A step-by-step guide to Puerto Rico's economic renaissance. Corporate attorney David R. Martin proposes a transformational economic development plan for Puerto Rico. Buffeted by globalization, Puerto Rico is no longer competitive in manufacturing. Generous tax exemptions have failed to stem the massive loss of manufacturing jobs and have contributed to an alarming fiscal crisis. Mr. Martin argues that the Island must fundamentally redirect its economic activities towards tourism and entertainment. While having better baseline attributes than Las Vegas, Macau and Dubai, Puerto Rico's leisure and entertainment potential remains grossly underdeveloped. The overuse of isolated high-end, resort enclaves has inhibited the sector's growth. The centerpiece of Mr. Martin's plan is the creation of a mega-entertainment city in the municipality of Ceiba on east coast of the Island. By adopting the specific initiatives and policies of The Rescue Manual, the Island will be poised for a new era spectacular growth.