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
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
The U.S. Court of Appeals for the First Circuit has affirmed a federal district court’s decision that declared null and void ab initio Puerto Rico Act 41-2022. Financial Oversight Board v. Hernandez Montañez et al., No....more
On June 30, 2023, the Supreme Court of Puerto Rico issued an Opinion and Order interpreting an employer’s obligation to pay the Christmas Bonus to employees covered by a Collective Bargaining Agreement (CBA). Writing for the...more
On March 3, 2023, the U.S. District Court for the District of Puerto Rico issued a decision declaring Law 41-2022 null and void, effectively reinstating the prior state of many of Puerto Rico’s employment statutory...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
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
In a recent case issued by the Supreme Court of Puerto Rico (“the Court”), the Court addressed the standard and level of proof that must be presented by employers when raising as an affirmative defense a corporate...more
In Torres Rivera v. Econo, 2021 TSPR 150, 208 D.P.R. __ (Nov. 18, 2021), the Puerto Rico Supreme Court (“PRSC”) determined that when a plaintiff prevails in a discrimination lawsuit, any award of back pay (lost wages) to be...more
In Aponte Valentín v. Pfizer Pharmaceuticals, CC-2018-748, the Puerto Rico Supreme Court reinforced the strong public policy favoring arbitration agreements in Puerto Rico, validating continued employment as implicit consent...more
Article II, Section 1, of the Puerto Rico Constitution’s Bill of Rights prohibits "discrimination on the basis of race, color, sex, birth, origin or social status, or political or religious ideas." In Garib Bazain v. Hospital...more
Constructive discharge is a form of wrongful termination under the Puerto Rico Unjust Dismissal statute, Act No. 80 of May 30, 1976 (“Act 80”). Unlike in traditional wrongful termination cases, plaintiffs alleging...more
The Owner and General Manager of the Restaurant Sexually Harassed an Employee, Retaliated and Forced her Resignation, Accuses Federal Agency - SAN JUAN, PUERTO RICO - Limeños Corporation, which operates as Ceviche House,...more
Act No. 83 of August 1, 2019, (Act 83) provides up to 15 days of unpaid leave, and/or reasonable accommodation, for employees who are themselves victims of abusive situations, or have a close family member who is. ...more
Act No. 2 of October 17, 1961 (Act 2) created a procedural process for the expeditious adjudication of employment claims in Puerto Rico. Among other ways to streamline the process, Act 2 bars the employer from filing a...more
An Employee’s Felony Indictment Constitutes Just Cause for Termination - Precedential Decision by Judiciary or Regulatory Agency - On April 25, 2019, the Puerto Rico Supreme Court held that a felony indictment...more
The Puerto Rico Supreme Court (PRSC) recently issued an opinion in José Méndez et al v. Carso Construction, 2019 TSPR 19 (May 22, 2019), validating an arbitration clause that covers a claim under the Puerto Rico Unjust...more
The Puerto Rico Supreme Court (“PRSC”) recently issued an Opinion in the case of Roldán Flores v. M. Cuebas, 2018 TSPR 18, 199 D.P.R. __ (Feb. 6, 2018), in which it addressed again the requirements for applying the “successor...more