Does the Puerto Rico Code permit the enforcement of QDROs against accounts in Puerto Rico qualified plans? The Puerto Rico Code prohibits the diversion of assets from the trust for purposes other than the exclusive benefit of participants, but also requires that plans comply with the provisions of ERISA, which permits QDROs.

My understanding is that PR is subject to US labor code, but not Tax Code, since they have their own tax structure. Thus Title I & IV of ERISA apply.

However, if the plan is sponsored by a US based company, you probably don't get away with the PR tax rules.

In addition, PR has their own labor rules, which prohibited 401(k) plans long after US plans allowed them. This was eventually changed.

Best answer - contact a PR specialist, especially one with substantial numbers of plans there.