Why capital gains changes have some business owners looking at IPPs

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Some business owners affected by the proposed changes may consider individual pension plans as an alternative retirement planning tool

Setting up an IPP as a way to park money for retirement could make sense for some, but experts caution the plans are situation-dependent.. Get exclusive investment industry news and insights, the week’s top headlines, and what you and your clients need to know. For more from Globe Advisor, visit our

While the proposed change is not an unprecedented shift in the tax ecosystem , there’s concern among financial professionals and business owners across sectors about its impact, especially since the changes are not yet set in stone. An IPP is often set up once a company has generated significant earnings and wants to avoid paying too much taxes. The corporation can make tax-deductible contributions to the IPP and the employee gets tax-deferred growth inside the plan as well as guaranteed retirement income. Assets in an IPP are also exempt from creditors.

While he has many clients who are asking about the capital gains changes and what it means for their retirement or other savings, Mr. McGrath warns that making any rash decisions – such as setting up an IPP before June 25 – could be ill-advised, as the plans are complex and require time and expertise to set up.

“There are great benefits in terms of being able to put more into than an RRSP,” he says. “You can do these top-up payments, termination payments, all based on actuarial calculations.” “If you’ve been a business owner and you’ve taken just dividends out of your corporation for the past 20 years, this is not going to work for you,” he says, and IPPs are subject to pension legislation and more complicated to set up, requiring accountants, lawyers and actuaries.

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