PR Code definition

PR Code means the Puerto Rico Internal Revenue Code of 1994, as amended.
PR Code means the Puerto Rico Internal Revenue Code of 2011, and the regulations promulgated thereunder.
PR Code means the Puerto Rico Internal Revenue Code of 1994, as amended. Where the context so requires a reference to a particular PR-Code Section shall also refer to any successor provision of the PR-Code to such PR-Code Section.

Examples of PR Code in a sentence

  • No “party in interest” or “disqualified person” with respect to the Employee Benefit Plans has engaged in a non-exempt “prohibited transaction” within the meaning of Section 4975 of the Code or Section 406 of ERISA, or any counterpart provision of the PR Code.

  • All required withholdings, reports, notices and descriptions (including Form 5500 annual reports, informative returns, summary annual reports and summary plan descriptions) have been timely filed and distributed with respect to each Employee Benefit Plan in accordance with the requirements of ERISA, the Code, and/or the PR Code.


More Definitions of PR Code

PR Code means the Internal Revenue Code for a New Puerto Rico of 2011 as amended to date and as it may be amended or replaced from time to time.
PR Code means the Puerto Rico Internal Revenue Code of 1994, as amended, including, for these purposes, any regulations promulgated by the Puerto Rico Department of the Treasury with respect to the provisions of the P.R. Code, and any successor thereto.
PR Code means the Puerto Rico Internal Revenue Code of 1994, as amended from time to time. Reference to any section of the PR-Code includes reference to any comparable or succeeding provisions of any legislation which amends, supplements or replaces such section or subsection.
PR Code means, with respect to calendar years commencing before January 1, 2011, the Puerto Rico Internal Revenue Code of 1994, as amended, and, with respect to calendar years commencing after December 31, 2010, the Puerto Rico Internal Revenue Code of 2011, as amended, including, for these purposes, any regulations promulgated by the Puerto Rico Department of the Treasury with respect to the provisions of the P.R. Code, and any successor thereto.
PR Code means the Puerto Rico Internal Revenue Code of 2011, as amended from time to time.
PR Code means the Puerto Rico Internal Revenue Code of 2011, as amended, any successor thereto and any regulation promulgated thereunder.
PR Code means the Puerto Rico Internal Revenue Code of 1994, as amended from time to time. Reference to any section of the PR-Code includes reference to any comparable or succeeding provisions of any legislation which amends, supplements or replaces such section or subsection; provided further that with respect to Plan years beginning on or after January 1, 2011, it shall mean the Puerto Rico Internal Revenue Code of 2011, as amended from time to time (also referred to as the “New PR Code”), and as further amended from time to time. When the context so requires, the provisions of the Puerto Rico Internal Revenue Code of 1994, as amended may also be referred to as the “94 PR-Code.