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.