P.R. Laws tit. 32, § 3352c
2019-02-20 00:00:00+00
The provisions of § 2367 of Title 31 notwithstanding, the legitime may be placed in a trust -that is, the legal portion and the extra portion- of an underage or disabled legatee, provided that the latter is designated as sole beneficiary of both income and principal.
If it has not been previously terminated because the legatee has reached legal age or no longer suffers a disability, trusts thus created are terminated when the minor is emancipated, the disability ends, or the legatee dies.
The testator may place in a trust the third of an estate that constitutes the extra portion in favor of one or some of his children or descendants subject to the provisions of § 3351e of this title.
History —Aug. 31, 2012, No. 219, § 10.