[Senate Hearing 114-880]
[From the U.S. Government Publishing Office]


                                                        S. Hrg. 114-880

                     PUERTO RICO'S FISCAL PROBLEMS:
                        EXAMINING THE SOURCE AND
                         EXPLORING THE SOLUTION

=======================================================================

                                HEARING

                               BEFORE THE

                       COMMITTEE ON THE JUDICIARY
                          UNITED STATES SENATE

                    ONE HUNDRED FOURTEENTH CONGRESS

                             FIRST SESSION

                               __________

                            DECEMBER 1, 2015

                               __________

                           Serial No. J-114-41

                               __________

         Printed for the use of the Committee on the Judiciary
         
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                       COMMITTEE ON THE JUDICIARY

                  CHARLES E. GRASSLEY, Iowa, Chairman
ORRIN G. HATCH, Utah                 PATRICK J. LEAHY, Vermont, Ranking 
JEFF SESSIONS, Alabama                   Member
LINDSEY O. GRAHAM, South Carolina    DIANNE FEINSTEIN, California
JOHN CORNYN, Texas                   CHARLES E. SCHUMER, New York
MICHAEL S. LEE, Utah                 RICHARD J. DURBIN, Illinois
TED CRUZ, Texas                      SHELDON WHITEHOUSE, Rhode Island
JEFF FLAKE, Arizona                  AMY KLOBUCHAR, Minnesota
DAVID VITTER, Louisiana              AL FRANKEN, Minnesota
DAVID PERDUE, Georgia                CHRISTOPHER A. COONS, Delaware
THOM TILLIS, North Carolina          RICHARD BLUMENTHAL, Connecticut

      Kolan L. Davis, Republican Chief Counsel and Staff Director
      Kristine Lucius, Democratic Chief Counsel and Staff Director
                           
                           
                           C O N T E N T S

                              ----------                              

                           OPENING STATEMENTS

                                                                   Page

Grassley, Hon. Charles E.........................................     1
    Prepared statement...........................................    36
Schumer, Hon. Charles E..........................................     5
    Prepared statement...........................................    39
Blumenthal, Hon. Richard.........................................     3

                               WITNESSES

Carrion, Richard.................................................    16
    Prepared statement...........................................    50
    Responses to written questions...............................   138
Colon De Armas, Carlos A.........................................    11
    Prepared statement...........................................    59
    Responses to written questions...............................   140
Garcia Padilla, Alejandro J......................................     7
    Prepared statement, dated October 22, 2015...................    42
    Prepared statement, dated December 1, 2015...................    97
Pierluisi, Pedro R...............................................     8
    Prepared statement...........................................    99
Pollock, Alex J..................................................    14
    Prepared statement...........................................   101
    Responses to written questions...............................   146
Ravitch, Richard.................................................    17
    Prepared statement...........................................   108
    Responses to written questions...............................   148
Spencer, Stephen J...............................................    12
    Prepared statement...........................................   110
    Responses to written questions...............................   151

                                APPENDIX

Items submitted for the record...................................   163

 
                     PUERTO RICO'S FISCAL PROBLEMS:
                      EXAMINING THE SOURCE AND
                      EXPLORING THE SOLUTION

                              ----------                              


                       TUESDAY, DECEMBER 1, 2015

                              United States Senate,
                                Committee on the Judiciary,
                                                    Washington, DC.
    The Committee met, pursuant to notice, at 10 a.m., in Room 
226, Dirksen Senate Office Building, Hon. Charles E. Grassley, 
Chairman of the Committee, presiding.
    Present: Senators Grassley [presiding], Hatch, Lee, Perdue, 
Tillis, Schumer, Durbin, Klobuchar and Blumenthal.

         OPENING STATEMENT OF HON. CHARLES E. GRASSLEY,

             A U.S. SENATOR FROM THE STATE OF IOWA

    Chairman Grassley. This is how we planned the hearing, that 
I am going to give an opening statement, Senator Blumenthal is 
going to give an opening statement, and if Senator Schumer 
comes, he will give an opening statement because he can't stay 
around for Q&A. And then we're going to call on the Governor 
and the Congressman, and it's my understanding we have agreed 
that we will listen to the Congressman and the Governor and not 
have questions of them. And then we will go to our second 
panel.
    The purpose of today's hearing is to learn more about the 
origins of Puerto Rico's fiscal problems and what's needed to 
help restore fiscal balance and economic growth. It's my hope 
that we will have a valuable discussion based on facts and 
informed by our witnesses' expertise.
    Puerto Rico's debt crisis didn't happen overnight. It has 
been years in the making. Fundamentally, the starting point for 
any solution is to first identify the problem and understand 
its size and scope. Unfortunately, confusion reigns as Puerto 
Rico has failed to provide audited financial statements for the 
past 2 years.
    What we do know is that for many years as Puerto Rico's 
economy suffered, debt and spending increased to the point 
where the isle--island lost investor confidence. Puerto Rico 
has defaulted on certain debt obligations, lost access to the 
normal markets, and now faces a liquidity crisis. The Governor 
and others have stated that the island's current debt ``is not 
payable.''
    Puerto Rico's economy has suffered for decades, in part, 
because of barriers to job creation and labor force 
participation. The Federal minimum wage mandate, generous 
entitlement programs, red tape and the bureaucracy, and a 
bloated public sector have stifled business activity. This has 
a direct impact on Puerto Rico's residents. They are, of 
course, our fellow U.S. citizens. High unemployment rates have 
resulted in a declining population as Puerto Ricans have left 
the island to search for better jobs. A diminished population 
means lower tax revenues to fund government.
    Despite these long-term economic challenges, for many years 
Puerto Rico maintained a balanced budget and high credit 
ratings on its debt. So, what then led to the fiscal crisis 
that the island faces today? While the economic challenges may 
be debatable, it's clear that since 2000, Puerto Rico's public 
debt has risen from 60 percent of GDP to now more than 100 
percent. This is an indication of serious fiscal mismanagement.
    Thanks to the highly attractive triple-tax exempt status of 
its bonds, it was easier for the island to borrow and paper 
over deficits rather than address financial shortcomings and 
economic realities in order to balance the budget. The 
consequence of this decision is an accumulation of 
approximately $72 billion of debt, arising from roughly 17 
different debt issuers. This includes more than $18 billion in 
constitutionally protected general obligation debt and also 
around $24 billion in debt issued by public corporations, like 
the Puerto Rico Electric Power Authority.
    Moreover, because of its triple-tax exempt status, a wide 
array of investors own Puerto Rican bonds. According to 
Bloomberg, Puerto Ricans alone hold $20 billion of the debt. 
And nearly 60 percent of Puerto Rico's debt is held largely in 
the individual retirement accounts and 401(k)'s of regular 
folks throughout the United States. I am told that 
approximately 16,000 Iowans are invested in funds that hold 
PREPA bonds. And, of course, these folks aren't vultures. They 
are middle-class Americans who probably knew little about 
Puerto Rico's finances. They simply invested in one of the many 
tax-exempt municipal bond funds containing Puerto Rico's bonds.
    Notwithstanding all of this, we are told that Puerto Rico's 
debt needs to be restructured in order to address its fiscal 
challenges. Puerto Rico, though, lacks access to an orderly 
debt restructuring mechanism, like Chapter 9 of the Bankruptcy 
Code. Thus, Congress has been called upon to extend Chapter 9 
to Puerto Rico's public corporations, or to create a broad new 
bankruptcy regime that people have dubbed as ``Super Chapter 
9'' to restructure all debt, including the island's 
constitutionally guaranteed general obligation bonds. According 
to a recent New York Times article, quote, ``advisers to the 
island's government have been urging the Governor to default on 
the debt, saying that the only a catastrophe would move 
Congress--especially Republicans--to help,'' end of quote. I 
hope the Governor will tell us whether this is accurate. If so, 
it would trouble to me greatly if true.
    This is not the first time Congress has been asked to help 
address a situation like Puerto Rico now faces. In the past, we 
have provided help in a bipartisan way. During the 1990s, the 
District of Columbia faced a fiscal crisis, as it was insolvent 
and unable to pay. Congress worked with the District and the 
Clinton administration officials to pass the District of 
Columbia Financial Responsibility and Management Assistance Act 
in 1995. We'll hear more about the response to that crisis and 
others from our witnesses today. I'll note that Congress 
considered extending Chapter 9 to the District of Columbia, but 
decided that there was, quote, ``little practical significance 
or advantage to such a legislative gesture,'' end quote. The 
Committee report to that bill stated, quote, ``the issues 
facing the District of Columbia...require political and 
structural, as well as financial remediation,'' end of quote.
    One of the reasons extending Chapter 9 to the District was 
rejected is because it is designed primarily to restructure and 
decrease municipal debt, the idea being that relief from 
creditors is what is needed in order to gain a fresh start. But 
Chapter 9 cannot bring about financial rehabilitation. It does 
not increase economic growth or alter the fundamental fiscal 
trajectory. In short, Chapter 9 cannot address the root causes 
of fiscal problems, but instead pushes them off to future 
generations.
    As for Super Chapter 9, this is something that no State can 
do and has been described as, quote, ``unprecedented in the 
American context,'' end of quote. It would be a bad idea, with 
negative consequences, for Congress to permit Puerto Rico to 
walk away from its constitutional debt obligations. Unlike 
other bonds, constitutional debt, whether issued by Puerto Rico 
or any of our States, has that government's full faith and 
credit commitment to repay the debt.
    And let us not forget that Puerto Rico issued its bonds 
with the knowledge that Chapter 9 bankruptcy wasn't an option 
for--in the event of a default. Is it fair to retroactively 
change the rules at the expense of these investors if other 
options exist for addressing Puerto Rico's debt problems? At 
least--at the very least, this is an idea that should be at the 
end of the line, not at the front of the line.
    The challenges Puerto Rico face are great and require more 
than just short-term solutions that don't provide long-term 
relief. The debt is a symptom of a bigger problem. Merely 
extending debt restructuring authority, absent tools to address 
the fundamental causes of the fiscal problem, is not a long-
term solution that will help Puerto Rico.
    Puerto Rico has struggled to make the difficult decisions 
to cut spending and balance its budget. If Congress is to act, 
then we must ensure that Puerto Rico has the tools to help 
itself out of this situation. Today's hearing can help us 
identify what may, or may not, need to be considered for Puerto 
Rico to get its balance sheet back in order. Senator 
Blumenthal.

         OPENING STATEMENT OF HON. RICHARD BLUMENTHAL,

          A U.S. SENATOR FROM THE STATE OF CONNECTICUT

    Senator Blumenthal. Thank you, Mr. Chairman. I particularly 
want to thank you for having this hearing and other colleagues 
on the Committee for your contributions this morning and over 
the past months. Most especially Senator Hatch as Chairman of 
the Finance Committee, I know has been working diligently, and 
I want to welcome our two first witnesses who have really 
dedicated themselves to addressing and solving these problems, 
which are so intractable and difficult, so that our fellow 
Americans--and they are our fellow Americans in Puerto Rico, 
3.5 million United States citizens--can be saved from the 
financial and humanitarian catastrophe and calamity that 
threatens them and really our entire country, because we will 
all be affected by the catastrophe that threatens here.
    What Congress does or fails to do with respect to Puerto 
Rico will have indeed a massive impact not only on those 3.5 
million fellow Americans but throughout the financial--
financial market in the United States and possibly even around 
the world. And it will send a profoundly significant message 
about the Federal Government's moral responsibility well beyond 
our financial obligation, our moral responsibility to look out 
for fellow Americans regardless of where they live.
    There has been a lot of discussion about how we got here. 
We should always learn from history so we don't repeat it. But 
right now this crisis demands action. Many of us remember the 
headline that appeared in the newspapers not so long ago in 
American history that was, in effect, Congress to New York, 
``Drop dead.'' Congress cannot tell Puerto Rico to drop dead 
financially anymore than it could New York or any other State 
represented by my colleagues here today. What Puerto Rico needs 
is very simply the authority to address and deal with its 
financial problems and authority is lacks simply by a quirk of 
history. And reasonable people may disagree about the details 
of the current situation, but one thing should be absolutely 
clear. This situation is unsustainable. The status quo is 
unacceptable. And we need to come together, regardless of party 
and geography, to fashion and craft a solution that enables 
Puerto Rico to restructure its debts under the auspices of a 
court.
    Working with my colleagues like Senator Schumer--and I want 
to thank him for his leadership as well--Senator Menendez, 
Senator Gillibrand, and Nelson, I have put forward a plan for 
moving forward. The plan begins by recognizing, as one of the 
Republican witnesses at this hearing has said, that debts 
cannot be--debts that cannot be repaid will not be repaid. 
Debts that can't be paid back will not be paid back. Puerto 
Rico can and must reform itself, but no amount of long-term 
reform will address the short-term reality that Puerto Rico 
cannot pay its current debts when due. That is the definition 
of insolvency, both in law and practical reality.
    The only question is whether this reality results in a 
messy and chaotic default with nobody winning except the 
legions of predators' attorneys who will spend years, countless 
billable hours, fighting each other. As we have seen for more 
than a decade in the case of Argentina, the alternative is an 
orderly restructuring which served the public interest as well 
as the interests of our fellow Americans in Puerto Rico. If we 
prefer an orderly, rational, deliberative, productive process, 
Congress must act.
    Puerto Rican--Puerto Rico also needs and deserves equal 
treatment under the Earned Income Tax Credit, the Child Tax 
Credit, and Federal health care programs. Not only will equal 
treatment alleviate suffering among Puerto Rico's people, it 
will reduce pressure on the Puerto Rican government and free up 
resources to resolve the island's fiscal crisis.
    Others have different ideas about how to help Puerto Rico, 
and I appreciate those ideas and my colleagues who have offered 
them on both sides of the aisle. I am open to any proposal that 
will actually solve the problem. What is essential is that we 
act, and we must act before it is too late.
    I want to close by making one thing really completely clear 
here. Congress, generally, and this Committee, in particular, 
are at a crossroads. Puerto Rico is at a crossroads, but 
America is at a crossroads in addressing the needs of 3.5 
million Americans but our financial markets and our moral 
obligation. Eight percent of Puerto Ricans have fled the island 
since 2006 as a result of diminished economic opportunity. 
Eighty-four thousand Puerto Ricans came to the mainland last 
year alone. Those are numbers you see after an armed conflict 
or a disaster. They are a mark of tragedy on an island that 
deserves better. And if Congress fails to act, the situation 
could become much worse.
    Just today, Puerto Rico has narrowly averted a complete 
default that could have hobbled its government, including its 
ability to provide education, law enforcement, health care, and 
other essential services. It avoided this default only by 
resorting to unsustainable financial gymnastics. Let's be very 
blunt and real. Those financial gymnastics cannot be sustained 
or continued indefinitely. The financial somersaults and 
headstands must end.
    The prospect of a humanitarian catastrophe within the 
United States territory is very real, and it is very immediate. 
Congress can act to prevent this catastrophe, or it can choose 
not to do so. If we fail that, the responsibility is ours. I 
know that Members of this Committee will address rather than 
shirk that responsibility, and I look forward to working with 
all of my colleagues in the coming days. Thank you, Mr. 
Chairman.
    Chairman Grassley. Thank you. It is my understanding that 
Senator Schumer has to go.
    Senator Schumer. I do.
    Chairman Grassley. You asked if he could speak. Go ahead.

         OPENING STATEMENT OF HON. CHARLES E. SCHUMER,

           A U.S. SENATOR FROM THE STATE OF NEW YORK

    Senator Schumer. Thank you, Mr. Chairman, and I very much 
appreciate your letting me speak and, more importantly, having 
this hearing. It is such an important issue. There are 
different views in this Congress. But just ignoring them and 
sweeping them under the rug will accomplish nothing. So, thank 
you so much for holding the hearing.
    And let me just say I am committed to finding a solution to 
help not just the 3.5 million Americans living in Puerto Rico 
but the additional 5.2 million living in the United States, 
including over 1 million in New York. These are brothers and 
sisters, sons and daughters, uncles and aunts, worried about 
the quality of life of their relatives and friends living on 
the island, and they deserve the peace of mind to know that 
Americans, no matter where they live--on the mainland or on the 
island--are Americans and are entitled to the same rights and 
quality of life we all expect. We have a basic American 
responsibility to answer that call, to aid all American 
citizens in times of crisis, regardless of where they live.
    So, Mr. Chairman, here is the bottom line. The Puerto Rican 
people can no longer wait. They can no longer wait for Congress 
to give them the tools they need to address a disastrous 
financial crisis. The situation in Puerto Rico grows more dire 
each month, and my good colleague and Co-Sponsor--lead sponsor 
on our bill has laid that out.
    The bill we have put forward, Senator Blumenthal and I, the 
Puerto Rican Chapter 9 Uniformity Act, that many of my 
colleagues on this Committee also support, provides Puerto Rico 
with the authority to access Chapter 9 protections and would be 
a significant step in the right direction, allow them to begin 
to climb out of this financial hole.
    I recognize, of course, that there's more that can be done 
and more that should be done. I have never said that our 
Chapter 9 bill would be a silver bullet that solves all of the 
issues. There's no question in my mind Puerto Rico needs some 
restructuring authority. But there's much more we can do.
    I have introduced legislation to address several aspects of 
the health care crisis, including issues like Medicaid funding 
and fairness, appropriate Medicare reimbursement, equitable 
physician payments. The disparities in how the Medicare and 
Medicaid programs treat Puerto Rico versus the rest of the 
United States are significant and also need to be addressed.
    But today's hearing is focused on the legal authority that 
is appropriate to provide Puerto Rico to be able to 
sufficiently resolve the significant debt burden it faces, and, 
more importantly, Puerto Rico needs sufficient authority to 
compel all the creditors to come to the table. There are 
different creditors with different agendas. If they would all 
come to the table, we could get something done here. The 
legislation requires that, forces that to happen.
    I'm deeply concerned, if we are unable to address these 
issues and provide Puerto Rico with sufficient restructuring 
authority in the near term, we're going to see a humanitarian 
crisis develop on the island. The Puerto Rican people have 
already lost access to the capital markets, and should they 
default on more and more debt payments, it is a real worry we 
could see public services--health care, education, utilities--
become scarce.
    Residents of the island have already begun to flee their 
homeland, as Senator Blumenthal mentioned. If the economic 
situation worsens, the population shift from the island to the 
mainland will continue until the only ones left are those who 
have no resources to move.
    So, the Puerto Rican people can no longer wait. This 
country can no longer wait. Congress must act now, and I thank 
my colleagues on both sides of the aisle not just for having 
the hearing, but for rolling up their sleeves and exploring 
what solutions can be agreed upon to address this important 
issue.
    I ask unanimous consent that the rest of my statement be 
added to the record, and I very much appreciate the courtesy of 
you, Mr. Chairman, Ranking Member Blumenthal today, and all the 
other Members to make my statement.
    Chairman Grassley. Thank you, Senator Schumer.
    Our first panel is Puerto Rican Governor Garcia Padilla and 
Resident Commissioner Pierluisi. I welcome both of you. Thank 
you for joining the Committee. We have asked each of you to 
provide us with a statement as we consider this very important 
issue. You have 5 minutes, and your complete statements will be 
put in the record. So, proceed, Governor.

              STATEMENT OF THE HONORABLE ALEJANDRO

                JAVIER GARCIA PADILLA, GOVERNOR,

                  COMMONWEALTH OF PUERTO RICO

    Governor Garcia Padilla. Thank you, Chairman Grassley, 
Ranking Member Blumenthal, and Members of this Committee. 
Puerto Rico is facing a crisis with severe consequences for the 
lives of 3.5 million American citizens on the island. More than 
300,000 have moved away in the last decade. Inaction by 
Washington at this time will only aggravate the state of 
affairs. A comprehensive solution is imperative. Give us the 
tool to make it happen.
    This hearing is proof enough--and I really appreciate it--
that you are aware of the gravity of Puerto Rico's current 
state. On the other hand, one thing that I still hear 
frequently in the halls of this Congress is that we in Puerto 
Rico have not done enough to solve our problems. That's not 
true. My constituents have made significant sacrifices over the 
past 10 years, and the administration from both governing 
parties in Puerto Rico have implemented measures to shore up 
public finances. And while we may disagree on the effectiveness 
of the strategies, one thing is clear: We, the people of Puerto 
Rico, have done our part.
    Over the last decade, Puerto Rico has endured significant 
austerity measures. My administration has cut expenditures by 
over 20 percent of the budget. We have reformed our largest 
pension fund from defined benefits to defined contribution, 
including current employees. A new tax on pricing was put in 
place, and, most importantly, Puerto Rico is currently 
transitioning from a sales tax to a value-added tax with an 
11.5-percent rate. My administration has approved new revenue 
measures that impacted gasoline and water rates that are 
mentally--dramatically reducing government expenditures and 
froze collective bargainings. Public transportation routes have 
been cut, and we have been consolidating schools to improve 
education outcomes and force cost savings.
    The reduction in the government payroll has also been 
dramatic, 27 percent over the last 7 years, which is affecting 
already essential services. And massive outmigration is 
shrinking our tax base and is also in a death spiral. These 
austerity measures are in addition to the sales tax implemented 
in 2007 along with increasing tolls on water rates under the 
previous administration. Property tax rates were doubled. A new 
4-percent excise tax on the exports from foreign and U.S. 
corporations with manufacturing operations in Puerto Rico was 
legislated, and more than 30,000 public employees were laid 
off.
    We have taken significant austerity measures, and we will 
take additional ones if it is necessary. But the magnitude of 
the fiscal and economic problem bearing down on Puerto Rico is 
simply too large. We cannot solve this crisis alone, and 
Congress has a very important role to play.
    The loss of Section 936 benefits significantly contributed 
to the crippling of our economy and led directly to the 
recession that began in 2006. The 1984 amendments to exclude 
Puerto Rico from the Bankruptcy Code further aggravate the 
present crisis and lack, as First Circuit Judge Torruella 
noted, any rational base or clear policy reasons for their 
enactment. The imminence of a default when presented with the 
alternative between paying our creditors and providing 
essential government services looms large. Absent an orderly 
process, its effects will be catastrophic.
    That is why starting today the Commonwealth of Puerto Rico 
will have to claw back revenues pledged to certain bond issues 
in order to maintain essential public services. We have taken 
this difficult step in the hope that Congress will act soon. 
But let us be clear: We have no cash left. The emergency 
measures we have taken to avoid a default and maintain 
essential services are unsustainable.
    Members of the Committee, as you know, my request for 
immediate action, we have never asked Congress for a bailout, 
and we are not seeking one today. We ask for access to a legal 
framework to restructure our liabilities; fair treatment in 
Medicaid and Medicare funding; reforms that stimulate labor 
force participation; and tax measures that attract investment 
to Puerto Rico and create jobs; an exemption from the Jones 
Act, just like the one of our close neighbors, the United 
States Virgin Islands.
    Mr. Chairman, Members of the Committee, this is a distress 
call from a ship of 3.5 million American citizens that have 
been lost at sea since 199-1996. This is a distress call 
requesting tools to sail, not a bailout. We are asking for the 
tools to finish the job. It's your choice whether to answer or 
to disreg--disregard this call from the people of Puerto Rico. 
The cost of delay will be significant. The cost of inaction 
will be catastrophic.
    Again, please, give us the tools, and we will finish the 
job. Thank you so very much for your attention.
    [The prepared statement of Governor Garcia Padilla appears 
as a submission for the record.]
    Chairman Grassley. Thank you, Governor. Now, Congressman.

              STATEMENT OF THE HONORABLE PEDRO R.

              PIERLUISI, RESIDENT COMMISSIONER FOR

           PUERTO RICO, U.S. HOUSE OF REPRESENTATIVES

    Representative Pierluisi. Chairman Grassley, Ranking Member 
Blumenthal, and Members of the Committee, thank you for 
inviting me to speak on behalf of the island's 3.5 million 
American citizens I represent in Congress.
    When Puerto Rico becomes a State, as I know it will, my 
constituents will vote for the President and Members of 
Congress who make our laws, and they will be treated equally 
under those laws. Until then, Puerto Rico must depend on the 
goodwill of Senators and Representatives from the States. We 
must make the case for congressional action and hope you find 
it compelling. We are reduced to the role of a supplicant, 
pleading for equal treatment, or at least more equitable 
treatment.
    What a shameful arrangement--for us, but also for you.
    I believe in American exceptionalism--the concept that this 
country is unique in terms of its character and its conduct. 
But I also believe that the manner in which the Federal 
Government has treated Puerto Rico could cause one to question 
whether our Nation's devotion to democratic self-government is 
rhetorical rather than real.
    This is the fifth congressional hearing on Puerto Rico this 
year. At each hearing I have emphasized that Puerto Rico 
confronts a crisis for two reasons.
    First, over the years, the Puerto Rico government--with 
certain notable exceptions--has demonstrated a lack of 
discipline, transparency, and common sense when it comes to 
managing its finances and creating a business climate that 
attracts private investment, generates jobs, and grows the 
economy. Any individual that aspires to a leadership position 
in Puerto Rico should acknowledge that too many island 
officials have a record of overpromising and underdelivering 
and should have a credible plan to break this cycle.
    Second, the Federal Government's policies toward Puerto 
Rico are inequitable and incoherent. They essentially make it 
impossible for the island to prosper, even if our local leaders 
were beyond reproach.
    Just as Puerto Rico's leaders must concede their failures, 
this Congress must acknowledge its own responsibility. 
Introspection is a two--two-way street.
    For example, it is inexcusable that over 500 days have 
elapsed since the end of FY 2014 and the Puerto Rico government 
has not yet released an audited financial statement. Members of 
Congress are right to criticize Puerto Rico for such 
ineptitude. Just ask Senator Hatch yesterday.
    But let's place things in proper perspective. Puerto Rico 
has been treated 20/20 unequally under Medicaid and Medicare 
for 50 years, under the SSI and EITC programs for over 40 
years, and under the CTC program for nearly 20 years. The 
argument that Congress needs audited financial statements from 
Puerto Rico before it can act to rectify these devastating, 
decades--decades-long disparities defies logic.
    Faced with this lack of Federal economic support, and 
seeking to provide a decent quality of life for its people, the 
Puerto Rico government--unwisely but understandably--has 
overspent its own funds and overborrowed in the bond market. 
This has led to recurring deficits, a large debt, and the loss 
of over 60,000 residents a year through migration to the 
States.
    For both moral and practical reasons, Congress should 
swiftly enact a legislative package that gives Puerto Rico more 
equitable treatment under Federal programs. Of course, these 
provisions will cost money, just as it costs the Federal 
Government money every year when it spends $2.5 billion to 
support the Medicaid program in Iowa, or sends over $400 
million in checks to working families in Utah, or spends over--
or provides $100 million to vulnerable individuals in Vermont 
under the SSI program. If Congress refuses to provide fair 
treatment to my constituents, they will continue to move in 
massive numbers to the States in order to obtain it. That is 
the logical consequence of an illogical system.
    This package should also authorize Puerto Rico to 
restructure a meaningful portion of its debt. We can have a 
reasonable debate about the scope and nature of this authority, 
which falls within the jurisdiction of this Committee, but at 
the very least, Puerto Rico should have the same ability to 
adjust its debts as the States. Providing this authority will 
cost the Federal Government nothing; whereas, failing to 
provide it will have an enormous humanitarian cost.
    If, but only if, Congress acts on these items that I have 
laid out, I will not oppose the creation of an independent 
board that respects the Puerto Rico government's primary role 
in crafting its budget and making fiscal policy, but that is 
authorized to ensure that the Puerto Rico government complies 
with appropriate budgeting standards and fiscal metrics. As I 
see it, this board should be redundant, because the Governor 
and Legislative Assembly of Puerto Rico ought to be conforming 
to such standards and metrics anyway, and so, I would not 
object to Federal oversight to make certain that they do.
    Five congressional hearings are enough. It is time for 
Congress to legislate and, in so doing, to be part of the 
solution to a problem it had a significant role in creating. 
Thank you.
    [The prepared statement of Representative Pierluisi appears 
as a submission for the record.]
    Chairman Grassley. Thank you, Congressman. Thank you, 
Governor. You are free to go, and now we will call the second 
panel.
    [Pause.]
    I am going to introduce the panel while you are coming up. 
Turning to our second panel of witnesses, Dr. Carlos Colon de 
Armas is a professor of finance, Graduate School of Business, 
University of Puerto Rico. Prior to that he served as executive 
vice president for Government Development Bank for Puerto Rico. 
He has an undergraduate degree from the University of Puerto 
Rico and a Ph.D. from Purdue.
    Stephen Spencer is a managing director, Financial 
Restructuring Group of Houlihan Lokey, where he focuses on 
advising companies in executive distress recapitalizations. He 
has represented creditors in several municipal restruct--
restructurings resulting in significant experience on municipal 
finance issues. He received an undergraduate degree from the 
University of Wisconsin, Madison.
    Alex Pollock is a resident fellow at the American 
Enterprise Institute, Washington, DC, where he works on several 
policy issues, including the role of uncertainty and risk of 
financial systems. From `91 to 2004, Mr. Pollock served as the 
President and CEO of the Federal Home loan Bank board--Federal 
Loan Home Bank of Chicago. He has an M.P.A. from Princeton 
University, an M.A. from Chicago U and a B.A. from Williams 
College.
    Richard Carrion is chief executive officer of Popular Inc., 
which is the largest banking institution by both assets and 
deposits in Puerto Rico. He spent more than 35 years working in 
banking at Popular. He has a master's degree from MIT and a 
bachelor's degree from the University of Virginia--University 
of Pennsylvania.
    Richard Ravitch is former Lieutenant Governor of the State 
of New York, which is one of many jobs he has held throughout 
his career. From `75 to `76, he assisted New York City and 
State officials in resolving New York City's crisis. He has an 
undergraduate degree from Columbia and a law degree from Yale.
    Welcome, and I thank all of you for being with us today, 
because we know it takes a lot of preparation. Your opening 
statements will be the same as other witnesses', 5 minutes. 
Longer statements will be put in the record, and we'll have a 
lot of questions, so I hope you'll stay to the time. We will 
start with Dr. Colon de Armas.
    I want to make an announcement. At 11:10, I have to be gone 
for a short period of time, and Senator Perdue will chair the 
hearing at that particular time. Would you proceed with your 
testimony.

         STATEMENT OF CARLOS A. COLON DE ARMAS, PH.D.,

            PROFESSOR OF FINANCE, GRADUATE SCHOOL OF

              BUSINESS, UNIVERSITY OF PUERTO RICO,

                     SAN JUAN, PUERTO RICO

    Mr. Colon de Armas. Good morning, Chairman Grassley, 
Ranking Member Blumenthal, and Members of the Committee. Thank 
you for the opportunity to appear here today to discuss Puerto 
Rico's fiscal and economic challenges.
    My name is Carlos Colon de Armas. I am a professor of 
finance at the Graduate School of Business at the University of 
Puerto Rico. This document starts with an executive summary, 
that highlights the key points of my written testimony. Given 
the time constraints, I will limit my initial remarks to the 
executive summary, and I will leave the rest for the record and 
to discuss with you in the Q&A portion of the hearing.
    Puerto Rico faces two distinct challenges. A fiscal crisis 
and an economic crisis. Contrary to what most people are 
saying, the available evidence indicates that the fiscal crisis 
was not caused by a weakening economy. For one, the downward 
trend in the economy began almost three decades before the 
fiscal problems started. More importantly, public expenses 
started to get out of line at the same time that general fund 
revenues were increasing at a healthy pace.
    To finance its profligate ways, the government of Puerto 
Rico sacrificed its limited borrowing capacity that was 
supposed to be utilized only to finance public investments and 
used it instead to finance spending. As a result, an already 
fragile economy experienced a significant loss of investments 
and deteriorated even more.
    Fixing the economy of Puerto Rico, while necessary, will 
not repair the island's fiscal crisis. To fix the fiscal 
crisis, the government of Puerto Rico needs to cut spending. To 
fix the economic crisis, public and private investments on the 
island must be increased, and the business climate in Puerto 
Rico should be improved.
    The starting point to fix the fiscal crisis should be to 
cut expenses in the general fund by $1 to $1.5 billion. To be 
most effective, this reduction should be achieved through a 
participatory process that must include all relevant interest 
groups, including labor leaders. The evidence shows that this 
level of reduction in expenses is feasible, without the need to 
fire government employees, and without affecting the quality of 
the public services required by the citizens.
    The available evidence also demonstrates that the 
government of Puerto Rico has the necessary resources to honor 
its debt commitments as originally contracted. In other words, 
the public debt of Puerto Rico can be paid. Therefore, from the 
standpoint of what is best for Puerto Rico, default, 
bankruptcy, debt restructuring, or any kind of negotiation that 
involves not complying with debt commitments as originally 
contracted should be avoided at all costs.
    In this regard, the key consideration should be how to 
restore access to financial markets to enhance investments on 
the island. It would be incorrect to frame this issue as a 
short-term budgetary matter. To improve the quality of life on 
the island, more investments are needed. For those investments 
to take place, financing is necessary for which access to 
financial markets is essential.
    As an example, look at the recent drought in the San Juan 
metro area which left many residents without water for up to 5 
days a week, while water was going to waste on the western side 
of the island. This situation illustrates vividly the human 
costs of the government's inability to access financial markets 
to finance projects that are critical for everyday life in 
Puerto Rico.
    It also is important to mention that the government of 
Puerto Rico intends to force bond holders to suffer losses for 
problems caused not by the bonds but by unfunded loans issues 
by its own government development bank. Such an outcome, if 
implemented, would be unreasonable.
    To address many of these issues, appointing a control board 
has been proposed. I have mixed feelings toward that proposal. 
On the one hand, I recognize that a control board may be very 
effective to put the financial house in order and restore 
credibility in Puerto Rico. On the other hand, we do not need 
people to make hard decisions. We need people to make smart 
decisions. Yet these control boards have the tendency to enter 
troubled spots to cut indiscriminately. In Puerto Rico, this 
would not be the correct approach to follow.
    Perhaps instead of creating such a board, it could make 
more sense to establish specific targets of what needs to be 
done and to counter with an independent certified public 
accountant to certify whether it has been done. This approach 
would have the added benefit of keeping responsibility in the 
hands of the public officials whose job it is to fix these 
problems.
    The reality is that all the time that government officials 
are dedicating to measures like bankruptcy, debt restructuring, 
debt negotiations, and control boards diverts their attention 
from the important actions that they should be undertaking.
    Chairman Grassley. Can I ask you to summarize your 
statement?
    Mr. Colon de Armas. I am finishing.
    Chairman Grassley. Okay.
    Mr. Colon de Armas. It would be more productive if all that 
time and effort were dedicated instead to reducing public 
expenses. The rest is basically for the record.
    [The prepared statement of Mr. Colon de Armas appears as a 
submission for the record.]
    Chairman Grassley. Thank you. Mr. Spencer.

                STATEMENT OF STEPHEN J. SPENCER,

           MANAGING DIRECTOR, FINANCIAL RESTRUCTURING

         GROUP, HOULIHAN LOKEY, MINNEAPOLIS, MINNESOTA

    Mr. Spencer. Chairman Grassley, Ranking Member Blumenthal, 
and Members of the Committee, my name is Stephen Spencer. I 
appear today for Franklin Advisers and OppenheimerFunds, who 
together own about $10 billion in Puerto Rican debt on behalf 
of more than a half million retail investors throughout the 
country.
    For 18 months, I have led negotiations between my clients--
Franklin, Oppenheimer, and six other fund managers and the 
Puerto Rico Electric Power Authority, or PREPA. We got to a 
deal on significant debt relief to support PREPA's recovery, 
and I earned a deep understanding of Puerto Rico's problems in 
the process.
    Puerto Rico and its allies say access to Chapter 9 is an 
issue of fairness and a simple, effective fix. Nothing could be 
further from the truth. Giving Chapter 9 to Puerto Rico would 
impose a bailout on the backs of millions of retail investors, 
violate the sanctity of contract, undermine the rule of law and 
harm the Commonwealth and municipal debt markets throughout the 
country. More specifically, extending Chapter 9 would be poor 
public policy for three primary reasons.
    One, Chapter 9 would not allow Puerto Rico to fix its 
problems. Take Detroit. Presented as a success, but in reality 
a series of failures--a failure to address pensions, a failure 
to cut costs, a failure to streamline government. The court's 
own expert witness testified that the bankruptcy was largely 
focused on deleveraging the city, often to the exclusion of 
fixing the city's broken operations.
    This is the problem with Chapter 9. From Detroit and other 
recent Chapter 9 cases, like Vallejo, Stockton, and San 
Bernardino, the message to municipal officials is clear, pay 
bond holders as little as possible to avoid necessary reform as 
long as possible. Pensions that Vallejo and Detroit refused to 
address are already forcing Vallejo to contemplate a second 
Chapter 9 and threatening Detroit's recovery. Post bankruptcy, 
Detroit still needs help from the State of Michigan to issue 
debt. If Puerto Rico gets Chapter 9 today, it will be back to 
the Federal Government for help tomorrow, because like Detroit, 
no one will loan it money.
    The maturity of Puerto Rico's debt is held directly or 
indirectly--and this is the second point. Extending it Chapter 
9 will hurt individual retail investors in the broader muni 
market. The majority of Puerto Rico's debt is held directly or 
indirectly by individual retail investors, a largely mom-and-
pop investor base, who buy municipal debt because it is safe. 
Congress told these retail investors they didn't have to worry 
about a Puerto Rican Chapter 9, so they bought Puerto Rico's 
bonds at lower interest rates. Over 30-plus years, the 
Commonwealth enjoyed billions in interest savings that these 
retail investors will never recover. That's the consequence of 
retroactively changing the rules and shows why so many 
individual investors would feel betrayed by Congress giving 
Puerto Rico access to Chapter 9.
    For the broader muni market, the Detroit experience 
suggests that extending Chapter 9 to Puerto Rico will be 
seriously disruptive. Post Detroit, yields on Chicago's debt 
increased 100 basis points, and they haven't returned to pre-
Detroit levels. That cost Chicago $180 million in increased 
interest expense annually. And that is just Chicago. For the 
city of Scranton, the cost of borrowing doubled. Because Puerto 
Rico is nine times the size of Detroit, the impact of Chapter 9 
could be even more disruptive.
    Last, to support a long-term recovery, Puerto Rico needs to 
regain access to the municipal credit markets for long-term, 
low-cost financing. Chapter 9 will prevent this from happening.
    Third, Puerto Rico doesn't need Chapter 9 to recover. The 
Commonwealth says it can't pay its debts. That is a failure of 
political will more than statement of economic necessity. 
Puerto Rico has a comparatively low debt burden. Two years ago, 
the Commonwealth itself told investors that its debt load per 
capita is approximately 70 percent lower than any U.S. State. 
Puerto Rico can reduce costs. Puerto Rico's consolidated 
government expenditures have increased 47 percent over the past 
10 years, hardly austerity. And Puerto Rico, an island of 3.6 
million people, has 120 government agencies.
    Puerto Rico can reform its Tax Code. Puerto Ricans do not 
pay Federal income tax. They pay substantially less than U.S. 
taxpayers. Yet the Commonwealth still fails to collect over 40 
percent of its sales taxes and any income tax at all from many 
of its wealthiest residents. KPMG, the Commonwealth's own 
outside tax consultant, found that better tax collection and a 
simpler Tax Code would generate more than $3.6 billion a year. 
That's enough to close Puerto Rico's 5-year projected budget 
gap and leave a surplus of billions.
    I want to leave you with a few simple thoughts. Fix the 
Puerto Rico Tax Code, and you fix Puerto Rico. Fix Puerto 
Rico's government spending, and you fix Puerto Rico. Finally, 
give Puerto Rico Chapter 9, you fix nothing. You undermine the 
deal that we have cut with PREPA and the current negotiations 
toward a broader deal.
    Again, I thank you for your time, and I look forward to 
answering any questions from the Committee.
    [The prepared statement of Mr. Spencer appears as a 
submission for the record.]
    Chairman Grassley. Thank you, Mr. Spencer. Now, Mr. 
Pollock.

                 STATEMENT OF ALEX J. POLLOCK,

              RESIDENT FELLOW, AMERICAN ENTERPRISE

                   INSTITUTE, WASHINGTON, DC

    Mr. Pollock. Thank you, Mr. Chairman and Senator Blumenthal 
and Members of the Committee. The government of Puerto Rico has 
run many years of constant budget deficits so that, as we all 
know, it now has a very large debt, which, according to its own 
statements, it cannot pay. It's cutoff from all normal bond 
market financing. The credit ratings of its many debt-issuing 
entities are at the bottom of the credit scale. It cannot 
produce timely, audited financial statements. Its public 
pension obligations are virtually unfunded, and an estimated 
$44 billion pension liability must be added to the $71 billion 
in government debt, giving us a total of $115 billion.
    It is my recommendation that the Congress should promptly 
create an Emergency Financial Control Board to assume oversight 
and control of the financial operations of the government of 
Puerto Rico, as Congress successfully did in 1995 with 
Washington, DC; as New York State, with Federal encouragement, 
successfully did with the insolvent and defaulting New York 
City in 1975; and as the State of Michigan did with the 
appointment of an Emergency Manager for the insolvent city of 
Detroit in 2013. Such control boards have also been used in 
Cleveland, Philadelphia, and Springfield, Massachusetts, and 
there is plenty of precedent.
    Of course, Congress has sovereignty over territories of the 
United States and the clear authority to create a control 
board. In my opinion, given the severe financial and 
management--or as the Chairman has said, mismanagement--
problems, it also has the responsibility to create a control 
board in Puerto Rico, and in my view, this is the tool that's 
really needed.
    A control board is the first step to take. The initial 
requirement is to establish independent, credible authority 
over all books, records, and other information; to analyze what 
the true overall financial deficit is; to determine which 
Puerto Rican government bodies are insolvent, in particular to 
understand the financial condition of the Government 
Development Bank which lends to all the others; to consider 
fiscal, accounting, and structural reforms which will lead to 
future balanced budgets and control of debt levels; and to 
consider in the light of all of these how the current excessive 
levels of debt should be addressed. The control board, in my 
view, should be instructed to analyze and report to the 
Congress on whether creating a bankruptcy regime for Puerto 
Rico is warranted as a subsequent legislative action.
    The details of the Puerto Rican government's financial 
situation are complex, but the fundamentals are simple. The 
government of Puerto Rico is broke. In the current century, it 
has run a budget deficit every single year--that is 15 years in 
a row. Operating deficits have been financed by borrowing. And 
as debts multiplied, debt service was met by additional 
borrowing, utilizing debt issuance to pay interest on existing 
indebtedness. That is the definition of a Ponzi scheme, which 
must end painfully, as this one is now ending.
    Among the robust precedents for Emergency Financial Control 
Boards, the closest legal parallel is Washington, DC, which, 
like Puerto Rico, is not a State. The city had become a 
financial quagmire by the mid-1990s, and Congress, in a notable 
bipartisan effort, responded with the District of Columbia 
Financial Responsibility and Management Assistance Act of 1995, 
which the Chairman previously cited.
    Although there were disputes and difficulties along the 
way, the Washington D.C. Control Board achieved clear success 
in financial management and controls, efficiency, and reaching 
balanced budgets. It adjourned in 2001, but is authorized to 
return should Washington, DC's budget discipline ever again 
slide into aggregate deficits.
    Now, the cases of New York City and the city of Detroit are 
discussed in my written testimony, and I think all evidence 
indicates the time for a control board has come.
    Mr. Chairman, Puerto Rico's financial and managerial 
problems are severe, and as the Governor has already said, its 
cash is running out. In my judgment, Congress should establish 
the Emergency Finance--Financial Control Board for Puerto Rico 
as a high priority. Thank you for the chance to share these 
thoughts.
    [The prepared statement of Mr. Pollock appears as a 
submission for the record.]
    Chairman Grassley. Thank you, Mr. Pollock. Now, Mr. 
Carrion, proceed please.

                 STATEMENT OF RICHARD CARRION,

               EXECUTIVE CHAIRMAN, BANCO POPULAR,

                     SAN JUAN, PUERTO RICO

    Mr. Carrion. Good morning, Chairman Grassley, Senator 
Blumenthal, and other distinguished Members of the Committee. 
My name is Richard Carrion. I am chairman and CEO of Popular, 
the holding company of Banco Popular de Puerto Rico. Banco 
Popular is the largest financial institution on the island, and 
our 122-year history has been closely linked to that of Puerto 
Rico's.
    While it is an honor to appear before you today, as a 
banker, or even more so as a proud Puerto Rican, I deeply 
regret that Puerto Rico's dire fiscal and economic situation is 
the topic which brings us to the attention of this Committee.
    After a decade of economic contraction, lack of fiscal 
discipline, and increasing public debt to unsustainable levels, 
Puerto Rico now stands at a critical junction. Leaders from 
several administrations and different political parties have 
opted to ignore structural problems and postpone difficult 
decisions because it was easier to keep borrowing to fund 
operational deficits and kick problems down the road.
    No amount of regret or even indignation will solve our 
problems. I am here today because I am convinced that without 
prompt, decisive, and coordinated action by local and Federal 
Government authorities, Puerto Rico's future is in jeopardy. 
Since time is limited and I previously submitted my written 
testimony to the Committee, I will stress two points that I 
feel are critical and will hopefully help you gain a deeper 
understanding of the Puerto Rico fiscal and economic situation 
and then answer any questions you may have.
    First, the Puerto Rico government will run out of money, 
and soon. In fact, the only reason why it hasn't done so 
already is because the government has employed several 
emergency liquidity measures such as delaying payment of income 
tax refunds owed to taxpayers, using part of the liquidity of 
the two largest retirement systems, and deferring payment of 
accounts payable to vendors and other third parties. These 
measures are clearly unsustainable, and they are harming the 
economy.
    The funds required to service the existing debt are 
substantial and increasing. In this fiscal year, the Puerto 
Rico government is scheduled to make $4.1 billion in debt 
payments, which represents approximately 40 percent of 
projected revenues. Given the lack of access to the capital 
markets, absent some type of restructuring, the government 
would have to pay the full principal and interest coming due, 
something it will be unable to do while it seeks to provide 
basic services to the population.
    Furthermore, the government's severely underfunded pension 
plan will place additional pressure on public finances. Once 
the funds are depleted, which is expected to happen soon, the 
central government will have to divert resources normally used 
to provide essential services to pay pension benefits.
    Finally, if no measures are taken to address the impending 
depletion of Medicaid funds, the government could be forced to 
incur additional expenses related to health care. While I am a 
very strong advocate of free thinking and restructuring the 
entire central government, there is simply no amount of cost 
cutting or belt tightening that will generate the funds to 
bridge this enormous financing gap.
    The second point, I am convinced that an effective, long-
term solution for Puerto Rico's fiscal and economic troubles 
must include three components.
    First, we need a legal framework to restructure all of 
Puerto Rico's public debt in an orderly fashion. A successful 
debt restructuring requires a legal regime where the interests 
of all parties can be balanced fairly while allowing financing 
alternatives that would provide much needed liquidity during 
restructuring. The absence of such a regime will result in a 
slew of legal battles that will take years to resolve and 
create disruption and uncertainty while consuming inordinate 
resources and, inevitably, debt defaults.
    The second element is an effective fiscal oversight and 
control mechanism. Puerto Rico's current economic problems are 
closely tied to a decade of sluggish economic growth, but also 
are a direct result of longstanding fiscal undiscipline. The 
oversight body should consist of members with the appropriate 
expertise, must be truly independent, and it needs to have the 
necessary authority to effectively carry out its oversight and 
control responsibilities.
    Finally, an effective plan must include economic stimulus 
measures to incentivize new investment and promote employment.
    These three components are all necessary, and not one of 
them is sufficient by itself. The failure to include any one of 
those components would render the other two ineffective. 
Problems that took decades to create cannot be solved in months 
or through small or isolated efforts of one group or another. A 
real solution will require local and Federal action, support 
from the executive and legislative branches, backing from all 
political parties, and the active participation of all sectors 
of Puerto Rican society. Failure to take decisive action now 
will only make these problems worse and their solutions more 
costly and less effective. Thank you.
    [The prepared statement of Mr. Carrion appears as a 
submission for the record.]
    Chairman Grassley. Thank you very much. Now, Mr. Ravitch.

              STATEMENT OF RICHARD RAVITCH, FORMER

            LIEUTENANT GOVERNOR, STATE OF NEW YORK,

                       NEW YORK, NEW YORK

    Mr. Ravitch. Thank you, Mr. Chairman, Senator Blumenthal, 
Members of the Committee. It is a privilege to be here. I 
represent no one in this matter. I am not compensated for the 
time I have spent in the last year examining the fiscal 
situation in Puerto Rico. I was, as the Chairman referred to 
it, very much involved in New York City's fiscal crisis in 1975 
as an adviser to Governor Carey. I sat in the halls of this 
Congress and the Treasury Department 40 years ago this past 
November addressing some of the same very basic issues. And 
I've been an adviser to the bankruptcy judge in Detroit, and I 
continue my involvement there at Governor Rick Snyder's request 
as an adviser to the control board in Detroit. And for the last 
5 years, my dear friend and colleague, former Fed Chairman Paul 
Volcker, and I have spent a great deal of our time and effort 
studying the fiscal stress that many cities and States are--are 
addressing within increasing alarm, with reduced expenditures 
in education and infrastructure, untenable pension obligations, 
and increasingly difficult burdens to open up credit markets 
for themselves.
    It is my conclusion that restructuring all of the debt--the 
general obligation debt, the Cofina debt, as well as the 
corporate and municipal debt--is the sine qua non of assuring 
social stability in Puerto Rico and giving Puerto Rico a chance 
to recover economically.
    I believe such restructuring authority is not 
constitutionally questionable since Article IV of the 
Constitution gives the Congress the power to make any rule 
whatsoever with respect to a territory.
    I know the concern that many people share, and 
legitimately, and I share it myself, as to whether or not this 
is an inappropriate precedent to the suggestion that States 
should be authorized to file bankruptcy. And I have to say 
though that position was very well advocated by Jeb Bush and 
Newt Gingrich in an article in the Los Angeles Times, I do not 
agree with it because of the simple fact that it is the 11th 
Amendment to the Constitution which says that a Federal court 
can't have jurisdiction over a dispute between one State and a 
citizen of another State. And that's the reason why States 
cannot file bankruptcy. So, I agree with--disagree with Mr. 
Bush and Mr. Gingrich on that matter.
    I think that the issue that many jurisdictions are 
struggling with around this country as to how do you deal with 
the fact that they have debt service obligations and pension 
obligations that they can't meet, and whether it's political 
decisions or court decisions, I think basically the principle 
that is emerging that is governing these decisions is that a 
promise to pay interest to somebody is morally--lends you money 
is morally indistinguishable from a promise to pay a benefit to 
somebody who worked for you for 20 years. And Puerto Rico faces 
a particularly severe problem because, inappropriately and 
improperly, they have spent down their pension fund, and in 
another 12 to 18 months, they are obligated, in the absence of 
any authorization to renegotiate these benefits, they are 
obligated to pay a billion two hundred dollars a year in 
pension benefits to close to 100,000 retirees. That is 
potentially a very, very serious problem.
    Richard Carrion mentioned that the debt service obligations 
are equal to 40 percent of the revenues of the Commonwealth. 
Well, the average percent of revenues that are utilized to pay 
debt service in every other jurisdiction in this country is 
somewhere in the neighborhood of 5 to 6 percent.
    If the debt--total debt service obligation of the 
Commonwealth and its corporations is not significantly reduced 
in the short term, there will be insufficient cash to provide 
for the basic essential services of running the government.
    If I may, Mr. Chairman, quote from a Wall Street Journal 
editorial, quote, ``Bankruptcy would be painful and carries 
risks, but an orderly restructuring under a legal framework in 
Federal court is preferable to a creditor brawl that would 
likely follow-up in default. Hedge funds, mutual funds, and 
bond insurers would have to take haircuts for mispricing the 
risk in enabling Puerto Rico's political mismanagement.''
    Incredibly, yields on the island's general obligation bonds 
were as low as 6 percent 2 years ago. As of last July, they 
were yielding 12 percent.
    Let me say, Mr. Chairman, that the issue of--of 
restructuring debt is a serious center issue to the future of 
this island and its population. I have to add that I think a 
concomitant of such an authorization has to be a federally 
mandated oversight board. And with all respect to Mr. Pollock, 
the New York Board, which I helped design back in 1975, did not 
have the powers that were legislated for the District of 
Columbia. And nor does the Detroit Control Board have those 
powers. Such an oversight board should merely have the power to 
approve budgets, to approve any future incurrence of debt, and 
to approve any colleague bargaining agreement. And it should 
have the right to approve any restructuring plan that the 
elected government of Puerto Rico comes up with.
    Let me say, last of all, that I think to permit a filing of 
only the corporations would produce several unintended 
consequences that are not in the public interest. One, if that 
were to be enacted, it would increase by billions of dollars 
the----
    Senator Perdue [presiding]. I am sorry to interrupt. Can 
you move to a close for us?
    Mr. Ravitch. Sure.
    Senator Perdue. Thank you.
    Mr. Ravitch. It would increase the value of the general 
obligation debt automatically by billions of dollars. It would 
prevent the Commonwealth from being able to do debtor in 
possession financing. And, last of all, Mr. Chairman, if I may, 
the suggestion that we need a Federal control board now, the 
Federal Reserve Bank of New York has had a very talented group 
of people studying the economy. I don't know to what extent 
their research is made public. And the U.S. Treasury Department 
has been studying it, a large group of very talented people. 
I'm not sure that anybody else could come to a different 
conclusion than the Treasury Department and the Federal Reserve 
Bank came to in concluding that debt restructuring was 
essential for the future of Puerto Rico.
    Thank you, Mr. Chairman.
    [The prepared statement of Mr. Ravitch appears as a 
submission for the record.]
    Senator Perdue. Thank you, and thank you to the panel 
today. We will start questioning, in the absence of Chairman 
Grassley, with Senator Hatch.
    Senator Hatch. Well, thank you, Mr. Chairman. I have been 
very interested in each one of you and your testimony here.
    Senator Perdue. Your microphone.
    Senator Hatch. I do have it on. I just better move up a 
little bit maybe.
    Senator Perdue. A little closer.
    Senator Hatch. Okay. I will try. Let me ask this question 
of Mr. Colon de Armas and Mr. Pollock. I would like to begin by 
asking some questions about Chapter 9, and my first question is 
this. How much would extending Chapter 9 to Puerto Rico 
actually improve the situation on the island? Would it reach 
enough debt to make a significant difference? And what about 
the approximately 70 percent of island debt that Chapter 9 
would not reach? If you could take a crack at that, Mr. Colon 
de Armas and Mr. Pollock.
    Mr. Pollock. Thank you, Senator. The--Chapter 9 for 
municipal entities would not reach a lot of the Commonwealth 
debt. There's another proposal to have the Commonwealth of 
Puerto Rico itself be able to enter into Chapter 9, a more 
radical or fundamental idea. In my opinion, as I said, the 
first step is the control board to clarify the situation.
    Mr. Ravitch, maybe we could put a couple members from the 
Treasury and the Federal Reserve Board on that control board as 
they get around to approving the plans of the government of 
Puerto Rico and potentially being able to give instructions to 
it.
    In a banking situation, you don't first put the bank in 
receivership. You first send in an examination team to find out 
what the situation really is, give such instructions as you 
think can save the situation with the least cost to all 
concerned. And it seems to me that's a fair model for the 
situation we have with the very troubled and messed up finances 
of Puerto Rico.
    Mr. Ravitch. If I could add, Mr. Chairman, very quickly, 
the firm of Conway MacKenzie was retained some time ago to do 
an independent liquidity study of the financial situation. They 
have issued 2 such reports. And about a year ago, the 
Commonwealth, at the urging of some of its counselors, retained 
a very reputable economist, Anne Krueger, from the IMF, to do a 
study, and she produced a very exhaustive, thorough study which 
concluded that the Commonwealth was incapable of meeting its 
obligations at anywhere close to its current level of revenues. 
That report is fully available publicly and I think was 
released last June.
    Senator Hatch. We will look at that. Mr. Colon de Armas.
    Mr. Colon de Armas. Senator, my main concern regarding 
bankruptcy is what sustains that proposal, and to sustain that 
proposal, people use the figure of 40 percent debt burden. 
Well, let me share--share with you some facts.
    The general fund budget for this year in Puerto Rico, as 
approved by the legislature and signed by the Governor, has the 
proper debt service payments, and those debt service payments 
represent 15.8 percent of the budget. On a consolidated basis, 
for the entire government, the debt service burden represents 
16.8 percent of the budget. Those are the official numbers. 
Those are the correct numbers.
    Now, the 40-percent figure appears on page 17 of the 
Working Group report that itself is based on the Krueger 
report. Now, to reach 40 percent, they selected by their own 
free will--there is no basis that I know of--they selected 
particular agencies to include. They did not include revenues 
from the new increased sales tax. They did not include revenue 
from the VAT tax that was approved. And from the selected 
agencies that they chose to put together in the calculation, 
from that group and the revenues they selected to use, they 
proved allegedly that the debt burden is 40 percent.
    I want to point out for the Committee that the Krueger 
report, as stated in the disclaimers, was not prepared at the 
request of the government. It was prepared at the request of 
counsel. It may be a good document to support a particular 
legal strategy. I have big reservations as to whether that 
report really serves as the basis for sound public policy.
    Senator Hatch. Well, Mr. Chairman, if I could just ask one 
more question, I am very concerned about these issues. We know 
we have got to solve these problems, and I want to do it in the 
best possible way. But let me just ask this question. Let's 
talk about retroactivity. We have heard arguments that 
extending Chapter 9 to Puerto Rico would be unfair to bond 
holders because it would reduce their return on their 
investments. Now, some have argued that any Chapter 9 extension 
should apply only to future debts.
    As an initial matter, it would be helpful to know whether 
past Bankruptcy Code reforms have applied to existing debts or 
whether bankruptcy reforms have typically applied only to 
future debts. Can any of you offer any insight on this matter? 
And if past reforms have applied to existing debts, have any of 
those reforms been analogous to what we are considering here, 
namely, extension of bankruptcy access to entities which 
previously had no such access? Anybody care to take that?
    Mr. Spencer. Senator Hatch, I will take it. This is a 
fundamental investor protection issue. Puerto Rican investors, 
retail investors, bought this debt with the explicit--with the 
knowledge that Puerto Rico was explicitly precluded from filing 
for Chapter 9 protection. There is a lot of question about the 
intentions behind precluding Puerto Rico from Chapter 9. To me 
it is very clear. There was a--an investor protection issue 
that went along with a unique benefit that was given to Puerto 
Rico. Puerto Rico Congress gave Puerto Rico the unique benefit 
of being able to issue debt tax-free in every State in the 
Union. But they gave an important protection to these 
investors, the retail investors, in that debt in the form of 
preventing Chapter 9 from--preventing Puerto Rico, rather, from 
using Chapter 9. You can't separate the protection from the 
benefit. Those two go hand in hand, and that would be pulling 
the rug out from underneath retail investors throughout the 
country.
    Senator Hatch. I understand. Now, look, there has been a 
lot of discussion in Congress both about Chapter 9 and about 
the possibility of creating a financial control board for the 
island, which has been mentioned here. Are there any other 
ideas or proposals that Congress should be looking at to 
address Puerto Rico's financial crisis? Because I am happy to 
look at anything to help this.
    Mr. Ravitch. Might I, Mr. Chairman, just comment further on 
Senator Hatch's first question, and that is, there are--have 
been many instances since--bankruptcy by a municipality is not 
permitted unless a State specifically statutorily authorizes 
it. So, there have been the instances in which municipalities 
have filed have come after States have--in some cases 
subsequent to States having authorized it.
    When Governor Snyder appointed an emergency manager, not to 
be the equivalent of a bankruptcy judge but merely to assume 
the fiscal powers of the city incident to submitting to a 
bankruptcy court a plan of adjustment, that is very different 
from what had been otherwise described here. And, second of 
all, that the buyers of over $3 billion of general obligation 
debt in the spring of 2014 at a stated return of in excess of 9 
percent a year interest rate, which is over 3 times higher than 
what any government that is run prudently has to pay in 
interest costs to run its operation--look, if I may, at the 
prudent way that the State of Utah budgets, they do not pay 9 
percent; they pay less than 3 percent for their money.
    And, furthermore, the simple fact is that the amount of 
money that was lent in 2014, Senator Hatch, was lent without 
the benefit of having received an audited financial statement 
from the year 2000, FY 2013. So, the creditors who now assert 
that they should not run the risk of a restructuring authorized 
by the Federal Government, nonetheless, without any audited 
financial statements, lent, as I said, $3 billion at over 9 
percent.
    Mr. Colon de Armas. Senator, if I may----
    Senator Hatch. Thank you. I am sorry I took so long.
    Mr. Colon de Armas. If I may?
    Senator Perdue. Yes, briefly. Go ahead.
    Mr. Colon de Armas. Senator Hatch asked for what Congress 
could do to solve this situation. I think the most important 
issue is to abandon the myth about Puerto Rico and look at the 
facts. Take, for instance, the tax-related proposals. Puerto 
Rico is not part of the U.S. Tax Federal system, so you need to 
be careful. Many of the proposals being toyed around with are 
not going to help Puerto Rico, EITC and all those. But the 
benefit to Puerto Rico from those proposals is limited because 
we are not integrated into the tax system.
    What Puerto Rico needs in terms of economics is more 
investments. We need to improve our water storage and 
distribution system. We need to improve our energy generation 
capacity. We need to improve our transportation infrastructure. 
We need to improve the business climate on the island. If I 
wanted to work on what is best for the economy of Puerto Rico, 
those are the areas that I would target. Health-related funds 
are important, and it is a fairness issue. Many of the issues 
that are discussed are issues that are not really economic in 
nature. They are issues that are camouflaged as economic 
arguments but are really political in the end. So, solving the 
status could also be helpful in eliminating those discussions.
    Senator Hatch. Well, thank you.
    Mr. Pollock. Senator Hatch, may I answer your question 
about are there other possibilities? There is one other 
possibility, of course, and that's a bailout. You just give 
troubled debtors more money, and in these situations, you can 
either restructure debt under some form of governance. You can 
restructure the government, the budgets, the control, the 
financial management. And you can provide money. And I think 
the comment that it is a political discussion is quite true. It 
is what is the governance under which these decisions are being 
made, and in my view, as you know, of course, the control board 
is the superior governance mechanism.
    Senator Perdue. Thank you. Senator Blumenthal.
    Senator Blumenthal. Thank you. Let me pursue the thought 
that you just raised, Mr. Pollock. I think all of the witnesses 
here agree that the current story ends well for no one. The 
status quo is unacceptable. The current situation is 
unsustainable. You are very direct in saying that Puerto Rico 
is broke. That is the classic definition of insolvency. So, I 
take it you would disagree with Mr. Spencer that--that the 
Commonwealth can continue paying its debts--I know that I am 
summarizing his testimony--continue paying its debts by taking 
the measures that he suggests.
    Mr. Pollock. Thanks, Senator, and may I start by saying 
thank you for quoting Pollock's Law of Finance in your opening 
statement, that loans which can't be paid won't be paid. The 
question is, which loans are those of the many debtors? To what 
extent can't they be paid or can they be paid? I don't think we 
know the answers to those yet, and I think we ought to put 
ourselves in the--in the position to know it.
    The government--my precise statement was the government of 
Puerto Rico is broke, and I think it's true that under its 
current operations, with its current management, it can't pay 
its debts. It is an open question yet whether with serious 
reforms and improvements in discipline and management that 
couldn't be much improved.
    Senator Blumenthal. And, in fact, Mr. Spencer, as you know 
from your experience with bankruptcy court, the first judgment 
that a bankruptcy court has to make is, in fact, whether the 
petitioner is insolvent. In fact, I tried a bankruptcy case in 
which the city of Bridgeport sought Chapter 9 protection and 
was denied it. The State, which I represented, in fact, opposed 
the bankruptcy filing, and the bankruptcy court denied it after 
a trial in which it concluded that the city of Bridgeport, in 
fact, was not insolvent.
    So, if your concern is legitimate factually, why can't the 
bankruptcy court simply make that determination?
    Mr. Spencer. You are correct that the bankruptcy court 
makes a fundamental determination----
    Senator Blumenthal. And so, why not give Puerto Rico the 
opportunity to have access to the bankruptcy court that could 
make that determination and, in fact, consider the interests of 
the investors whom you represent as well as the obligor, the 
Commonwealth of Puerto Rico?
    Mr. Spencer. Senator, because I have a fundamental problem 
with Chapter 9. There is a perception that Chapter 9 is very 
similar to Chapter 11, that is a fair and equitable forum for 
dispute resolution. It's not. Chapter 9 fundamentally gutted 
protections, important creditor protections. Everything that 
Chapter 11 does so well, balancing the interests of debts and 
creditors, Chapter 9 got horribly wrong. And that is the 
reason----
    Senator Blumenthal. Well, you may have----
    Mr. Spencer [continuing]. It is not a fix for Puerto Rico.
    Senator Blumenthal. And I apologize for interrupting you, 
but under our rules my time is limited, so I am trying to 
elicit as much testimony as I can. And I understand your 
criticism is of Chapter 9 generally. But if we're going to 
extend Chapter 9 for public policy reasons to municipalities 
generally, isn't there an argument based on consistency that we 
also give municipalities and governmental entities in Puerto 
Rico the same kind of access that other municipalities have?
    Mr. Spencer. Well, again, Senator, Puerto Rico was 
explicitly precluded, and it's not a State, and more 
fundamentally to bankruptcy, Chapter 9 solves nothing. It hurts 
retail investors throughout the country, and, importantly, it 
keeps Puerto Rico on a path to an eventual Federal bailout.
    Senator Blumenthal. Let me turn, in the time that I have 
left, to Mr. Ravitch. You made the point, and I think it's a 
valid one, that under our Constitution, States are precluded 
from, in effect, access to bankruptcy protections such as 
Chapter 9. I take it that argument would not apply to a 
territory. Is that correct?
    Mr. Ravitch. As I testified, because of Article IV of the 
Constitution, yes, sir.
    Senator Blumenthal. And so, a territory like Puerto Rico 
would not be precluded by the Constitution from----
    Mr. Ravitch. That is correct. And I don't think there is 
any disagreement. I know the scholarship that is published on 
this subject. I don't think there is any disagreement with 
that.
    Let me say, if I may, Senator, in response to what Mr. 
Spencer said, number one, the people who worked for the Puerto 
Rican government and expected that their promise to receive a 
benefit on their retirement in their old age also perhaps 
relied on the fact that there would not be a bankruptcy 
authorization. It's not just--there's not only one kind of 
obligee, the people who want cash. And, second of all, with all 
respect again, the interest rate in Chicago did not go up 
because of Detroit. It went up because the State in its wisdom 
decided to reduce its income tax revenues by 40 percent in an 
effort by the mayor to get--a modification of pension benefits 
failed in the highest court of Illinois. And, therefore, with 
$100 billion underfunding of its pension system, its credit 
rating went way down. That's why Chicago's interest rate went 
way up.
    Senator Blumenthal. Mr. Chairman, I would just like to ask 
that the testimony of Mark Zandi be entered in the record. It 
is written testimony. And he points out, by the way, that in 
the last 13 years--in other words, since 2003--the public--
number of public employees, State and local, has been cut by 25 
percent. I think that kind of cut over a little more than a 
decade is unprecedented. Mr. Carrion has pointed out that 
hundreds of thousands, I believe, have been cut just in the 
last 2 or 3 years. So, these cuts are ongoing. They have been 
made. Thank you.
    Senator Perdue. It will be added, without objection.
    [The prepared statement of Mark Zandi appears as a 
submission for the record.]
    Senator Perdue. Senator Lee.
    Mr. Colon de Armas. Mr. Chairman, may I address the issues 
that Mr. Blumenthal raised?
    Senator Perdue. Certainly.
    Mr. Colon de Armas. Mr. Blumenthal asked a question about 
couldn't bankruptcy court make the determination of insolvency, 
but that is a statement made from the perspective of a 
budgetary problem and the point of view of bond holders.
    From the point of view of Puerto Rico and what is best for 
Puerto Rico, just petitioning to bankruptcy court, we lose. And 
the important thing from Puerto Rico's standpoint is restore 
access to financial markets. If we get to bankruptcy, even if 
we simply file, we are not helping Puerto Rico at all.
    Senator Blumenthal. The only point I would make, sir, if I 
may, with all due respect, Puerto Rico has already, in effect, 
petitioned for bankruptcy by seeking officially and publicly 
that it be given the opportunity to do so, leaving no doubt 
that it would if it had that legal authority. So, I understand 
your point, but I think that that horse is out of the barn.
    Mr. Colon de Armas. Well, but if I may, we have an economic 
crisis and a fiscal crisis. The liquidity crisis that is also 
mentioned has nothing to do with the fiscal and economic 
crisis. The liquidity crisis is a self-inflicted problem 
because of exactly what you mentioned. Because Puerto Rico is 
petitioning for the right to go to bankruptcy court, because 
Puerto Rico is finding ways of not complying with its debt 
commitments, we have been closed from the financial markets, 
and that is the liquidity issue that is self-inflicted.
    Senator Perdue. Thank you. Senator Lee.
    Senator Lee. Thank you, Mr. Chairman. Thanks to all of you 
for being here.
    Mr. Spencer, I would like to start with you, if I could. 
Talk to me about what you think about the possible 
constitutional impediments to Congress extending the 
availability of Chapter 9 background to States. What 
constitutional impediments would there be to that type of 
action?
    Mr. Spencer. First of all, let me preface my remarks by 
acknowledging I'm not a constitutional scholar or even a 
lawyer. I--I approach this from the perspective of a 
practitioner, so my--my issue with Congress extending Chapter 9 
to Puerto Rico is not rooted really in constitutional law 
issues.
    My issue with extending Chapter 9 is two-fold. One, it's 
not a fix for Puerto Rico; and, two, as you have heard, I have 
fundamental issues with Chapter 9 as a statute. What--in my 
practical experience in municipal restructuring, Congress erred 
when it gutted--when it passed Chapter 9, a law that gutted 
fundamental investor protections. That introduces a tremendous 
moral hazard for municipalities that want to use it.
    So, I don't know if I answered your question, but those are 
my principal concerns.
    Senator Lee. I appreciate that. That's helpful insight. Mr. 
Ravitch, why don't you chime in and answer the same question? 
What constitutional impediments do you see that would exist?
    Mr. Ravitch. The 11th Amendment to the Constitution, which 
says a Federal court can't have jurisdiction over a dispute 
between a citizen of one State and another State, and that, by 
definition, would be if a State were able to file, some of the 
creditors would be from other States. And that's why legal 
opinion has always said States can't file, despite, as I said, 
the arguments that have been made by Jeb Bush and--and if you 
would care to have a copy of it, I happen to have it with me 
and would be glad to share it with you.
    Senator Lee. It is the 11th Amendment. It is all the 11th 
Amendment. There is not----
    Mr. Ravitch. Yes, sir.
    Senator Lee. Okay. Thank you. Mr. Colon de Armas, you 
referred to 2 things that you state are necessary steps to take 
to revitalize Puerto Rico's economy. One involves government 
cutting spending, and another involves increasing investments, 
public and private, in Puerto Rico. In your opinion, how would 
extending Chapter 9, either little Chapter 9 or Super Chapter 
9, to Puerto Rico affect those essential elements of economic 
recovery in Puerto Rico?
    Mr. Colon de Armas. Well, I alluded to in my testimony to 
the situation in the water crisis. That was the best example 
that I can think of. We have excess water in Puerto Rico, but 
it is not well distributed.
    Senator Lee. On the west side of the island.
    Mr. Colon de Armas. Right. In the middle of this fiscal 
crisis, we had a drought situation in the metro area. Some 
areas had limited service of water for 5 days a week. And in 
the middle of all this, the Puerto Rico Aqueduct and Sewer 
Authority, which has the finances to go to bonds, to the bonds 
market, was working on a bond issue, because the government 
filed a brief to the Supreme Court defending the bankruptcy 
local law. They had to cancel the projects. They had to cancel 
the bond issue. And the solution to the water crisis was solved 
with rain in this day and age. We couldn't make the investment 
in infrastructure. We couldn't solve one of the most essential 
services for people--water--because the strategy selected by 
the government of Puerto Rico closed access to financial 
markets.
    Bankruptcy, to answer your question directly, would deter 
Puerto Rico from financing, and if you deter Puerto Rico from 
financing, you are not able to make investments.
    Senator Lee. I would imagine, by the way, that those most 
affected by that 5-day water crisis were not the wealthy. Those 
most affected were likely----
    Mr. Colon de Armas. I feel it was the whole metro area. It 
was widespread.
    Senator Lee. Well, thank you. That is helpful. Would--I 
will extend this question both to you, sir, and also to Mr. 
Spencer, whoever wants to answer it. Would extending any 
iteration of Chapter 9 to Puerto Rico, if you were to do that, 
what impact would it likely have on the negotiations between 
bond holders and major public corporations such as PREPA?
    Mr. Spencer. I'll start. I think the agreement, the--the 
restructuring support agreement that we were able to reach in 
PREPA, happened precisely because Puerto Rico did not have 
access to Chapter 9. Had it had access to Chapter 9, we would 
not have reached that accord. I believe that if it is extended 
now, not only will it jeopardize the--there are many execution 
steps left that the deal will not close until sometime Q2 this 
next year. I believe it will jeopardize concluding and closing 
that deal. And I believe it will jeopardize the negotiations 
that are already ongoing between a substantial component of the 
island's major investors and the island itself.
    If the island is negotiating in good faith with us, right 
now we will continue to negotiate in good faith with it, and I 
have every confidence that that will yield a constructive 
result for the island.
    Mr. Ravitch. Senator, may I respond briefly to that? The 
filing of bankruptcy would produce an orderly negotiation and 
discussion as to how to settle the fact that the Commonwealth 
doesn't have the ability to pay all its debts. The absence of a 
bankruptcy authorization wouldn't mean that the debts would be 
paid. It would mean that there would be endless acrimonious 
litigation in the courts in New York and in Puerto Rico with a 
resolution that during which the liquidity problem of the 
Commonwealth would face would be overwhelming. And in New 
York's case, a matter, hopefully, of interest to you, it was 
the power to file bankruptcy that gave us the ability to 
leverage our negotiations with both the unions and the banks. 
But we, nonetheless, had a liquidity crisis, which is why a 
month after President Ford had announced that the Federal 
Government was not going to help New York, the choice was if we 
filed bankruptcy, we could get debtor in possession financing. 
And it was the view of the financial world that even the mere 
filing, regardless of what the consequence, would injure New 
York as the financial center of the world. It was at that point 
that Secretary Simon decided that the Federal Government would 
provide that liquidity with a fully secured program under which 
the Federal Government was guaranteed of repayment. So, that 
was because the only way you could get the other financing was 
by filing.
    Mr. Spencer. Senator, I would like to respond to that just 
briefly. With respect to Mr. Ravitch, I advised the single 
largest creditor in the city of Detroit's bankruptcy. Detroit 
wasn't a bankruptcy. It was a stick-up. And--because there 
were, again, fundamental creditor protections that are absent 
in Chapter 9. And, again, with respect to Mr. Ravitch, New 
York, DC, other cities have all done this outside of Chapter 9. 
I understand that threat. The markets understand that threat. 
But it is a threat that is counterproductive from the 
standpoint of long-term sustainable fiscal recovery for the 
island.
    Mr. Colon de Armas. If I may----
    Senator Perdue. Mr. Carrion.
    Mr. Carrion. I just want to interrupt, and I am sorry. I am 
a banker. I like people to pay their debts. What I say I don't 
say lightly. But let us bear in mind that the money will run 
out. And I think that is the key point I wanted to make. The 
money will run out. I am all for trying to do voluntary 
restructurings. There is just not enough time. The money will 
run out. The debt will start not getting paid, and there needs 
to be the three things that I mentioned. There needs to be some 
regime, some forum to balance the interests of all the affected 
stakeholders. There needs to be some kind of fiscal oversight 
board. And there needs to be--above all, there needs to be 
stimulus to the economy.
    Senator Perdue. Professor, I will come back to you. I still 
have reserved my time, so I will give you a chance during my 
time. But I want to honor Senator Durbin. You have been very 
patient here, Senator Durbin.
    Senator Durbin. Thank you very much, and thanks for your 
testimony today. I want to acknowledge that I'm receiving 
counsel on this from Luis Gutierrez of Chicago, as well as 
Nydia Velasquez I see in the audience here, my former colleague 
from the House, and Jose Serrano, who I also notice is here. 
And I apologize if I've met others, but we are in constant 
communication about this situation.
    I'm trying to put this in a broader perspective, and we 
start with the premise that our relationship with the island of 
Puerto Rico is unique. We do not have anything quite like that 
anywhere else in the world, and we have a special relationship 
with Puerto Rico and the people who live there and many who 
come to the United States and become citizens and full 
participants in our political process. And I am trying to find 
some way to balance that political reality, that unique 
political reality, with the challenges that we face today.
    People have talked about what are the options. One option 
that someone mentioned is bailout. What if we just came in 
there and rescued Puerto Rico? I don't think that is going to 
happen. I have to tell you, as I listened to the budgetary 
debate here in Congress, I don't think there is an appetite for 
that. And versions of it, including reimbursement for Medicaid, 
Medicare, EITC, are a form of helping Puerto Rico get on its 
feet, but it will be, in fact, a painful process here on 
Capitol Hill.
    There are others who argue that we should--I think the 
Governor said the reality, and reflected by Mr. Carrion, is 
that if we go to default, we go into depression, and things 
will get progressively worse. We do not want that to occur.
    When I look at Mr. Colon de Armas' argument, the Wall 
Street Journal argument, that it really isn't as bad as it 
appears, that it is only 17 or 18 percent, and a little belt 
tightening and we can see our way through this, Moody's does 
not agree with you on that, and I do not know that they have 
any particular special personal interest. They do have a 
reputation for a lot of people who follow their ratings as to 
whether they are being honest, and they have said flat out it 
is 40 percent in a publication which we have here. So, they 
kind of dispute your premise about 18 percent as they get into 
it.
    As I see it, that austerity, which is being preached by 
those who say it's not as bad as you think, is going to create, 
we know, further exodus from the island. People are going to 
leave if they can't, in fact, survive, if there are not jobs, 
if there are not basics in terms of essential services.
    Then there's this issue of the control board, and I have 
heard Mr. Pollock and Mr. Ravitch and others talk about this 
control board and our experiences with it in the past. And I 
think what you've said, Mr. Pollock, is control boards 
sometimes lead to bankruptcy--Detroit--sometimes don't lead to 
bankruptcy--Washington, New York City. So, it could happen; it 
might not happen.
    I would go to Mr. Carrion because I have listened to you 
carefully, and I understand, as you said earlier, as a banker 
it is painful for you to stand here--sit here and give us 
advice about not paying debts. But do you see this combination 
of control board and recommendation, yes-no, on a bankruptcy 
regime as a potential avenue?
    Mr. Carrion. Again, Senator, it is truly painful to sit 
here because I am ashamed that we have let it go this far. This 
is the product of many, many decades of mismanagement. I will 
tell you that a control board is necessary but not sufficient 
to solve the problem. I think we need to have some kind of 
regime to balance all these different interests. The pension 
issue has not come to the fore yet, but it will. The funds will 
run out in the next 18 to 24 months. And ultimately there needs 
to be some stimulus.
    So, it is a three-legged stool, if you will, that all three 
things are needed--not two, not one of them by itself.
    Senator Durbin. By three, you mean control board----
    Mr. Carrion. Control board, some kind of bankruptcy 
regime----
    Senator Durbin. Chapter 9.
    Mr. Carrion [continuing]. And economic stimulus.
    Senator Durbin. Economic stimulus.
    Mr. Carrion. Yes.
    Senator Durbin. There are some who have expressed concern 
that if there is not a bar or prohibition on subsequent filings 
under Chapter 9, the island, the nation, Puerto Rico----
    Mr. Carrion. I would hope we would never be in this 
position again. I would have no problem with a bar on 
subsequent filings.
    Senator Durbin. Mr. Spencer, you represent the bond holders 
who have a lot at stake here, and if you knew that there was a 
prospect of this outcome, control board and potential Chapter 9 
filing, do you feel there would be an effort underway by the 
bond holders to negotiate a better ending?
    Mr. Spencer. Again, I am somewhat ambivalent or maybe even 
a little conflicted on the issue of control board. There're two 
central issues in any control board. One is the composition of 
the board, and the second is the scope of powers. I don't know 
what is being proposed here, so I guess I would have to reserve 
judgment until I know exactly what is being proposed.
    But further to your prior question, Senator Durbin, I 
wanted to address in case there is a perception that we don't 
think the economic situation is serious. That's not true. We do 
understand. That's one of the reasons that motivated the 
constituents I represent to provide meaningful debt service 
relief to PREPA.
    The question, I think, though, is, does making Puerto Rico 
a financial pariah, which will most assuredly happen if they 
get Chapter 9 and they use it, does that help in terms of the 
long-term recovery interests of the island? I would point you 
again to Detroit. The premise there was if they purged 
significant debt obligations, the city on a post-reorganized 
basis would return to the capital markets and be able to borrow 
on a regular basis. I agree with Mr. Colon de Armas that one of 
the things that is needed--and really other members of the 
panel here--is investment capital to stimulate a recovery on 
the island.
    Senator Durbin. Mr. Spencer, let me ask, you use the word 
``pariah.''
    Mr. Spencer. Yes.
    Senator Durbin. And you use ``bankruptcy pariah.'' Wouldn't 
you also be able to say ``default pariah?''
    Mr. Spencer. Exhibit A, Argentina. We do not want Puerto 
Rico to be the Argentina of the Caribbean. I don't think it 
needs to happen, and I don't think it is productive from a 
long-term recovery standpoint.
    Senator Durbin. Well, I think the situations are different, 
substantially different.
    Mr. Spencer. Admittedly.
    Senator Durbin. And I think Puerto Rico is in a weakened 
state--economic state and has been for a number of years, and I 
am trying to figure out a way to move, as Mr. Carrion and 
others are, to move us to a point where there is at least 
stability so people want to stay and invest their lives in the 
future of Puerto Rico. That to me has to be an ultimate goal 
for the good of that nation and our relationship.
    Mr. Spencer. One of the overlooked ironies of municipal 
bankruptcy is that the long-term recovery interests of the bond 
holders are very closely linked to the residents of any 
municipality, including the island of Puerto Rico. We need to 
see that happen as well, and we are looking for ways to make it 
happen.
    Senator Durbin. Thank you.
    Mr. Ravitch. Senator, may I, a fast observation on this?
    Senator Durbin. If the Chairman allows it.
    Senator Perdue. Absolutely. Go ahead.
    Mr. Ravitch. First of all, the control board did not come 
into effect until after the plan of adjustment had been 
approved by the bankruptcy court in Detroit. So, the control 
board didn't exist beforehand. What was created under Michigan 
law was a special provision to entitle the Governor to appoint 
an emergency manager because the government of Detroit was not 
deemed to be capable on its own hook of coming up with a plan 
to adjust.
    Second of all, it wasn't just the bond holders whose debt 
was cut back. The health care liabilities to the employees of 
the city of Detroit were cut by billions of dollars in the 
bankruptcy, and the pension was saved only because of an 
extraordinary exercise by the business community in Michigan, 
which contributed $400 million, and at the Governor's request, 
the legislature appropriated another $400 million. And that was 
the basis on which the pension--the retirees got money, and 
there were 23,000 of them, and they weren't even eligible for 
Social Security because the State of Michigan had waived Social 
Security. So, I think an examination of the Detroit bankruptcy 
would--would certainly--and Governor Snyder I think would have 
a very different view of it than Mr. Spencer.
    But I would only say that I think with all respect that the 
choice that Congress has here is a default with years of 
litigation--as I said, just because you can't file bankruptcy 
doesn't mean you are going to pay your debts. And the Governor 
made it very clear in June when he made public the assertion 
that they did not have the capacity to pay their debts.
    So, the question is whether it is done in an orderly 
fashion under the jurisdiction of a Federal judge and a 
bankruptcy process with all the requirements that that entails, 
constitutionally and statutorily, or whether it is done, as I 
said earlier, chaotically without any structure at all.
    Mr. Colon de Armas. Mr. Chairman, if I may, there was a 
comment made about something I said earlier, and I wanted to 
clarify.
    Senator Perdue. Please, go ahead.
    Mr. Colon de Armas. Senator, you pointed to the Moody's 
report, which I have right here with me. As I mentioned earlier 
in my testimony, Footnote 3 of that document, the reference 
that they used is a Working Group report. And I explained to 
you how that Working Group report is based on selective 
information at best.
    Now, I am a professor of finance. I prefer to live in 
academia, not in politics. And the reason I do that is because, 
in academia, I show that with the evidence. In politics, it is 
not as such.
    I was talking to a friend last night, and I was saying, you 
know, my challenge tomorrow at the hearing, I have the facts, 
they are not my facts; I have official documents, audited 
statements, the ones available, official numbers from the 
planning board, and I know what the facts say. But you don't 
know me. Anne Krueger is a respected person in economics. 
Moody's is a respected person in economics. I assure you in my 
Corporate Finance Ph.D. class, we examined the scientific 
evidence, and part of that evidence talks about how analysts in 
financial markets don't stand a chance in terms of how they 
perform the analysis.
    But, again, you are bound to trust Moody's. I understand. 
The scientific evidence questions their judgment. But the facts 
are not what they are saying there.
    Senator Durbin. Thank you.
    Senator Perdue. I just have--we are trying to finish by 
around noon, to be respectful of your time as well. We really 
appreciate your time today. I know Senator Blumenthal has a 
question or two left, but I wanted to ask just a couple myself.
    I've been interested in Puerto Rico since I recognized the 
potential there, the economic potential of that part of the 
world. I've been involved in Puerto Rico since the 1970s, and I 
was involved in major economic development work in Aguadilla, 
Mayaguez. I actually learned to surf in Rincon, but we will 
talk about that another day.
    I am very concerned that today we are talking about--and, 
Mr. Carrion, I agree with you. The potential there is 
unlimited, but we're--this is not a crisis that just came up in 
the last year or two. It has been coming for decades. I 
remember in the 1970s, we talked about economic development 
around water and power and labor and infrastructure. Here today 
we had those same four quoted today, talking about how to get 
the economy going there.
    I am really concerned that whatever we do here, we end up 
with Puerto Rico's ability to access capital, because without 
that, as we have all said, there is no future economic 
development. With that, you have to maintain confidence in the 
markets where it comes from. So, that is my driving motivation 
as just one member up here.
    Mr. Pollock, I would like to have you just talk a little 
bit more about your experience with this control board, 
authority, whatever--however we are going to characterize that. 
I know it has been done several times--the District of 
Columbia, you guys mentioned New York Municipal Assistance 
Corporation back in the `70s. Talk to us about the 
applicability of that here. What were the deficits that were 
mentioned earlier? I think, Mr. Ravitch, you mentioned some of 
the problems that we had with those earlier. Can you talk to us 
about how that would potentially be an alternative here?
    Mr. Pollock. Thanks, Mr. Chairman, and I think you are 
absolutely right that the economic problems have been long 
developing and have basically, in my judgment, come from a 
government-centric as opposed to a market-centric approach to 
the development of Puerto Rico, which was a huge long-term 
mistake which we should not repeat.
    The other cases I think are very interesting. I discussed 
three. Of course, they are all different in different ways, but 
they are all the same in that you have a public entity which 
has overborrowed--overborrowed. In the case of New York City, 
it actually did default on its debt, on its short-term notes. 
In all cases, you had a series of deficits leading to financing 
of financing of deficits by debt and just borrowing to spend 
current money, as I said in my testimony. And in all cases, you 
had to come in with a different governance structure to get 
control, first of all, of what the facts are and, second, what 
the decisions are.
    As Secretary Simon, who was earlier cited, said after the 
New York experience, by forcing the issue in New York they made 
the city of New York and the State of New York make decisions 
which they otherwise never would have made. I think that is 
also likely to be true of what would happen in Puerto Rico 
under--under such a structure.
    In Detroit, as was correctly said, the first step was an 
emergency manager. An emergency manager under the law of the 
State of Michigan has extremely wide fiscal and political 
powers that have been quite controversial. That was the first 
step which then indeed did lead to bankruptcy but was very 
important, the emergency manager, in getting control of what 
the situation was.
    And in Washington, which is relevant because it is, as I 
said, not a State and, therefore, directly subject to the 
jurisdiction of Congress, without the intervention of the 
sovereign Federal State, you had what I think of as a very 
interesting bipartisan process which structured the control 
board. They had two outstanding chairmen of this board, Andrew 
Brimmer and Alice Rivlin. I think the point is right about who 
is on the board is essential. You would want an outstanding 
chairman, as Washington did. You have to think a lot about the 
representation, and that's extremely important, and the various 
powers. But it has to be, in my view, a fairly powerful board, 
and I will just mention one particular power that Washington 
had, which I think might be repeated for Puerto Rico, and that 
is, the require--the requirement that the board approve an 
independent chief financial officer for the jurisdiction, which 
could be appointed and by the government but approved by the 
board and not removable by the government so that you get this 
really independent financial discipline, which in all these 
cases, in my judgment, is essential.
    Senator Perdue. Thank you. Mr. Ravitch.
    Mr. Ravitch. A correction. New York never defaulted. The 
Municipal Assistance Corporation was created in early June 1975 
to deal with the fact that the city of New York has, as the 
Commonwealth of Puerto Rico has, improvidently borrowed to 
cover its operating deficits. New York had $8 billion of short-
term debt maturing, and there was no way whatsoever New York 
could pay it.
    So, the first step, which was not imposed by anyone in 
Washington but was suggested by the Governor and the 
legislature, was to create the Municipal Assistance 
Corporation. And the sales tax and stock transfer tax that was 
collected by the city of New York was taken away from the city 
of New York and pledged to the holders of the long-term MAC 
bonds. So, the general obligation debt of the city of New York 
was impaired by removing from the city a great deal of the 
city's revenues, and the financial community did not object to 
that at all.
    The control board was not created until September of that 
year, and that's because there continued to be a great deal of 
reluctance on the part of both the financial community and the 
union pension funds to invest in the MAC bonds without a 
tougher set of discipline over future budgets and future 
expenditures and future collective bargaining agreements. But 
there was never a default.
    Senator Perdue. Thank you. Senator Blumenthal I think has a 
few questions.
    Senator Blumenthal. Thanks. Just a--just a few final 
questions, and I really want to thank all of you for your 
patience and your contribution. It has been very valuable.
    Mr. Carrion, you referred to the fact that the money will 
run out. The simple stark fact is the money has run out. That's 
the reason that the Commonwealth has resorted to the 
extraordinary financial gymnastics--some would say 
``gimmick''--of clawing back money to pay its ongoing 
obligation to avoid default. Am I correct in that judgment?
    Mr. Carrion. That is correct, and I think ``gimmick'' is 
probably a more appropriate word than ``gymnastics,'' yes.
    Senator Blumenthal. And you live on the island.
    Mr. Carrion. I do.
    Senator Blumenthal. You have skin in this game.
    Mr. Carrion. I do.
    Senator Blumenthal. And I think you would agree with me 
that Puerto Rico is an extraordinarily beautiful and bountiful, 
well-resourced island with hardworking people who, through no 
fault of their own, face a potential human calamity.
    Mr. Carrion. That is correct, Senator, and that is why I am 
here.
    Senator Blumenthal. And, in fact, Puerto Rico has immense 
future potential for development.
    Mr. Carrion. I do believe that profoundly. I think we have 
great potential. We need to address this issue and make sure it 
doesn't happen again.
    Senator Blumenthal. So, like New York City, which now is 
prospering in one of its most financially prosperous eras, at 
least in recent history, Puerto Rico has that same potential to 
regain its financial health and, in fact, prosper.
    Mr. Carrion. I believe that, yes.
    Senator Blumenthal. But to do so, it really needs to avoid 
the chaos, financial chaos and human chaos, that would ensue 
from the inability, in effect, to function. It's not just to 
pay its debts. It's to function as a society and a civilized 
entity. Am I correct in that?
    Mr. Carrion. Yes, and as has been said here, that ability 
must go hand in hand with some guarantees that this will not 
happen again, and that's the reason for some type of oversight 
or control board, together with--with some efforts to start 
increasing private investment into the island.
    Senator Blumenthal. So, it is a kind of quid pro quo.
    Mr. Carrion. Absolutely.
    Senator Blumenthal. A control board is a necessity or a 
condition for the extension of bankruptcy protection.
    Mr. Carrion. Yes. This should not be a freebie. It needs to 
have some pain associated with it, yes.
    Senator Blumenthal. And you were not initially a--a 
supporter of Chapter 9 protection. Am I right in that view?
    Mr. Carrion. That's correct. As I mentioned earlier, I am a 
banker. I am usually not in the position of lobbying for 
bankruptcy laws. But I have very reluctantly examined this 
issue over the past few months and have looked at the cash 
situation and have, again, reluctantly and with a profound 
sense of shame, come to the conclusion that this is necessary. 
And, you know, I am sorry about it, but it has to be done. We 
have to start again. Some regime to sort out all these 
competing claims needs to be put in place. Some type of board 
to oversee the spending and the revenue projections has to be 
put in place, and hopefully some economic stimulus has to be 
added to the process.
    Senator Blumenthal. Because the alternative, as Mr. Ravitch 
has said so well, is endless acrimony, litigation that only 
enriches the lawyers. It doesn't create wealth for anyone else.
    Mr. Carrion. Unfortunately, we can't go long on law firms, 
but I think that's correct, and it's very difficult to project 
what dynamic that would unleash.
    Senator Blumenthal. And I am a lawyer. I don't begrudge my 
profession financial----
    Mr. Carrion. Well, nobody is perfect.
    [Laughter.]
    Senator Blumenthal. Just so, I do not offend anyone here, 
you are all honest, all you lawyers here. But if we can save 
money for the people of Puerto Rico----
    Mr. Carrion. Absolutely.
    Senator Blumenthal [continuing]. The 3.5 million Americans 
who live there, all the better, and assure that Puerto Rico 
does not become the Argentina of America, in effect. It's not 
of the Caribbean. The threat is that it becomes the Argentina 
of America.
    Mr. Carrion. Yes.
    Senator Blumenthal. Thank you.
    Mr. Carrion. Thank you. Thank you, Senator.
    Senator Perdue. Professor, I cut you off earlier, and I 
reserved a few minutes for you. We have run over just a minute 
or two, but I would like to give you the opportunity, if you 
would like to respond to that earlier question.
    Mr. Colon de Armas. Yes. First of all----
    Senator Perdue. Could you turn your mic on? Thank you.
    Mr. Colon de Armas. First of all, thank you. On these last 
comments, Senator Blumenthal, you gave us a nice, heartwarming 
narrative. If it only were backed by the evidence, it would be 
excellent.
    But my earlier point was regarding negotiations, and people 
have made a big deal about the fact that many bond holders have 
shown willingness to negotiate. We have to be careful about 
that because, remember, in my stand--from my standpoint, I look 
at what is best for Puerto Rico, not necessarily the bond 
holders. A hedge fund will find great advantages to 
negotiations, because for a hedge fund, a negotiation is a way 
to make a profit, realize a profit on bonds purchased at a 
steep discount.
    A regular bond holder, a regular investment fund, widows 
and orphans, a negotiation is a way to cut their losses and run 
away from Puerto Rico. The key question is, will they ever buy 
a bond again from Puerto Rico?
    For a politician, a negotiation is excellent because it is 
a way to save cash in the short term to see if you can get to 
the next elections.
    Puerto Rico is a long-term project. What is important to me 
is that we protect the viability of Puerto Rico for the long 
haul. For the standpoint of Puerto Rico, we need to make 
decisions based on the correct data. We need to change 
strategy, turn around that strategy 180 degrees, and correct 
course. That is what Puerto Rico needs.
    Senator Perdue. Thank you. On behalf of the Committee, I 
want to thank you for your patience and forbearance today and 
for your testimony. It has been very helpful.
    As always, we will keep the record open for 1 week for the 
submission of written questions and other materials. If you are 
approached, please respond accordingly. And, again, thank you 
so much.
    The Committee stands adjourned.
    [Whereupon, at 12:07 p.m., the hearing was adjourned.]
    [Additional material submitted for the record follows.]
    [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

    

                            A P P E N D I X

                                   to

                     PUERTO RICO'S FISCAL PROBLEMS:

                        EXAMINING THE SOURCE AND

                         EXPLORING THE SOLUTION

The following submissions are available at:

  https://www.govinfo.gov/content/pkg/CHRG-114shrg52553/pdf/CHRG-
    114shrg
    52553-add1.pdf

Submitted by Senator Grassley:

 Pantojas-Garcia, Emilio, statement...............................     2
 Puerto Rico-USA Foundation, statement............................    12
 Ramos, Hon. Luis Vega............................................    17
 Rossello, Ricordo, statement.....................................    21
 Velez, Gustavo...................................................    28


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