P.R. Laws tit. 13, § 113z
The following expenses and claims arising prior to filing of a petition under §§ 113-113nn of this title shall not constitute affected debt under the plan and shall be paid to the maximum extent practicable, without acceleration or other remedy arising from a default occurring prior to the effective date of a §§ 113-113nn of this title plan, according to the terms of the contracts pursuant to which the unaffected debt was incurred, and subject to applicable law:
(a) Allowed unsecured claims of individuals for wages, salaries, or commissions, vacation, severance, and sick leave pay, or other similar employee benefits, earned by an individual prior to the petition date in accordance with a petitioner’s employment policies or by applicable law, except to the extent that such claims arise out of a transaction that is avoidable under applicable law, including 111dd of this title;
(b) except as provided in subsection (c) of this section, claims for the provision of goods or services other than claims arising under a rejected contract or special trade debt; Provided, however, That any and all claims for provision of goods or services may be affected debt if the treatment of such claims as unaffected debt is a direct cause of other debt being substantially or severely impaired for purposes of the Commonwealth Constitution or the U.S. Constitution and such substantial or severe impairment is not remedied or otherwise justified pursuant to § 111aa of this title;
(c) notwithstanding subsection (b) of this section, critical vendor debt as determined by the petitioner;
(d) notwithstanding subsection (a) of this section, claims arising under a collective bargaining agreement or retirement or post-employment benefit plan, unless and until the claims arising under such collective bargaining agreement or retirement or post-employment benefit plan are scheduled as affected debt pursuant to subsection (a)(2) of § 113a of this title or such collective bargaining agreement or retirement or post-employment benefit plan is rejected;
(e) claims owed to another public corporation (but only to the extent such claims are for goods or services provided by such public corporation to the petitioner), or to the United States;
(f) claims of a Commonwealth entity for money loaned, or other financial support, to the petitioner during the sixty (60) days before the filing of the petition under §§ 113-113nn of this title, or claims of GDB for reimbursement pursuant to § 111gg of this title; and
(g) any credit incurred or debt issued by a public sector obligor between the commencement of the suspension period and the filing of a petition under §§ 113-113nn of this title, but only if such petition under §§ 113-113nn of this title is filed no more than six (6) months after the suspension period shall have elapsed.
History —June 28, 2014, No. 71, § 327.