The recent credit deterioration of Puerto Rico’s public corporations and enactment of legislation that would enable some of the entities to restructure their debt have prompted investor questions on the potential impact on bond insurer ratings. (See also “Puerto Rico GO Rating Lowered One Notch To ‘BB’ Following Debt Legislation; Outlook Negative,” published July 11, 2014.) Below Standard & Poor’s Ratings Services provides answers to the most frequently asked questions.