P.R. Laws tit. 13, § 33372
2019-02-20 00:00:00+00
The provisions of this Code shall apply to stock bonus, pension, or profit sharing plans, individual retirement accounts, nondeductible individual retirement accounts, health savings accounts, and education savings accounts established before the effective date of this Code pursuant to Sections 1165, 1169, 1169B, 1169C, and 1172, respectively, of the Puerto Rico Internal Revenue Code of 1994, as amended, which comply with the provisions of §§ 30391, 30392, 30393, 30394 and 30395 of this title, as applicable.
History —Jan. 31, 2011, No. 1, § 6092.02, retroactive to Jan. 1, 2011.