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
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 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
In response to the COVID-19 pandemic, Puerto Rico enacted Act No. 37-2020, which created a special five-day paid leave for non-exempt employees in the private sector. Act No. 37 amended the Puerto Rico Minimum Salary,...more
The Puerto Rico Department of Health (PR DOH) has issued new Guidelines for Case Investigation and Contact Tracing for COVID-19 (Guidelines). These provide updates to previously issued quarantine and isolation guidelines....more
As COVID-19 positivity rates continue to decrease, on February 13, 2022, Puerto Rico Governor Pedro Pierluisi issued three news executive orders revising travelers’ declaration requirements, relaxing COVID-19 restrictions and...more
On January 28, 2022, Puerto Rico Governor Pedro Pierluisi issued three additional executive orders in connection to COVID-19. These executive orders span a wide range of sectors, from travelers to private-sector employers and...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
In his most recent attempt to curb the spread of COVID-19, on January 13, 2022, Puerto Rico Governor Pedro Pierluisi once again issued back-to-back executive orders (EO) implementing additional COVID-19 restrictions and...more
On December 31, 2021, Puerto Rico Governor Pedro Pierluisi issued Executive Order No. 2021-87 (EO) requiring first responders and certain private sector personnel to receive the COVID-19 vaccine booster shot in order to be...more
Under the authority delegated by the different executive orders currently in effect, on January 4, 2022, the Puerto Rico Department of Health (PR DOH) updated its Protocol for COVID-19 Case Management in the Workplace...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
Puerto Rico Governor Pedro R. Pierluisi recently issued back-to-back executive orders (EO) regarding COVID-19. It appears that the third EO was stuck in holiday traffic. This latest EO, like her sisters, amends November’s...more
In two days, Puerto Rico Governor Pedro R. Pierluisi issued back-to-back executive orders (EO) establishing greater restrictions on mass activities, food and drink establishments, and air passengers arriving on the Island....more
On November 15, 2021, Puerto Rico Governor Pedro Pierluisi issued Executive Order No. 2021-075 (EO 2021-075), which integrates prior COVID-19-related orders still in effect and, notably, includes vaccine/testing requirements...more
Given the recent increase in COVID-19 positivity rates in Puerto Rico, on Thursday, August 5, 2021, Governor Pedro Pierluisi issued Executive Order No. 2020-062, adopting new vaccination measures for different sectors. ...more
On July 22, 2021 the Puerto Rico Department of Health (PRDOH) issued Administrative Order No. 2021-509 (AO) providing that, in order to physically attend school, post-school educational institutions, or universities,...more
Multiple states and jurisdictions are reporting a deadly winter spike of COVID-19 infections. An excess of 220,000 cases of COVID-19 were reported in early December, a dramatic increase from the 44,783 reported in October....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
In an unprecedented move and without taking into consideration the mass opposition from the private sector, on August 7, 2020, the Governor of Puerto Rico signed into law House Bill 306 to prohibit workplace bullying. This...more
Puerto Rico may become the first jurisdiction to adopt law against workplace bullying. The Puerto Rico Legislature has considered bills on anti-bullying requirements in the workplace over the last decade. None of these...more
On July 1, 2020, the Puerto Rico State Insurance Fund Corporation (“SIF”) announced the automatic extension of the deadline for employers to file the Payroll Statement for fiscal year 2020-2021, from July 20 to August 4,...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 Senate has approved unanimously Senate Bill No. 1577 (SB 1577), which seeks to amend Section 9 of Puerto Rico Act No. 44 of July 2, 1985, known as the “Law Prohibiting Discrimination Against Disabled Persons,”...more
As Puerto Rico starts to reopen, the government is placing much of the burden to stop the spread of COVID-19 on employers. On May 1, 2020, Puerto Rico Secretary of Labor Hon. Briseida Torres Reyes issued Opinion Letter...more