All assets backing any pension plan, any retirement or post-employment benefit plan, and any other similar funded retiree or employee benefit shall be inviolable and shall not be considered in the calculation of the petitioner’s value to be distributed pursuant to a plan under §§ 113-113nn of this title or final allocation statement pursuant to § 113g of this title. History —June 28, 2014, No. 71, § 329.
Puerto Rico Legal Code