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  2. Individual pension plan - Wikipedia

    en.wikipedia.org/wiki/Individual_Pension_Plan

    The plan sponsor is an incorporated, active company. The plan member is an employee of the corporation who earns T4 or T4PS employment income from the corporation. The pension plan document indicates a formula defining the amount of benefit to be earned by the plan member. Plan investments must follow strict guidelines.

  3. Retirement compensation arrangements - Wikipedia

    en.wikipedia.org/wiki/Retirement_Compensation...

    a normal level of benefits would be the same benefit provided under a registered pension plan without regard to the Revenue Canada maximum. This would be 2% x years of service x final three-year average earnings or about 70% of pre-retirement income for an employee with 35 years of service. —

  4. Registered retirement income fund - Wikipedia

    en.wikipedia.org/wiki/Registered_Retirement...

    A registered retirement income fund (RRIF, French: fonds enregistré de revenu de retraite, FERR) is a tax-deferred retirement plan under Canadian tax law. Individuals use an RRIF to generate income from the savings accumulated under their registered retirement savings plan. As with an RRSP, an RRIF account is registered with the Canada Revenue ...

  5. Lump sum payout vs. annuity from a pension: How to decide - AOL

    www.aol.com/finance/lump-sum-payout-vs-annuity...

    Financial health of your pension plan provider. Some pension funds struggle with underfunding issues. To stay informed about your plan’s health, you can access the plan’s Form 5500 on ...

  6. Registered retirement savings plan - Wikipedia

    en.wikipedia.org/wiki/Registered_retirement...

    Prior to 1991, contribution limits were calculated at 20% of the prior year's reported earned income, up to a maximum of $7,500 for taxfilers without an employer-sponsored registered pension plan, or $3,500 for taxfilers who had an employer-sponsored registered pension plan.

  7. Pension systems by country - Wikipedia

    en.wikipedia.org/wiki/Pension_systems_by_country

    Basic pension: Canada Pension Plan: N/A: Registered retirement savings plan China: Social assistance: Social insurance system: Mandatory individual accounts: N/A Czech Republic: Basic pension: Social insurance system: No, canceled in 2016: Voluntary individual accounts Dominican Republic: Social assistance: Mandatory individual accounts: N/A: N ...

  8. OMERS - Wikipedia

    en.wikipedia.org/wiki/OMERS

    The Ontario Municipal Employees Retirement System [3] (OMERS) is a Canadian public pension fund, headquartered in Toronto, Ontario.OMERS is a defined benefit, jointly sponsored, multi-employer public pension plan created in 1962 by Ontario provincial statute to administer retirement benefits and manage pension investment funds of local government employees in the Canadian province of Ontario.

  9. Locked-in retirement account - Wikipedia

    en.wikipedia.org/wiki/Locked-In_Retirement_Account

    The distinction between a LIRA / LRSP and a registered retirement savings plan (RRSP) is that, where RRSPs can be cashed in at any time, a LIRA / LRSP cannot. Instead, the investment held in the LIRA / LRSP is "locked-in" and cannot be removed until either retirement or a specified age outlined in the applicable pension legislation (though certain exceptions exist).

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