Human Resources A GUIDE TO THE SHELL CANADA PENSION PLAN INITIAL DC AND DB/DC DUO
|
|
- Griselda Baldwin
- 7 years ago
- Views:
Transcription
1 Human Resources A GUIDE TO THE SHELL CANADA PENSION PLAN INITIAL DC AND DB/DC DUO October 2015
2 INTRODUCTION Each of us has a responsibility to plan and save for a financially secure retirement. The primary purpose of the Shell Canada Pension Plan (the Plan) is to provide one component of an individual s ongoing income after retirement. It works with your personal savings and government programs to provide income after you stop working, and it is an important part of your compensation as an employee of Shell in Canada (Shell). This guide provides a summary of two segments of the Plan Initial Defined Contribution (Initial DC) and DB/DC Duo which is comprised of Defined Benefit II (DB II) and Defined Contribution II (DC II). It explains the pension benefits paid from these segments when you retire or if you leave Shell before you retire, and death benefits paid from the Plan to your beneficiary. In the event of any discrepancy between this information and applicable Plan documents, entitlements will be determined in accordance with the Plan documents. At any time, Shell Canada Limited (Shell Canada) may amend any provision of, or entirely discontinue, any plan, program, policy, or procedure. Protecting Your Privacy Shell Canada is committed to protecting your personal information. We collect personal information about you and your dependents for the purpose of providing and administering the group benefits plans. We may share your personal information with third parties, as necessary, to determine eligibility for coverage and to administer the group benefits. Where third parties are located in jurisdictions outside of Canada they are required to protect the confidentiality of your personal information in a manner that is consistent with Canadian privacy laws and our privacy policy and requirements. Information respecting individual claims is held by Shell Canada s plan administrators and is not accessible by Shell Canada. Read our Privacy Policy on HR Online. If you have any questions about our privacy practices, contact our Privacy Officer at privacyincanada@shell.com. A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo
3 TABLE OF CONTENTS PLAN PARTICIPATION...2 INITIAL DC...3 Contributions...3 Investment Choices...4 DB/DC DUO...6 Contributions...6 AT RETIREMENT...7 When You Can Retire...7 Retirement Income from DC (Initial DC and/or DC II)...7 Retirement Income from DB II...7 IF YOU LEAVE SHELL BEFORE YOU RETIRE...8 From DC (Initial DC and/or DC II)...8 From DB II...8 IF YOU DIE BEFORE YOU RETIRE...9 If You Have a Spouse...9 If You Do Not Have a Spouse...9 DEATH BENEFITS AFTER YOU RETIRE From DC (Initial DC and/or DC II) From DB II EMPLOYEE RIGHTS AND RESPONSIBILITIES Your Rights as a Member of the Plan Your Responsibilities as a Member of the Plan DEFINITION OF SPOUSE Alberta British Columbia Manitoba New Brunswick Nova Scotia or Prince Edward Island Ontario Quebec Saskatchewan A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo 1
4 PLAN PARTICIPATION Regular employees are eligible to join the Shell Canada Pension Plan (the Plan) on date of hire or when the employee begins coverage under Shell Canada Limited s (Shell Canada) terms and conditions of employment. Temporary employees are eligible to join the Plan after two consecutive calendar years of service (one year for Quebec employees) with Shell when in each of those years you have: n A Shell income of 25% or more of the Year s Maximum Pensionable Earnings, or n Worked at least 700 hours. There are two segments of the Plan for members who join on or after January 1, 2007: n Initial Defined Contribution (Initial DC) for employees with less than 10 years of recognized continuous service 1, or whose age plus years of recognized continuous service is less than 50. n DB/DC Duo for employees with 10 years of recognized continuous service or more, or whose age plus years of recognized continuous service equals 50 or more. DB/DC Duo is comprised of Defined Benefit II (DB II) and Defined Contribution II (DC II). If you participate in Initial DC when you first join the Plan, you switch to DB/DC Duo automatically on the earlier of: n January 1 of the year in which you will reach 10 years of recognized continuous service with Shell, or n January 1 following the date when your age plus years of recognized continuous service equals Continuous service is used to determine eligibility for early retirement, termination benefits, and other features such as Plan segment eligibility. Continuous service includes some, but not all, leaves of absence and breaks in service as outlined in the Plan documents. Continuous service includes: n Recognized prior continuous service with the following affiliated or acquired companies in Canada: Coral Cibola Canada Inc. Cansolv Technologies Inc. Criterion Catalysts & Technologies Canada Inc. Pennzoil-Quaker State Canada Incorporated Shell Canada Services Limited Shell Chemicals Canada Ltd. Shell Chemicals Americas Inc. Shell Energy North America (Canada) Inc. n Periods of continuous service on foreign assignment during which you continued to accrue credited service under the Plan. n Recognized prior continuous service with an affiliated Royal Dutch Shell company. n Service with Montell Canada Inc. and Basell Canada Inc. if you were an employee of Shell Canada immediately before becoming an employee of Montell Canada Inc. on August and returned with continuous service to Shell Canada on August 1, A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo
5 INITIAL DC Initial DC is a defined contribution pension. This means your benefit at retirement is based on the balance in your DC account at that time. Contributions Shell contributes 6% of your pensionable earnings 2 to a DC account in your name. You are not required to contribute to Initial DC; however, you may contribute up to 4% of your pensionable earnings. Shell matches your contributions as follows: If You Contribute Shell Contributes 0% 6% 1% 7% 2% 8% 3% 9% 4% 10% When you join the Plan, your contribution percentage is automatically set at 4% of pensionable earnings so you get the maximum Shell contribution. You may change this contribution percentage through the Shell Benefits Centre at any time. You are responsible for directing the investment of your contributions and Shell s contributions. Your contributions are made by semi-monthly payroll deduction. Tax Deductibility Your contributions are tax-deductible. Your taxable income is reduced each pay period by the amount of your contributions. Shell s contributions are not taxable to you. Maximum Contributions The Canada Revenue Agency (CRA) limits contributions to a defined contribution pension plan each year to 18% of your earned income to an annual maximum ($25,370 in 2015). If your contributions plus Shell s contributions reach the maximum in a year, your contributions stop and the remainder of Shell s contributions for the year are paid to you as a taxable cash payment each pay. 2 Pensionable earnings includes base pay and shift differential for base hours worked. It excludes overtime pay, special bonuses, allowances, Performance Bonus and Hourly Bonus Program, or any other extra earnings. A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo 3
6 INITIAL DC continued Investment Choices You are responsible for making investment decisions for contributions to your DC account. Funds You have a choice of the following investment funds offered through Sun Life Financial and you may invest in any number of these funds. INVESTMENT FUND FUND TYPE FUND MANAGEMENT DEGREE OF RISK Aurion Money Market Segregated Fund Money Market Active Low Aurion Multi-Manager Active Bond Segregated Fund Bond Active Low Moderate BlackRock (BLK) Universe Bond Index Segregated Fund Bond Passive Low Moderate Aurion Multi-Manager Active Canadian Equity Segregated Fund Canadian Equity Active Moderate High BLK S&P/TSX Composite Index Segregated Fund Canadian Equity Passive Moderate High BLK U.S. Equity Index Segregated Fund (Registered) U.S. Equity Passive Moderate High BLK EAFE Equity Index Segregated Fund International Equity Passive Moderate High Aurion Multi-Manager Active Global Equity Segregated Fund Global Equity Active Moderate High BLK Global Equity Index Segregated Fund Global Equity Passive Moderate High Retirement Target Date Portfolios Lifecycle Active Low to Moderate High depending on target date The investment choices you make have a significant impact on the amount that accumulates in your DC account ultimately affecting the amount of income you have in retirement. Take the time to learn as much as possible about your investment choices so you can make the best decisions for your circumstances. Until you make investment choices, your contributions, if any, and Shell s contributions are invested in the Retirement Target Date Portfolio with the target (maturity date) closet to but not later than your 65th birthday. This fund may, or may not, be the most appropriate investment for your circumstances. Fund Details For the latest fund information: n Access Sun Life Financial Plan Member Services Website at Sign in using the generic Access ID and Password , or n You may also call Sun Life Financial toll-free at ( if you re outside Canada and the U.S.) from 6 a.m. to 6 p.m. Mountain Time. Fees and Expenses The fees and expenses include: n Fund Management Fees Investment Management Fees These fees cover the professional services of the Investment Fund Managers to select the underlying fund s investments and build the fund s portfolio. Fund Operating Expenses These fees cover the daily operating expenses and on-going costs of the Investment Fund Managers such as buying and selling securities, auditing, legal and custodial fees, taxes, interest charges, etc. n Segregated Fund Expenses These expenses cover the cost of investment-related services of Sun Life Financial such as performing fund valuations, fund reconciliations and fund account values. 4 A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo
7 INITIAL DC continued Fund Management Fees and Segregated Fund Expenses are subject to the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) in British Columbia, New Brunswick, Nova Scotia, Newfoundland and Labrador and Ontario. The Investment Management Fees are collected monthly through an expense transaction from your DC account. The fees, calculated as a percentage of your holdings, are charged on the first business day of each month for the prior month s cost. The Fund Operating and Segregated Fund Expenses are reflected in the daily unit value. The 2% Short Term Trading Fee Short term trading is the practice of making multiple buying and selling transactions in an attempt to time market trends and increase returns. Short term trading within a defined contribution pension plan affects all investors in the fund and can lead to a negative impact on performance. Sun Life Financial charges a short term trading fee of 2% if a DC participant transfer money into a fund and then transfers money out of the same fund within 30 days. The fee is 2% of the lesser of: n The amount transferred out, or n The amount transferred in within 30 calendar days. The fee does not apply to transfers in and out of the Money Market fund or to contributions or withdrawals. Account Information New joiners will receive a welcome letter from Sun Life Financial approximately two to four weeks after your date of hire. The letter will contain an Access ID, Password and instructions on activating your Sun Life Financial account. The Sun Life Financial Plan Member Services website provides current DC account information, fund information, newsletters and booklets. You may also use your account to perform investment transactions. Before you receive your Sun Life Financial welcome letter, you can sign in to view fund information using the generic Access ID and Password Contact the Sun Life Financial Customer Care Centre: n Toll-free at ( if you re outside Canada) 6 a.m. to 6 p.m. Mountain Time any business day, or n Go to the Sun Life Financial Member Services website To access the Sun Life Financial Member Services website: n Go to n Enter your Access ID n Enter your Password n Select Sign In Sun Life Financial Member Services website A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo 5
8 DB/DC DUO DB/DC Duo is made up of two parts: n Defined Benefit II (DB II), and n Defined Contribution II (DC II). DB II is a 1.75% defined benefit pension. This means your pension payments are based on a formula that provides an annual pension of 1.75% of your three-year final average earnings for each year of credited service while you are a participant in DB II. DC II is a defined contribution pension. This means your benefit at retirement is based on the balance in your DC account at that time. Contributions Shell s Contributions DB II: Shell contributes the full amount required to pay for your DB II pension formula. Shell s contribution rate varies over time depending on factors such as the investment earnings/losses of the Shell Canada Pension Trust, the members earnings, members ages, and other economic and demographic factors. Changes in Shell s contribution rate do not affect your DB II pension because your pension is based on a formula that reflects your final average earnings and years of credited service while you are a member in DB II. DC II: Shell contributes 4% of your pensionable earnings to a DC account in your name. You are responsible for directing the investment of Shell s contributions. You have the same choice of investment funds with the same management fees as members in Initial DC. See Investment Choices in the Initial DC section of this guide for more information. Your Contributions You are neither required nor permitted to make contributions to DB/DC Duo. 6 A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo
9 AT RETIREMENT When You Can Retire You may retire from Shell and receive your DB II pension and your DC account balance as early as: n Age 55 with two years of recognized continuous service or more, or n At any age if you have 35 years of recognized continuous service or more. Retirement Income from DC (Initial DC and/or DC II) The balance in your DC account contributions plus investment earnings/losses must be used to provide lifetime retirement income. You must transfer the balance in your DC account into one of the locked-in financial vehicles approved by pension legislation in your province of employment. Your transfer options may include: n A Locked-in Retirement Account (LIRA), or n Another registered retirement plan if that plan approves the transfer. Retirement Income from DB II When you retire, your pension from DB II is paid in monthly installments for your lifetime and, if you have a spouse at retirement, for your spouse s lifetime if you die first. DB II Pension Formula The formula used to calculate your annual pension from DB II is: 1.75% x FAE(3) x Years of Credited Service while you participate in DB/DC Duo FAE(3) three-year final average earnings. This is the average of your pensionable earnings 3 over the 36 consecutive months (three years) during the last 10 years of your employment with Shell in which your earnings were highest. If you retire from active service, you may be eligible for post-retirement cost of living adjustments provided by Shell on a discretionary basis. Cost of living adjustments are not guaranteed, but the ability of the Plan s assets to provide any cost of living adjustments and other economic conditions such as the overall rate of inflation are assessed each year. Non-Discounted DB II Pension Your pension formula is not discounted if you retire: n On or after age 62, or n At any age if you have 35 years of recognized continuous service or more. DB II Early Retirement Discount If you retire before you are eligible to receive a non-discounted pension, your pension is discounted by: n 6% for each year (0.5% for each month) between ages 55 and 59 that your pension starts before the date you reach age 59, plus n 3% for each year (0.25% for each month) between ages 59 and 62 that your pension starts before the date you reach age 62. The chart on the right provides the DB II discount amount based on your age: If You Are Age DB II Discount For Each Year 55 33% 56 27% 57 21% 58 15% 59 9% 60 6% 61 3% 62 0% 3 Pensionable earnings include base pay and shift differential for base hours worked. It excludes overtime pay, special bonuses, allowances, Performance Bonus and Hourly Bonus Program, or any other extra earnings. A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo 7
10 IF YOU LEAVE SHELL BEFORE YOU RETIRE If you leave Shell before you are eligible to retire, you are entitled to the value of the DB II pension you have earned and the balance in your DC account contributions plus investment earnings/losses. From DC (Initial DC and/or DC II) You are entitled to the balance in your DC account contributions plus investment earnings/losses. If you have two years of continuous service or more or are employed in Quebec, you must use the balance in your DC account to provide retirement income. You must transfer the balance in your DC account into one of the locked-in financial vehicles approved by pension legislation in your province of employment. Your transfer options may include: n A Locked-in Retirement Account (LIRA), or n Another registered pension plan if that plan approves the transfer. If you have less than two years of continuous service and are employed outside Quebec, you may: n Receive your pension value as a taxable cash payment, n Transfer it to a Registered Retirement Savings Plan (RRSP), or n Transfer it to another registered retirement plan if that plan accepts the transfer. From DB II You are entitled to the value of the DB II pension you have earned. You may receive it in one of two ways: 1. A deferred pension You may leave your DB II pension formula in the Plan and receive: n A non-discounted pension starting at age 62, or n A reduced pension starting as early as age 55. Deferred pensions are not eligible for discretionary post-retirement cost-of-living adjustments. 2. Transfer the value of your DB II pension out of the Plan Instead of receiving a deferred pension, you may transfer the value of the deferred pension out of the Plan. If you have two years of recognized continuous service or more, or you are employed in Quebec, you must transfer the value of your DB II pension into one of the locked-in financial vehicles approved by pension legislation in your province of employment up to the Canada Revenue Agency (CRA) maximum transfer limit. The CRA maximum transfer limit is determined based on the value of your DB II pension limited to the CRA maximum pension, and a prescribed table of age related factors at the date of payment. You will receive the amount above the CRA maximum transfer limit as a taxable cash payment. Your transfer options may include: n A Locked-in Retirement Account (LIRA), or n Another registered pension plan if that plan approves the transfer If you have less than two years of recognized continuous service and you are employed outside Quebec, you may: n Receive the value of your DB II pension as a taxable cash payment, or n Transfer the value of your DB II pension to a Registered Retirement Savings Plan (RRSP). Small Amount If your pension value is a small amount as defined by provincial pension legislation you receive it as a taxable cash payment or transfer to an RRSP. 8 A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo
11 IF YOU DIE BEFORE YOU RETIRE The death benefit from the Plan includes: n The value of your earned DB II pension, plus n Your DC account balance (Initial DC/DC II contributions plus investment earnings/losses). If You Have a Spouse Legislation requires that any death benefit from the Plan be paid to your spouse regardless of your beneficiary appointment. If you live in Alberta, British Columbia, Ontario, Quebec or Saskatchewan, legislation permits your spouse to sign a waiver of this right. Your spouse is entitled to a taxable cash payment or a transfer to a RRSP if: n You were employed in Ontario, Quebec, New Brunswick, Newfoundland, Nova Scotia, Prince Edward Island, Saskatchewan, or n You were a participant in the Plan for less than two years when you died, or n The death benefit is a small amount as defined by provincial pension legislation. Otherwise, your spouse must transfer the value of your death benefit into a locked-in financial vehicle approved by pension legislation. If You Do Not Have a Spouse The death benefit is paid to your beneficiary or estate as a taxable cash payment when you die. A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo 9
12 DEATH BENEFITS AFTER YOU RETIRE From DC (Initial DC and/or DC II) When you retire and transfer your DC account balance into a locked-in financial vehicle approved by pension legislation, the death benefit paid to your spouse or your beneficiary is determined by the terms of the financial vehicle you choose at retirement. From DB II Your DB II pension is paid for your lifetime. If you have a spouse at retirement, pension legislation requires that a portion of your pension continues to your spouse for his or her lifetime if you die first (a joint and survivor pension). If You Have a Spouse at Retirement You receive a Joint and Survivor 60% Pension. You have the option to purchase a 10-year guarantee of this pension. Joint and Survivor 60% Pension If you die first, your spouse continues to receive monthly pension payments from DB II for life equal to 60% of your monthly pension. Discretionary cost-of-living adjustments apply to your spouse s pension if you retire from active service. Joint and Survivor 60% Pension with a 10 Year Guarantee You may purchase a 10-year guarantee for your Joint and Survivor 60% Pension. Your monthly pension payments are reduced to pay for the guarantee. If you die before 10 years of payments are made, 100% of your monthly pension continues to your spouse, provided your spouse survives you, for the remainder of the 10-year guarantee period. After that, 60% of your monthly payments continue to your spouse for his or her lifetime. If your spouse dies: n Before you, your beneficiary or estate receives the value of the remaining guaranteed payments. n After you, but before 10 years of payments are made, his or her estate receives the value of the remaining guaranteed payments. If You Do Not Have a Spouse at Retirement You receive a lifetime pension with a 10-year guarantee. If you die before 10 years of payments are made, your beneficiary or estate receives the value of the remaining payments. 10 A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo
13 EMPLOYEE RIGHTS AND RESPONSIBILITIES Your Rights as a Member of the Plan As a participant in Initial DC or DB/DC Duo, you have the right to access information about the nature and features of those segments. Shell Canada and Sun Life Financial provide as much information as possible to help you understand the Plan, your choices and your investment options. Your Responsibilities as a Member of the Plan It is your responsibility to use these sources of information to inform yourself so that you can make appropriate decisions for your circumstances. Your decisions affect the amount of money that accumulates in your DC account and, ultimately, the amount of income you will receive from the Plan at retirement. You are responsible for: n Informing yourself about the provisions of the DC segments of the Plan, and the information and tools available to you. Information and tools provided to all employees include: Financial Seminars 1. Financial Basics: For the Beginner. 2. Investment Planning: Growing Your Money. 3. Retirement Planning: Pensions, Taxes and Estate Planning. 4. Retirement Readiness: Preparing for Life After Work HR Online contains information on all segments of the Plan. Pension Model provides information on your current pension status as well as future pension and termination benefit estimates. Shell Benefits Centre provides information on your current pension participation. Retirement Assessment offered to all employees who are approaching retirement. Sun Life Financial s Plan Member Services website provides current account information, newsletters and financial planning resources. n Researching and reviewing the available investment options to help you make informed decisions. n Obtaining independent investment advice from a qualified individual. n Allocating the contributions among the available investment options (your decisions affect the amount of money that accumulates in your account). n Understanding your risk tolerance and the potential volatility of your investments. n Defining, monitoring and revising your investment strategy from time to time. n Maintaining your beneficiary designations. A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo 11
14 DEFINITION OF A SPOUSE The definition of Spouse for the purposes of the Plan administration is governed by provincial legislation. The qualifying conditions are assessed at the relevant time. Alberta In Alberta, a spouse is a person who is married to and has not been living separate and apart from the member for three or more consecutive years. If there is no such person, a spouse is a person, immediately preceding the relevant time, who has lived with the member in a marriage-like relationship a. for a continuous period of at least one year; or b. of some permanence, if there is a child of the relationship by birth or adoption. British Columbia In British Columbia, a spouse is a person who is married to and has not been living separate and apart from the member for two or more consecutive years. If there is no such person, a spouse is a person who has lived with the member in a marriage-like relationship for the immediately preceding one-year period. Manitoba In Manitoba, a spouse is a person who is married to and is not living separate and apart from the member. If there is no such person, a spouse is a person who a. is married to the member; b. has registered a common-law relationship under Section 13.1 of the Vital Statistics Act (Manitoba) with the member; or c. is not married to the member and has lived with the member in a conjugal relationship that remains extant at the relevant time for at least one year if neither of them is married, or for at least three years if one or both of them are married. New Brunswick In New Brunswick, a spouse means either of two persons who a. are married to each other; b. are married to each other by a marriage that is voidable and has not been avoided by a declaration of nullity; or c. have gone through a form of marriage with each other in good faith that is void and have cohabited within the preceding year (conjoint). 12 A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo
15 DEFINITION OF A SPOUSE continued Nova Scotia or Prince Edward Island In Nova Scotia or Prince Edward Island, a spouse is a person who is married to and is not living separate and apart from the member. If there is no such person, a spouse is a person who a. is married to such member; b. is married to such member by a marriage that is voidable and has not been voided by a declaration of nullity; c. has gone through a form of marriage with such Member in good faith that is void and has lived with such member within the preceding year; d. in the case of a member employed in Nova Scotia, has registered a domestic partnership with such member under the Vital Statistics Act (Nova Scotia); or e. not being married to such member, and neither such person nor such member being married to another person, is living together with such member in a conjugal relationship and has done so for one year. Ontario In Ontario, a spouse is a person who is married to and is not living separate and apart from the member. If there is no such person, a spouse is a person who is not married to such member and is living together with such member in a conjugal relationship, and has been so living with such member continuously for a period of not less than one year, or in a relationship of some permanence, if such member and such person are the natural or adoptive parents of a child, both as defined in the Family Law Act (Ontario). Quebec In Quebec, a spouse is a person who is married to the member and is not legally separated from bed and board. If there is no such person, a spouse is a person who a. is party to a civil union with such member; or b. is living in a conjugal relationship with a member who is neither legally married nor party to a civil union, and has been so cohabiting for a period of not less than three years, or for a period of not less than one year if at least one child is born, or to be born, of their union; or they have adopted, jointly, at least one child; or one of them has adopted at least one child who is the child of the other. Saskatchewan In Saskatchewan, a spouse is a person who is married to and is not living separate and apart from the member. If there is no such person, a spouse is a person who a. is married to such member; or b. if such member is not married, has been cohabiting continuously with such member in a conjugal relationship for at least one year. A Guide to the Shell Canada Pension Plan Initial DC and DB/DC Duo 13
16 Shell Benefits Centre n Toll-free at ( if you re outside Canada and the U.S.) from 6 a.m. to 6 p.m. Mountain Time, or n Go to and use the message centre. This summary communicates part of the policies, plans, programs and procedures that govern the Shell employment relationship in Canada and by which employees must abide. In the event of any discrepancy between information in this document and applicable Shell plan documents, entitlements will be determined in accordance with the plan documents. At any time, Shell may amend any provision of, or entirely discontinue, any plan, program, policy, or procedure. 2015/10 V22.0
Brock University Pension Plan
Brock University Pension Plan Contents Part 1: Your future is worth the investment 3 For more information 3 Part 2: Welcome to the pension plan 4 A hybrid plan 4 More than a retirement benefit 4 Who pays
More informationMEMBER RETIREMENT INCOME OPTIONS Achieve Your Retirement Dreams
MEMBER RETIREMENT INCOME OPTIONS Achieve Your Retirement Dreams Achieve Your Retirement Dreams With a Registered Retirement Income Fund (RRIF) Wise Ways to Make the Most of Your Money Now that you re getting
More information(CLICK ON JURISDICTION FOR ADDENDUM) FEDERAL LIRA ALBERTA LIRA BRITISH COLUMBIA LRRSP MANITOBA LIRA NEWFOUNDLAND AND LABRADOR LIRA NOVA SCOTIA LIRA
Addendum To CANADIAN SHAREOWNER INVESTMENTS INC. Retirement Savings Plan Declaration of Trust for Locked-In Pension Transfers to a Locked-In Registered Retirement Savings Plan or a Locked-In Registered
More informationPublic Service Pension Plan
Public Service Pension Plan Guide Booklet The information presented in this publication is premised on the rules and criteria which currently exist under the Public Service Superannuation Plan and which
More informationTOWBOAT SEAMEN PENSION BOOKLET. - Questions and Answers - Illustrations
TOWBOAT SEAMEN R E T I R E M E N T P L A N PENSION BOOKLET - Questions and Answers - Illustrations April 2013 MISSION STATEMENT The Trustees of the Towboat Seamen Retirement Plan shall use all their individual
More informationAddendum. Addendum. for Nova Scotia LIFs. Scotia Self-Directed Life Income Fund (LIF)
Addendum Addendum for Nova Scotia LIFs This Addendum sets out further provisions that apply to LIFs which are subject to the Pension Benefits Act of the province of Nova Scotia (the Act ). 1. Definitions
More informationReuter Benefits Group Plan Member Newsletter September 2009
Reuter Benefits Group Plan Member Newsletter September 2009 Accessing Your Retirement Savings As you approach retirement, you will need to turn your Pension and RRSP, as well as any nonregistered savings,
More informationAre you online? Sign up to mypensionplan and get your pension information online, anytime.
Member Handbook Are you online? Sign up to mypensionplan and get your pension information online, anytime. Go Green! Help the environment and eliminate paper waste by registering on mypensionplan. We ll
More informationLocal 804 Pension Plan
Local 804 Pension Plan A guide to your pension plan benefits Union Benefit Plans Services Contact Contact us If you have any questions about the plan, please contact the plan administrator: Union Benefit
More informationINCORPORATING YOUR PROFESSIONAL PRACTICE
INCORPORATING YOUR PROFESSIONAL PRACTICE REFERENCE GUIDE Most provinces and professional associations in Canada now permit professionals such as doctors, dentists, lawyers, and accountants to carry on
More information1999 Academic Pension Plan
1999 Academic Pension Plan TABLE OF CONTENTS Introduction... 3 Eligibility... 3 Enrolling in the Plan... 3 Contributions... 3 Defined Benefit Component:... 3 Defined Contribution Component:... 4 Other
More informationPlan Member Guide. Teachers Pension Plan
Plan Member Guide Teachers Pension Plan Table of Contents Introduction... 1 Services Provided by ATRF... 2 Becoming a Member... 3 Contributions... 3 Retirement... 5 Pension Formula... 7 Pension Options...
More informationADDENDUM TO THE RETIREMENT INCOME FUND DECLARATION OF TRUST ESTABLISHING A LIFE INCOME FUND. Nova Scotia (LIF)
ADDENDUM TO THE RETIREMENT INCOME FUND DECLARATION OF TRUST ESTABLISHING A LIFE INCOME FUND Nova Scotia (LIF) 1. What the Words Mean: Please remember that in this Addendum, I, me and my mean the individual
More informationGROUP LIFE INCOME FUND (LIF) FOR MCGILL FACULTY & STAFF
GROUP LIFE INCOME FUND (LIF) FOR MCGILL FACULTY & STAFF MY GROUP LIF/RIF PLAN... IN BRIEF At the earlier of your retirement date and attaining age 65, you will be eligible to start receiving a retirement
More informationThe Estate Preserver Plan. Advisor Guide
The Estate Preserver Plan Advisor Guide Table of Contents Introduction to the Estate Preserver Plan 2 The Opportunity 3 The Solution 4 Tax Considerations 5 Probate and Executor Fees 7 Case Study 8 Underwriting
More informationLAKEHEAD UNIVERSITY EMPLOYEE PENSION PLAN MEMBER BOOKLET
LAKEHEAD UNIVERSITY EMPLOYEE PENSION PLAN MEMBER BOOKLET 2011 1 TABLE OF CONTENTS Introduction... 3 Eligibility... 4 Contributions... 5 Individual Account... 8 Short Term Account... 8 Retirement Dates...
More informationmy plan Simplified Pension Plan for Employees of Bishop s University Member Booklet
my plan Simplified Pension Plan for Employees of Bishop s University Member Booklet Client ID 2RT-01 May 2015 Table of Contents Introduction... 1 What type of plan do I have?... 1 What are my responsibilities?...
More informationEmployees Retirement Plan University of Windsor Pre-Retirement Seminar
Employees Retirement Plan University of Windsor Pre-Retirement Seminar Welcome! April 22, 2014 Presentation Overview Preparing for Retirement Sources of Retirement Income Types of Pension Plans Plan Definitions
More informationGroup Retirement Savings Plan for Ryerson University CUPE 3904 PT&S
Group Retirement Savings Plan for Ryerson University CUPE 3904 PT&S Prepared June 2009 Policy/Plan Number 42745 Ryerson Group Retirement Pension Plan Table of Contents An Introduction to your Group Plan,
More informationInvestment funds information folder
Investment funds information folder Great-West Life investment plans Investment funds information folder October 2015 This document is not an insurance contract. This information folder is not an insurance
More informationPension Plan Benefits on Retirement
Pension Plan Benefits on Retirement MARCH 2014 What is inside How is Your Pension Benefit Determined? Assumptions used in Preparing a Pension Estimate... 2 Formula Pension...............................................................................
More informationLEAVING YOUR EMPLOYER SHOULD YOU COMMUTE YOUR PENSION PLAN?
LEAVING YOUR EMPLOYER SHOULD YOU COMMUTE YOUR PENSION PLAN? Mackenzie Tax & Estate Planning In past years when an individual changed employers, it was pretty much an accepted practice to leave their defined
More informationEmployment termination and group insurance coverage
HEALTH & DENTAL / DISABILITY, LIFE AND AD&D 14-11 Employment termination and group insurance coverage This GroupLine is a revised version of GroupLine 07-02. Previous versions also include 05-21, 02-11
More informationCANADIAN CHRISTIAN SCHOOL PENSION PLAN (Restated as at September 1, 2012 and Updated through Amendment 2015-2)*
CANADIAN CHRISTIAN SCHOOL PENSION PLAN (Restated as at September 1, 2012 and Updated through Amendment 2015-2)* CHRISTIAN SCHOOLS INTERNATIONAL *This is a consolidated version of the Canadian Christian
More informationLifetime income benefit
Lifetime income benefit Guarantee your income for life Great-West Life segregated fund policies Segregated fund policy information Investments tailored to protect you Table of contents Financial strength
More informationHow To Maximize Your Retirement Savings From The Western Retirement Plan
Retirement Plan Summary july 2013 » Table of Contents Welcome to Your Retirement Journey...3 Important Note...4 Your Plan at a Glance...5 Your Responsibilities...6 Joining the Plan...7 Regular Full-time
More informationThe Pension Benefits Regulations, 1993
1 The Pension Benefits Regulations, 1993 being Chapter P-6.001 Reg 1 (effective January 1, 1993) as amended by an Errata Notice (published in The Saskatchewan Gazette August 27, 1993) and by Saskatchewan
More informationRetirement Income Options
Retirement Income Options How will you spend your retirement? Table of Contents Introduction...4 Retirement Considerations...5 Other Considerations...8 Entering Retirement...9 Retirement Income Options...10
More informationTHE EMPIRE LIFE INSURANCE COMPANY LIFE INCOME FUND ENDORSEMENT QUÉBEC SUPPLEMENTAL PENSION PLANS ACT AND REGULATIONS
Policy Number: THE EMPIRE LIFE INSURANCE COMPANY LIFE INCOME FUND ENDORSEMENT QUÉBEC SUPPLEMENTAL PENSION PLANS ACT AND REGULATIONS Owner/Annuitant: The Policy Number indicated above is amended as described
More informationThe Tax-Free Savings Account (TFSA) Frequently Asked Questions
TAX MANAGEMENT The Tax-Free Savings Account (TFSA) Frequently Asked Questions The Tax-Free Savings Account (TFSA) is a savings vehicle that started in 2009 and allows Canadian residents to earn investment
More informationConsider the AVC Option. An exclusive retirement savings opportunity for OMERS members
Consider the AVC Option An exclusive retirement savings opportunity for OMERS members Important! This guide provides important information for OMERS members about contributing to the Additional Voluntary
More informationmy plan Husky Oil Operations Limited Retirement Program Defined Contribution Pension Plan Group Registered Retirement Savings Plan Member Booklet
my plan Husky Oil Operations Limited Retirement Program Defined Contribution Pension Plan Group Registered Retirement Savings Plan Member Booklet For Manitoba permanent employees Client ID 16R-01 Prepared
More informationThe Provincial Judges and Masters in Chambers Registered and Unregistered Pension Plans. Members Handbook
The Provincial Judges and Masters in Chambers Registered and Unregistered Pension Plans Members Handbook Revised September 2012 Using the Handbook This handbook provides a basic overview of the Provincial
More informationPension Options. In Alberta, the money that is held for you in a pension plan must be used to provide you with a lifetime income when you retire.
RON GRAHAM AND ASSOCIATES 100, 10585-111 Street,Edmonton, Alberta T5H 3E8 Telephone (780) 429-6775 Facsimile (780) 424-0004 rgraham@rgafinancial.com Pension Options In Alberta, the money that is held for
More informationJUNE 2016. Great-West Life investment plans Information folder. Program MANAGED-MONEY. This document is not an insurance contract.
JUNE 2016 Great-West Life investment plans Information folder Program MANAGED-MONEY This document is not an insurance contract. This information folder is not an insurance contract. The information in
More informationSPP Membership Guide
SPP Membership Guide SaskPension.com Thank you for taking the time to review this information about Saskatchewan Pension Plan (SPP). We hope you will decide to participate with the 33,000 people who are
More informationGroup Retirement Savings Plan for the Province of New Brunswick
All Members Group Retirement Savings Plan for the Province of New Brunswick Dear plan member, To help you* achieve financial security during your retirement years, the Province of New Brunswick has established
More informationEarly Retirement Strategies
If you or a member of your family is facing a permanent lay-off, voluntary early retirement or forced early retirement, there are many important decisions to be made decisions that can have a significant
More informationChoose the right investment. Segregated fund policies versus mutual funds
Choose the right investment Segregated fund policies versus mutual funds Choose the best option for your clients investment needs Segregated fund policies and mutual funds provide clients: Professional
More informationAre you online? Sign up to mypensionplan and get your pension information online, anytime.
Member Handbook Are you online? Sign up to mypensionplan and get your pension information online, anytime. Go Green! Help the environment and eliminate paper waste by registering on mypensionplan. We ll
More informationProfessional Corporations An Attractive Option
Professional Corporations An Attractive Option Recent and planned corporate income tax rate reductions mean that now is a good time for eligible professionals to consider incorporating their practices.
More informationPENSION PLAN GUIDE GOVERNING PENSION LAW
PENSION PLAN GUIDE GOVERNING PENSION LAW The pension plan was established by an Act of the 45th Legislature of the State of Texas, which met in 1937. The fund was created by state statute article 6243e
More informationFinancial Services Commission of Ontario Commission des services financiers de l Ontario. Life Income Fund/Locked-In Retirement Account
Financial Services Commission of Ontario Commission des services financiers de l Ontario SECTION: Life Income Fund/Locked-In Retirement Account INDEX NO.: L050-100 TITLE: APPROVED BY: Requirements of the
More informationHow To Get A Pension In Canada
United Food and Commercial Workers Union for further information Plan Administrator: William M. Mercer Suite #860, One Bentall Centre 505 Burrard Street Vancouver, BC, V7X 1M4 Pension Plan Canada Safeway
More informationRyerson Retirement Pension Plan Summary
Ryerson Retirement Pension Plan Summary ABOUT THIS DOCUMENT This summary document has been prepared to provide a convenient and understandable source of information about the Ryerson Retirement Pension
More informationHow To Invest In A Tax Free Savings Account
INVESTMENTS Tax-Free Savings Account Your guide to the Tax-Free Savings Account An important part of any financial plan is savings. Short-term goals such as a vacation or long-term goals like retirement
More informationCanada-U.S. Estate Planning for the Cross-Border Executive
February 16, 2010 Canada-U.S. Estate Planning for the Cross-Border Executive Beth Webel (Toronto) Nadja Ibrahim (Calgary) Agenda Canadian death tax regime US estate tax regime US citizens moving to Canada
More informationContract and Information Folder
GUARANTEED INVESTMENT FUNDS OCTOBER 2015 Contract and Information Folder Financial information as of December 31, 2014 This document contains the Contract, a description of the investments, terms applicable
More informationAdvisor Guide. The BMO. Insurance Insured Retirement Plan
Advisor Guide The BMO Insurance Insured Retirement Plan Table of Contents Introduction to The BMO Insurance Insured Retirement Plan 2 The Opportunity 3 The Solution 4 The BMO Insurance Insured Retirement
More informationLONDON LIFE S VOLUNTARY RETIREMENT SAVINGS PLAN POLICY. Plan administrator: London Life Insurance Company
LONDON LIFE S VOLUNTARY RETIREMENT SAVINGS PLAN POLICY Plan administrator: London Life Insurance Company Autorité des marchées financiers authorization number: LRVER000004 Régie des rentes du Québec plan
More informationMACHINISTS LODGE 692 HEALTH AND BENEFIT PLAN
MACHINISTS LODGE 692 HEALTH AND BENEFIT PLAN REVISED CARD CHECK HERE h APPLICATION FOR ENROLMENT AND BENEFICIARY DESIGNATION Please complete in ink and print clearly. This is a two-sided form please see
More informationSUPPLEMENTARY TERMS FOR LOCKED-IN RETIREMENT ACCOUNT (LIRA) BMO INVESTORLINE RETIREMENT SAVINGS PLAN
SUPPLEMENTARY TERMS FOR LOCKED-IN RETIREMENT ACCOUNT (LIRA) Pursuant to the Pension Benefits Standards Act (British Columbia) BMO INVESTORLINE RETIREMENT SAVINGS PLAN Plan Issuer BMO Trust Company 100
More informationA member must be insured under this plan or under G-3900 or G-29500 or be uninsurable in order to insure a spouse.
Q: 1) Who can get OMA Flex-Term Life*? Members of the Ontario Medical Association, Doctors Nova Scotia, New Brunswick Medical Society, Medical Society of Prince Edward Island or Newfoundland and Labrador
More informationCanadian Health Insurance. The Medical Expense Tax Credit. Life s brighter under the sun. June 2012. health plans
Canadian Health Insurance tax Guide June 2012 Life s brighter under the sun Sun Life Assurance Company of Canada, 2012. Individuals may not deduct hospital and medical expenses from their income, but they
More informationSign up online for a chance to win an ipad!
(a) Since your statements will be available online, do you still wish to receive a paper copy? o Yes o No (b) o I request that my deferred annuity contract and other pertinent documents be posted on my
More informationEMPIRE CLASS SEGREGATED FUNDS INFORMATION FOLDER AND POLICY PROVISIONS THE EMPIRE LIFE INSURANCE COMPANY
THE EMPIRE LIFE INSURANCE COMPANY EMPIRE CLASS SEGREGATED FUNDS INFORMATION FOLDER AND POLICY PROVISIONS This document contains the information folder and the contract provisions for the Empire Class Segregated
More informationTerms of Participation
Terms of Participation Introduction Effective January 1, 2011, the OMERS Primary Pension Plan ( Primary Plan ) was amended to add an additional voluntary contribution provision (i.e., the AVC Provision
More informationADDENDUM TO THE RETIREMENT SAVINGS PLAN DECLARATION OF TRUST ESTABLISHING A LOCKED-IN RETIREMENT ACCOUNT. New Brunswick (LIRA)
ADDENDUM TO THE RETIREMENT SAVINGS PLAN DECLARATION OF TRUST ESTABLISHING A LOCKED-IN RETIREMENT ACCOUNT New Brunswick (LIRA) 1. What the Words Mean: Please remember that in this Addendum, I, me and my
More informationRegistered Retirement Income Funds
Registered Retirement Income Funds Registered Retirement Income Funds Most Canadians are familiar with registered retirement savings plans (RSPs). Many spend decades accumulating wealth in these tax deferred
More informationPreparing for Retirement. A Guide for Employees. Human Resources
Preparing for Retirement A Guide for Employees 010 Human Resources Contents Introduction... 3 Canada Pension Plan Retirement Benefits... 4 Old Age Security... 6 Employment Insurance Benefits at Retirement...
More informationYOUR GOVERNMENT OF NEWFOUNDLAND AND LABRADOR MONEY PURCHASE PENSION PLAN (GMPP)
Government of NL Money Purchase Pension Plan for Substitute Teachers YOUR GOVERNMENT OF NEWFOUNDLAND AND LABRADOR MONEY PURCHASE PENSION PLAN (GMPP) General Type of Plan Eligibility You will receive a
More informationMcGill. Pension Plan. Your. Human Resources. www.mcgill.ca/hr/bp/pensions
Your McGill Pension Plan This brochure applies to you if you became eligible to join the Plan on or after January 1, 2009. When it comes to retirement, most of us have the same general goal in mind: good
More informationLifetime income benefit
Canada life segregated Funds Lifetime income benefit Guarantee your income for life Grow income don t allow it to decrease Financial strength and stability Canada Life, founded in 1847, was Canada s first
More informationnvestmen UARANTEE GUIDE Investments ADVISOR GUARANTEED Life s brighter under the sun
un UARANTEE Sun GUARANTEED Investments nvestmen GUIDE ADVISOR WHAT S INSIDE Superflex/Income Master (Insurance GIC) Sun GIC Max non-redeemable (Trust GIC) SLF Trust GIC redeemable (Trust GIC) Life s brighter
More informationInformation Folder for the Investors Group Guaranteed Investment Funds
Information Folder for the Investors Group Guaranteed Investment Funds Individual Variable Annuity Policy June 2015 Issued by The guaranteed investment funds described in this Information Folder invest
More informationInstructions for Form 5 Application to Withdraw or Transfer Money from an Ontario Locked-in Account
Financial Services Commission of Ontario Instructions for Form 5 Application to Withdraw or Transfer Money from an Ontario Locked-in Account General Information You must complete the attached application
More informationLocked-in Retirement Income Requirements
Government of Newfoundland and Labrador Department of Government Services Consumer and Corporate Affairs Financial Services Regulation Division DIRECTIVE NO. 17 Issued under the Pension Benefits Act, 1997,
More informationLifetime income benefit
London Life segregated policies Lifetime income benefit Guarantee your income for life GUARANTEES PROTECTION STRENGTH Financial strength and stability London Life, together with Great-West Life and Canada
More informationCANADIAN MERCHANT SERVICE GUILD
2006 CANADIAN MERCHANT SERVICE GUILD WESTERN BRANCH PENSION PLAN (Towboats) This statement has been prepared for: 2006 CANADIAN MERCHANT SERVICE GUILD WESTERN BRANCH PENSION PLAN (Towboats) Printed March
More informationUnlocking Pension Money
An information bulletin regarding the unlocking of pensions pursuant to The Pension Benefits Act, 1992. fcaa.gov.sk.ca Page 2 [This page was left blank intentionally] Introduction Section 29 of The Pension
More informationLATEST EDITION JUNE 2011. Your Pension and Planning Your Retirement. A guide for getting started on your retirement plans
LATEST EDITION JUNE 2011 Your Pension and Planning Your Retirement A guide for getting started on your retirement plans How to contact us Member and Pensioner Services: (416) 681-6100 in the Toronto calling
More informationEFFECTIVE OCTOBER 2015. ivari TM Guaranteed Investment Funds INFORMATION FOLDER. This Information Folder is not complete without the Fund Facts.
EFFECTIVE OCTOBER 2015 ivari TM Guaranteed Investment Funds INFORMATION FOLDER This Information Folder is not complete without the Fund Facts. Effective October 2015 ivari TM ivari Guaranteed Investment
More informationSprott Flow-Through Limited Partnerships. Sprott Tax-Assisted Investments
Sprott Flow-Through Limited Partnerships Sprott Tax-Assisted Investments sprott asset management lp Natural resources an essential element of a well-structured investment portfolio Adding natural resource
More informationCIBC Guaranteed Acceptance Life Insurance Policy
CIBC Guaranteed Acceptance Life Insurance Policy 30-DAY REVIEW PERIOD As the Owner You can cancel this Policy at any time by contacting us at the number below or writing to the address below. If You cancel
More informationEverything you need to know about Tax-Free Savings Accounts (TFSAs)
Tax, Retirement & Estate Planning Services TAX-FREE SAVINGS ACCOUNT THE FACTS Everything you need to know about Tax-Free Savings Accounts (TFSAs) Until 2009, many Canadians held their savings in Registered
More informationPreface their Furthermore, if there should be a discrepancy between this booklet and the Public Service (Pensions) Act, the Act will prevail.
Index Preface Page 2 Introduction to the Public Service Pension Plan Page 3 Eligibility for Membership Page 4 Contributions Page 4 Purchase of Prior Service Page 6 Eligibility for Pension Benefit Page
More informationSCHEDULE A ACCREDITED INVESTOR STATUS CERTIFICATE
SCHEDULE A ACCREDITED INVESTOR STATUS CERTIFICATE TO BE COMPLETED BY BRITISH COLUMBIA, ALBERTA, SASKATCHEWAN, MANITOBA, ONTARIO, QUÉBEC, NEWFOUNDLAND AND LABRADOR, NOVA SCOTIA, NEW BRUNSWICK AND PRINCE
More informationRETIREMENT CHECKLIST MAKING THE MOST OF YOUR RETIREMENT
RETIREMENT CHECKLIST MAKING THE MOST OF YOUR RETIREMENT This document has been prepared for use by RBC Dominion Securities Inc.* and RBC DS Financial Services Inc., (collectively, the Companies ). The
More informationEMPIRE LIFE GUARANTEED INVESTMENT FUNDS 75/75 AND GUARANTEED INVESTMENT FUNDS 75/100 INFORMATION FOLDER AND CONTRACT PROVISIONS
THE EMPIRE LIFE INSURANCE COMPANY EMPIRE LIFE GUARANTEED INVESTMENT FUNDS 75/75 AND GUARANTEED INVESTMENT FUNDS 75/100 INFORMATION FOLDER AND CONTRACT PROVISIONS This document contains the information
More informationA guide to InnoVision
A guide to InnoVision Universal Life THE MANUFACTURERS LIFE INSURANCE COMPANY InnoVision insurance that fits your life Your decision to buy life insurance is a responsible choice made to protect the future
More informationReview of Section 38 (Benefits), Workers Compensation Act
Legislative Review of Workers Compensation Review of Section 38 (Benefits), Workers Compensation Act Discussion Paper May 2015 Discussion Paper May 2015 Published by: Province of New Brunswick P.O. Box
More informationSun Life Assurance Company of Canada
Sun Life Assurance Company of Canada Sun Lifetime Advantage Guaranteed Investment Fund Information folder and individual variable annuity contract issued by Sun Life Assurance Company of Canada May 2016
More informationThe Road to Retirement: Beginning your journey
The Road to Retirement: Beginning your journey CSS Pension Plan Welcome! This Road to Retirement series has been designed to help you understand your pension plan, and save for retirement. [When you see
More informationInformation Folder and Annuity Policy Client Document Package M.V.P. - RIF. insured by Sun Life Assurance Company of Canada
Information Folder and Annuity Policy Client Document Package Sun Life Assurance Company of Canada M.V.P. - RIF managed by CI Investments Inc. insured by Sun Life Assurance Company of Canada Important
More informationREPLACES: L050-100, L050-200, L050-201, L100-150, L100-200, L100-500, L100-600
Financial Services Commission of Ontario Commission des services financiers de l=ontario SECTION: Locked-In Accounts INDEX NO.: L200-200 TITLE: APPROVED BY: Locked-In Retirement Accounts (LIRAs) Superintendent
More informationtaxation Current to June 20, 2013 What s Inside www.bdo.ca
www.bdo.ca taxation Tax Facts 2013 Current to June 20, 2013 Tax Facts 2013 provides you with a summary of 2013 personal income tax rates and amounts, as well as corporate tax rates (as at July 1, 2013),
More informationSELF-DIRECTED RETIREMENT SAVINGS PLAN APPLICATION
SELF-DIRECTED RETIREMENT SAVINGS PLAN APPLICATION CALEDON TRUST COMPANY LIRA Locked in Retirement Account* LRSP Locked in Retirement Savings Plan* RSP - Retirement Savings Plan - Member Plan RSP - Retirement
More informationAND IN THE MATTER OF THE MUTUAL RELIANCE REVIEW SYSTEM FOR EXEMPTIVE RELIEF APPLICATIONS AND IN THE MATTER OF TD ASSET MANAGEMENT INC.
July 28, 2005 IN THE MATTER OF THE SECURITIES LEGISLATION OF BRITISH COLUMBIA, ALBERTA, SASKATCHEWAN, MANITOBA, ONTARIO, QUEBEC, NEW BRUNSWICK, NOVA SCOTIA, PRINCE EDWARD ISLAND, NEWFOUNDLAND AND LABRADOR,
More informationINFORMATION FOLDER October 2015
GREAT-WEST LIFE SEGREGATED FUND POLICIES PREFERRED SERIES 2 INFORMATION FOLDER October 2015 The Great-West Life Assurance Company is the sole issuer of the individual variable annuity policy described
More informationGroup Life Insurance Plan Commentary
Group Life Insurance Plan Commentary TABLE OF CONTENTS YOUR GROUP LIFE INSURANCE PLAN... 3 PROTECTING YOUR PRIVACY... 4 ELIGIBILITY... 6 OVERVIEW... 9 CLAIMS... 13 BASIC LIFE INSURANCE... 14 BASIC AD&D
More informationPre-Retirement Seminar. Faculty & Executives
Pre-Retirement Seminar Faculty & Executives Spring 2014 Human Resources, the Retirement Planning Institute and Scotiabank This PowerPoint presentation was designed as the handout for the Pre-retirement
More informationA Conversation With a Canadian Benefits Attorney
A Conversation With a Canadian Benefits Attorney 28 th Annual National CLE Conference Employee Benefits January 5, 2011 (5:30 6:30 p.m.) Elizabeth M. Brown Hicks Morley Hamilton Stewart Storie LLP Overview
More informationFinancial Services Commission of Ontario Commission des services financiers de l Ontario
Financial Services Commission of Ontario Commission des services financiers de l Ontario SECTION: Life Income Fund/Locked-In Retirement Account INDEX NO.: L050-500 TITLE: LIF Explanation and Tables for
More informationPersonal Financial Plan
Personal Financial Plan Pete and Carrie Mitchell 918 Richmond Street Toronto, Ontario M5N 1V5 Disclaimer This document has been prepared to assist in the analysis of your current financial position, thereby
More informationIT S YOUR PENSION A GUIDE TO THE OPSEU PENSION PLAN
IT S YOUR PENSION J U N E 2 0 1 5 A GUIDE TO THE OPSEU PENSION PLAN HOW TO CONTACT US Member Services: (416) 681-6100 in the Toronto calling area 1 800 637-0024 toll-free within Canada Fax: (416) 681-6175
More informationSaudi Arabian Oil Company (Saudi Aramco)
Saudi Arabian Oil Company (Saudi Aramco) Summary Plan Description Retirement Income Plan U.S. Dollar Employees January 1, 2016 Table of Contents WHO IS ELIGIBLE... 1 COST AND FUNDING... 2 VESTING... 2
More information