labor and employment laws in Puerto Rico and extending employment rights for employees in the private sector. In doing...more
Governor Issues New Executive Order Providing for New Vaccination Mandates - New Order or Decree - On November 15, 2021, Puerto Rico’s Governor issued Executive Order No. 2021-075 (EO 2021-075), which integrates prior...more
The Puerto Rico House of Representatives has introduced House Bill 3, which seeks to amend and repeal certain sections of the Labor Transformation and Flexibility Act of 2017, also known as the 2017 Puerto Rico Labor Reform....more
On February 11, 2021, the Women’s Advocate Office (WAO) published Guidelines on the Acclimatization of Lactation Rooms (Guidelines), which apply to both public- and private-sector employers....more
Following sweeping labor reform legislation in 2017, Puerto Rico’s Department of Labor and Human Resources has released guidance clarifying its interpretations of the act and how it plans to implement and administer the new...more
Last month, we reported that the Governor of Puerto Rico announced his “Initiative to Reform the Labor Force,” which would have created significant employment law changes to increase the employment participation rate on the...more