The Four-Legged Bird that Barks and has a Tail: The “New” Puerto Rico Inter Vivos Trust, Another Type of Business Organization?

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In this article, Alberto J. E. Añeses Negrón offers a theoretical analysis of Puerto Rican trust law. The article focuses on inter vivos trusts and provides an overview of their historical developments. The article establishes an inconsistency with the initial purpose of assimilating the Puerto Rican trust to the Anglo-Saxon model, which leads the author to conclude that the former is merely an additional way of business organization in Puerto Rico and should be characterized as such.

Citation: Alberto J. E. Añeses Negrón, The Four-Legged Bird that Barks and has a Tail: The “New” Puerto Rico Inter Vivos Trust, Another Type of Business Organization?, 88 Rev. Jur. UPR 498 (2019).

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