Are you familiar with LIRAs and LIFs

This folder provides information about locked-in retirement accounts (LIRAs) and life income funds (LIFs) and answers frequently asked questions about them.

Tiré à part CRI et FRV

(LIRA and LIF offprint; French only)

With its annotations, commentaries and examples, this document makes it easier to understand the sections of the Regulation respecting supplemental pension plans that deal with LIRAs (locked-in retirement accounts) and LIFs (life income funds).

An insert  (1 page, 41 K) specifies the revisions that must be made to this document, which are mainly the result of legislative changes.

The offprint is available in a print version only and includes the insert.

Regulation respecting supplemental pension plans

To download only the LIRA and LIF schedules :

Schedule 0.2  :	Lump-sum payment as of age 65 (plan, LIRA or LIF)
Schedule 0.4  :	Temporary LIF income (ages 54-64)
Schedule 0.5  :	Temporary LIF income (before age 54)
Schedule 0.6  :	Reference rate (LIF)
Schedule 0.7  :	Conversion factor (LIF)
Schedule 0.8  :	Temporary LIF income (ages 54-64)
Schedule 0.9  :	Transfer to an LIF (age 54 or over)
Schedule 0.9.1  :	Transfer to an LIF (under age 54)