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
On January 26, 2024, Puerto Rico enacted Law 27-2024, which exempts certain remote workers and their employers from complying with Puerto Rico’s employment laws....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
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
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
Registered and authorized patients of medical cannabis in Puerto Rico are considered a protected category for purposes of all employment laws under an amendment to the “Act to Manage the Study, Development and Investigation...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
We provide a summary of the legal landscape concerning reductions in force in the following jurisdictions: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico, Panama, Peru, Puerto Rico, and Uruguay. ...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
Employers in Puerto Rico Precluded from Using Credit Reports or Credit History for Employment Actions - New Legislation Enacted - On October 8, 2019, the Governor of Puerto Rico signed into law Act No. 150 of October 8,...more
Seyfarth Synopsis: With limited exception, Puerto Rico has joined the growing list of states that preclude an employer or prospective employer from procuring an employee’s or applicant’s credit history and/or taking adverse...more
The holiday season is nearly upon us, and the shopping frenzy is about to commence. This annual phenomenon brings the hurried engagement of seasonal employees, with thousands of these retail elves helping manage the increased...more
Puerto Rico has enacted legislation to limit the use of credit reports in making employment decisions. An “Act to Protect Employee’s Credit Information” (PR Act. No. 150 of October 8, 2019) prohibits employers from...more
On October 8, 2019, the Governor of Puerto Rico signed into law Act No. 150 of October 8, 2019 (“Act 150” or “the Act”), which prohibits employers from, among other actions, verifying or investigating credit history or credit...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
As we have previously discussed, the Puerto Rico Department of Labor (PR DOL) recently published the first edition of its Guidelines on the Interpretation of Puerto Rico’s Employment Legislation (Guidelines), which includes...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 held that that a felony indictment constitutes just cause for termination under Puerto Rico’s Unjust Dismissal statute, Act No. 80 of May 30, 1976 (Act 80)....more
The Puerto Rico Department of the Treasury has announced changes to tax reporting for certain severance payments. As a result of the Labor Transformation and Flexibility Act (Act 4-2017), adopted in 2017, certain limited...more
The 2018 Regular Session of the Connecticut General Assembly passed bills that, among other things: (1) revise the Student Data Privacy Act; (2) address budgetary issues stemming from attempts at reducing and rescinding...more
Puerto Rico’s Financial Oversight and Management Board and Governor Ricardo Rosselló have sent bills to the Puerto Rico legislature to repeal the Unjust Dismissal Act, Act No. 80 of May 30, 1976 (Act 80). If either bill is...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
On March 21, 2018, the Governor of Puerto Rico announced his “Initiative to Reform the Labor Force,” with the express goal of increasing the employment rate. ...more
Subject to limited exceptions, federal, state, and local laws already require employers to pay men and women equally for doing similar work under similar working conditions. In another important effort to narrow the gender...more