Puerto Rico has been quietly gaining traction among real estate investors looking at the intersection of cash flow and tax efficiency. Act 60 (formerly Acts 20 and 22) continues to attract investors and business owners looking to optimize their tax position — and the real estate market there has some genuinely interesting plays, from workforce housing to light commercial.

I've been active in the Puerto Rico market and find it's still largely off the radar for most mainland investors — which creates opportunity.

I'm currently looking to connect with:

• Investors who've made the move to Puerto Rico or are actively evaluating it
• Anyone underwriting residential or multifamily deals on the island

Anyone else here tracking the Puerto Rico market? Drop a comment below — would love to hear what you're seeing.