P.R. Laws tit. 32, § 3353
2019-02-20 00:00:00+00
The beneficiary is a natural or juridical person, government entity, or partnership that benefits from the income, the principal, or both. It may also be a person who does not exist at the time the trust was created, but is expected to exist within the term established in § 3351e of this title.
History —Aug. 31, 2012, No. 219, § 34.