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Westcoast Watch!
Edition WW-P3


March 7, 2003
Westcoast Actuaries Inc. is pleased to announce the release of its no-fee Individual Pension Plan (IPP) On-Line Quoting System, version 2003.2.
The IPP On-Line Quoting System is specifically designed for shareholders of corporations with post-1990 past service.
The IPP On-Line Quoting System provides clients and their financial advisors with an immediate quotation showing:
¨ a summary indicating maximum deductible contributions for 2003, 2004 and 2005; and
¨ a year-by-year comparison of contributions and accumulations for an IPP / RRSP combination versus an RRSP.
The IPP On-Line Quoting System takes into account the changes proposed in the February 2003 Federal Budget. The following 4 tables show that post-budget IPPs are even more advantageous than pre-budget IPPs when compared to RRSPs.
Table 1 – 2003 Current Service Contributions - Samples
|
Age |
45 |
50 |
55 |
60 |
65 |
|
|
|
|
|
|
|
|
Post-Budget |
$18,597 |
20,428 |
22,439 |
24,648 |
25,959 |
|
|
|
|
|
|
|
|
Pre-Budget |
$16,895 |
18,558 |
20,385 |
22,392 |
25,959 |
|
|
|
|
|
|
|
|
Increase |
$1,702 |
1,870 |
2,054 |
2,256 |
0 |
Table 2 – 2003 Current Service Contributions - Samples
|
Age |
45 |
50 |
55 |
60 |
65 |
|
|
|
|
|
|
|
|
Post-Budget IPP |
$18,597 |
20,428 |
22,439 |
24,648 |
25,949 |
|
|
|
|
|
|
|
|
Post-Budget RRSP |
$14,500 |
14,500 |
14,500 |
14,500 |
14,500 |
|
|
|
|
|
|
|
|
Differences |
|
|
|
|
|
|
Post-Budget |
$4,097 |
5,928 |
7,939 |
10,148 |
11,449 |
|
Pre-Budget |
$3,395 |
5,058 |
6,885 |
8,892 |
12,449 |
Table 3 – New 2003 IPP Member Joining At Age 60
|
Year |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
|
Age |
60 |
61 |
62 |
63 |
64 |
65 |
|
|
|
|
|
|
|
|
|
IPP |
$24,648 |
26,497 |
28,484 |
30,620 |
32,917 |
35,385 |
|
|
|
|
|
|
|
|
|
RRSP |
$14,500 |
15,500 |
16,500 |
18,000 |
18,990 |
20,030 |
|
|
|
|
|
|
|
|
|
Differences |
|
|
|
|
|
|
|
Post-Budget |
$10,148 |
10,997 |
11,984 |
12,620 |
13,927 |
15,355 |
|
Pre-Budget |
$8,892 |
9,571 |
10,376 |
11,467 |
12,653 |
13,945 |
Table 4 – 2003 IPP Member Joining At Age 60 - Maximum Contributions
|
|
Post-Budget |
Pre-Budget |
|
|
|
|
|
Past Service Liability |
$285,264 |
259,164 |
|
Less Qualifying Transfer From RRSP |
($167,400) |
(167,400) |
|
|
|
|
|
Net Past Service Contributions |
$117,864 |
91,764 |
|
Add Current Service Contributions |
$24,648 |
22,392 |
|
|
|
|
|
Maximum Total Contributions |
$142,512 |
114,156 |
Our website provides a considerable amount of IPP information. A good starting point is our IPP FAQ (Frequently Asked Questions) which you can review by clicking here..
This WESTCOAST WATCH! publication is for information purposes only. Every effort has been made to ensure the accuracy of the information provided herein. However, no person or firm involved in the preparation or distribution of this bulletin accepts any liability for its contents or use.