P.R. Laws tit. 28, § 488
Every laborer working for the Authority and/or for any proportional profit farm shall fill in and sign before two witnesses and an official or employee of the Authority and/or of the farm a declaration of beneficiaries designating the person or persons who shall in case of his death or disability from any cause, receive the amounts of money owed him by reason of wages or salaries earned as an advance for his work, subsidies, undistributed profits, or payment of any differential by the Authority and/or of the farm, as well as the share accruing to each of said persons of the total amount owed; Provided, That such funds belonging to the said laborers, and the distribution made thereof pursuant to such declaration of beneficiaries, shall not be subject to the inheritance laws in force in Puerto Rico, the laborer being at full liberty to designate any person or persons as his beneficiaries and to assign to each the share he may desire.
Said declaration of beneficiaries shall be filed in the office of the Authority and/or the farm, and in case of the death or disability of the laborer, the Authority and/or the farm shall pay the amounts owed the said deceased or disabled laborer to the persons designated by him as his beneficiaries in his declaration of beneficiaries; Provided, That in case said beneficiaries are minors or incapacitated, the payments belonging to them shall be made directly to the mother or to the relative or private person having them under their custody and care, without need of fulfilling any other requisite, said person being obliged to expend the amount so received exclusively for the benefit of the minors.
History —Apr. 12, 1941, No. 26, p. 388, added as § 72-A on May 7, 1948, No. 108, p. 256, retroactive to Feb. 1, 1948.