Succession Planning: What to do if you still have time to prepare! Stacey Gerrard LL.B. LIANS Counsel
|
|
|
- Kristina Hodges
- 5 years ago
- Views:
Transcription
1 Succession Planning: What to do if you still have time to prepare! Stacey Gerrard LL.B. LIANS Counsel
2
3 This session is interactive! Ask questions Make comments Provide suggestions and ideas Let s share and compare so we can all benefit!
4 My succession plan involves: 1. Selling my practice 2. Hiring a successor lawyer 3. Having multiple children 4. Working until I die 24% 35% 35% 6%
5 Today we will look at Successor lawyer Office and file organization Trust accounts File retention and destruction Insurance Financial planning
6 SUCCESSOR LAWYER Marketing Advertise! Volunteer your time
7 SUCCESSOR LAWYER Draft an agreement to include: Compensation and remuneration Duties and responsibilities Claims and complaints Staffing
8 How often do you cull your files? 1. Always 2. When I think of it 3. When my secretary thinks of it 4. Never 44% 19% 19% 17%
9 OFFICE AND FILE ORGANIZATION Office manuals ensure consistency, uniformity, and efficiency! If you won the lottery tomorrow would your replacement know what to do?
10 OFFICE AND FILE ORGANIZATION An office manual should include: Where closed files are kept Which files are active and which require immediate attention Software what is being used? Bank account information
11 OFFICE AND FILE ORGANIZATION Office procedures to capture in the manual: Culling files; How is information saved both electronically and physically; File storage But the lists go on
12 TRUST ACCOUNTS Succession planning = good business practice Regularly reconcile your accounts Comply with regulatory monitoring and reporting requirements
13 My file retention plan involves: 1. Scanning all documents 2. Shredding all documents 3. Culling as appropriate 4. Matches 19% 67% 7% 7%
14 FILE RETENTION AND DESTRUCTION KEEP THE FILE, THROW NOTHING OUT! (Or keep the file, but not everything in the file needs to be kept ) Recreating a file should a claim arise Limitations of Actions Act versus discoverability Check regulatory requirements!
15 FILE RETENTION AND DESTRUCTION Create a policy! It should include: How to save paper and electronic documents When it becomes effective Is it retroactive? Naming conventions File destruction procedures How to cull your files
16 In my office, a record is: 1. Any document created in any medium 87% 2. Only Word documents 3. Whatever my secretary types inches of vinyl 4% 4% 4%
17 FILE RETENTION AND DESTRUCTION When culling files, what should you keep? Advice given to clients Instructions received from clients Decisions, orders, and judgments Trust account and CRA requirements
18 INSURANCE Personal Life Provides a cash benefit, tax free, to your beneficiaries when you die: Duration of coverage Amount of insurance Cost over time Cash value Term versus permanent Do your homework!
19 INSURANCE Disability and Business Insurance Protection against lost income should you become incapable of working for a period of time. Protection of assets against loss Canadian Bar Insurance Association
20 INSURANCE Liability Insurance CLIA Voluntary Excess Program (VEP) provides extra coverage should a claim exceed primary mandatory limits Available to retired lawyers Contact your local liability insurer for more information on this product
21 FINANCIAL PLANNING
22 Further questions? Contact: Stacey Gerrard LL.B., LIANS Counsel Lawyers Insurance Association of Nova Scotia x345
SHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER
SHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER This Charter of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Shaw Communications Inc. (the Corporation ) was adopted and
DOCUMENT RETENTION GUIDELINES
DOCUMENT RETENTION GUIDELINES A RISK MANAGEMENT WHITE PAPER THE CONTENTS OF THIS PUBLICATION ARE PROVIDED FOR INFORMATIONAL PURPOSES ONLY. CONSULTATION WITH LEGAL COUNSEL IS RECOMMENDED FOR USE OF THIS
Financial Planning for Special Needs Families. Financial Planning 101 for Special Needs Families
(800) 682-3237 www.rfadvisors.com WEALTH MANAGEMENT Financial Planning for Special Needs Families Financial Planning 101 for Special Needs Families Whatsoever the nature of your child s disability, one
THE STATE BAR OF CALIFORNIA DO I NEED A WILL? GET THE LEGAL FACTS OF LIFE
THE STATE BAR OF CALIFORNIA DO I NEED A WILL? GET THE LEGAL FACTS OF LIFE Do I need a will? 1 What is a will? 2 Does a will cover everything I own? 3 What happens if I don t have a will? 4 Are there various
DRAFT DOCUMENT & DATA RETENTION POLICY
DRAFT DOCUMENT & DATA RETENTION POLICY 1 P a g e CONTENTS SECTION 1 SECTION 2 SECTION 3 SECTION 4 INTRODUCTION REGULATION & BEST PRACTICE AIMS & OBJECTIVES OF THIS POLICY STORAGE MEDIUM SECTION 5 DATA
Expenses ACCOUNTING FEES EXPENSE ADVERTISING EXPENSE AUTOMOBILE EXPENSE
Expenses The majority of Consultants will be using the Quick Method of paying HST/GST, so expenses should be entered into the manual including HST/GST. If you are using the Long Method for remitting HST/GST,
Nova Scotia Health Employees Pension Plan Policy and Guidelines. Protecting the Privacy of Personal Information
Nova Scotia Health Employees Pension Plan Policy and Guidelines Protecting the Privacy of Personal Information TABLE OF CONTENTS What this Policy covers 3 Our Commitment to Protecting the Privacy of Your
Freedom of Information Publication Scheme
dom of Information Publication Scheme September 2018 Contents Details Page 1. What is a Publication Scheme? 3 2. Classes of Information 3 3. Making Information Available 4 4. Charging 4 5. Written Requests
File my Return Q s & A s
File my Return Q s & A s Q1. What is the File my Return service? A1. File my Return is a new Canada Revenue Agency (CRA) service that lets eligible Canadians, particularly those with low income or a fixed
SEIU AFFILIATES OFFICERS AND EMPLOYEES PLAN (CANADIAN PARTICIPANTS) SUMMARY PLAN DESCRIPTION
SEIU AFFILIATES OFFICERS AND EMPLOYEES PLAN (CANADIAN PARTICIPANTS) SUMMARY PLAN DESCRIPTION January, 2008 Service Employees International Union, CLC Affiliates Officers and Employees Pension Fund 11 DUPONT
Record Management & Retention Policy
POLICY TYPE: Corporate Divisional EFFECTIVE DATE: INITIAL APPROVAL DATE: NEXT REVIEW DATE: POLICY NUMBER: May 15, 2010 May - 2010 March 2015 REVISION APPROVAL DATE: 5/10, 3/11, 5/12, 9/13, 4/14, 11/14
Eligible Costing Rules and Financial Management Guidelines
TOP TIPS Alberta Wildfires 2016: Community Organization Partnerships Program Eligible Costing Rules and Financial Management Guidelines WHEN PREPARING YOUR BUDGET For each Budget Category a non-exhaustive
was either an actual or potential victim of a criminal violation, or series of criminal violations, or that the
Title 12 NCUA 12 CFR 707.9 Enforcement and record retention. (a) Administrative enforcement. Section 270 of TISA (12 U.S.C. 4309) contains the provisions relating to administrative sanctions for failure
Budgeting Module. a. True b. False
Budgeting Pretest 1. What is gross monthly pay? a. The monthly pay after taxes are deducted. b. The monthly pay before taxes and insurance are deducted. c. The hourly pay times 2080. 2. What is net monthly
University of Illinois Community Credit Union Consumer Remote Deposit Anywhere Terms & Conditions
Description: University of Illinois Community Credit Union Consumer Remote Deposit Anywhere Terms & Conditions The remote deposit capture services ("Mobile Deposit" or "Services") are designed to allow
BEN BOLT-PALITO BLANCO INDEPENDENT SCHOOL DISTRICT 403(B) PLAN SUMMARY OF 403(B) PLAN PROVISIONS
BEN BOLT-PALITO BLANCO INDEPENDENT SCHOOL DISTRICT 403(B) PLAN SUMMARY OF 403(B) PLAN PROVISIONS 1 TABLE OF CONTENTS INTRODUCTION TO YOUR PLAN ARTICLE I PARTICIPATION IN THE PLAN Am I eligible to participate
The Key To Asset Protection
Understanding Legal Tools: Asset Definitions The Key To High Risk Asset: Safe Asset: Can Create a Lawsuit Cannot Create a Lawsuit Speaker: Sponsored by: Inside Asset: Everything owned in One Entity Dan
Lawyer Trust Accounting Basics
By, I. The Rules Rule 1.15 of the Louisiana Rules of Professional Conduct The foundation for all lawyer trust accounting principles/requirements Includes subsection of rules ( IOLTA RULES ) with specifics
DISCUSSION PAPER EXECUTIVE SUMMARY
DISCUSSION PAPER EXECUTIVE SUMMARY 1. TITLE Compensation of Principals Shareholder Dividends 2. ISSUE Current compensation policy provides that dividends paid to principals of limited companies as remuneration
Introducing Pension Plus and the Defined Contribution plan
Introducing and the plan On the day you begin public school employment, you are automatically enrolled in the retirement plan. But you have a choice you can stay in the plan or switch to the plan. offers
Surviving The Market NECA National Convention. Seattle, Washington September 2009
Surviving The Market NECA National Convention Seattle, Washington September 2009 1 INTRODUCTION Weber O Brien Ltd. Toledo, Ohio Certified Public Accountants 5580 Monroe Street Sylvania, OH 43560 Telephone:
WORKING COPY NOT FOR SUBMISSION TRUST ACCOUNT REPORT
WORKING COPY NOT FOR SUBMISSION TRUST ACCOUNT REPORT (in accordance with Part 4 and Part 10 of the Regulations of the Legal Profession Act (LPA) ) Instructions This Trust Account Report includes new and
Draft: Document Retention and Destruction Policy. 1. Policy and Purposes
1 Draft: Document Retention and Destruction Policy 1. Policy and Purposes This Policy represents the policy of Libertarian National Committee, Inc. (the organization ) with respect to the retention and
Managing Client Trusts Accounts
Managing Client Trusts Accounts Rules, Regulations and Common Sense This booklet has been prepared by the Washington State Bar Association as a guide for both new and experienced lawyers in dealing with
Risk Review Committee
Risk Review Committee Committee Charter A strong and comprehensive risk management framework is required to support the ongoing success of Coast Capital Savings Credit Union ( Coast Capital Savings ) and,
S B P M a d e E a s y
SBP Made Easy While you probably devote a lot of time to your active career, it s just as important to plan ahead to ensure your loved ones are taken care of in the event of your death. Unless you take
Strategic Planning for Life and Death
Claude B. Bass, J.D. Advanced Planning Consultant - Architect Telephone (678) 580-2400 Claude_Bass@Comcast.Net Strategic Planning for Life and Death Rule Number One Beware the Short Form Estate Plan If
Concrete Foundations Association Document Retention and Destruction Policy
Concrete Foundations Association Document Retention and Destruction Policy The Sarbanes-Oxley Act addresses the retention of business records and documents and turns intentional document destruction into
MUNICIPAL FREEDOM OF INFORMATION & PROTECTION OF PRIVACY ACT ELECTRONIC DOCUMENT AND RECORDS MANAGEMENT SYSTEM JOHN DALY, CMO JANUARY 16, 2017
MUNICIPAL FREEDOM OF INFORMATION & PROTECTION OF PRIVACY ACT ELECTRONIC DOCUMENT AND RECORDS MANAGEMENT SYSTEM JOHN DALY, CMO JANUARY 16, 2017 MUNICIPAL FREEDOM OF INFORMATION & PROTECTION OF PRIVACY ACT
SAFEGUARDING YOUR CHILD S FUTURE. Child Identity Theft. Protecting Your Child s Identity
SAFEGUARDING YOUR CHILD S FUTURE Child Identity Theft Child identity theft happens when someone uses a minor s personal information to commit fraud. A thief may steal and use a child s information to get
The Swope Plan. (Edited from Wikipedia)
The Swope Plan (Edited from Wikipedia) Gerard Swope (December 1, 1872 November 20, 1957) was a U.S. electronics businessman. He served as the president of General Electric Company between 1922 and 1939,
SOUTHERN OREGON HUMANE SOCIETY. RECORDS RETENTION and DESTRUCTION POLICY
SOUTHERN OREGON HUMANE SOCIETY RECORDS RETENTION and DESTRUCTION POLICY INTRODUCTION Records retention and document destruction are distinct but complementary issues. Records retention balances the need
Memorandum Act Deregulating Review Labour relations (WDBA)
Memorandum Act Deregulating Review Labour relations (WDBA) 1 Introduction If a client wants to use the services of an independent contractor, the so-called self-employed person (this could be someone who
SPECIAL COMMON COUNCIL MEETING AUGUST 12, 2013 The meeting was called to order at 5:00 p.m. by Mayor Moede with the following roll call: Members
SPECIAL COMMON COUNCIL MEETING AUGUST 12, 2013 The meeting was called to order at 5:00 p.m. by Mayor Moede with the following roll call: Members Present: Ald. Sertich, Ald. Pasbrig, Ald. Toellner, Ald.
Record Retention and Document Destruction Policy Flying Horse Farms
Record Retention and Document Destruction Policy Flying Horse Farms Purpose Flying Horse Farms (a.k.a. FHF) has a Record Retention and Document Destruction Policy that provides for the systematic review,
B M O N e s B i t t B u r N s
BMO Nesbitt burns Estate Planning Estate Planning You have devoted yourself to providing for your family and saving for a comfortable retirement, but have you also planned for what would happen if you
PDC ENERGY, INC. AUDIT COMMITTEE CHARTER. Amended and Restated September 18, 2015
PDC ENERGY, INC. AUDIT COMMITTEE CHARTER Amended and Restated September 18, 2015 1. Purpose. The Board of Directors (the Board ) of PDC Energy, Inc. (the Company ) has duly established the Audit Committee
Statutory Fiduciary Duty or Best Interest Standard
Statutory Fiduciary Duty or Best Interest Standard Speech to USCO Annual Convention by Diane A. Urquhart, Independent Financial Analyst August 12, 2013 I would like to thank Bernard Jordan and Marie Smith
TAX LETTER. June 2012
TAX LETTER June 2012 CONVENTION EXPENSES TAX PREPARERS WILL HAVE TO FILE ELECTRONICALLY HST CHANGES COMING: BC OUT, PEI IN, NOVA SCOTIA DOWN COMPUTER CONSULTANTS TAX COLLECTION ACROSS INTERNATIONAL BOUNDARIES
Introducing Pension Plus 2 and the Defined Contribution plan
Introducing and the plan Welcome to the first and most important step on your journey to retirement: choosing your plan. Please explore this site carefully so you can make a confident choice for you and
CREATE FOUNDATION Document/Records Retention Policy
CREATE FOUNDATION Document/Records Retention Policy This policy addresses the retention and destruction of business records and documents and follows the guidelines of The Sarbanes-Oxley Act of 2002. It
RALPH LAUREN CORPORATION. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (Amended and Restated as of November 9, 2016)
RALPH LAUREN CORPORATION CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (Amended and Restated as of November 9, 2016) The Audit Committee of the Board of Directors (the Board ) of Ralph Lauren
AVOIDING BUDGETING FORECLOSURE MADE EASY:
AVOIDING BUDGETING FORECLOSURE MADE EASY: WHAT YOU NEED TO KNOW A free publication provided by Consolidated Credit Counseling Services of Canada, Inc., This complimentary a registered publication charitable
The Dependent Day Care Flexible Spending Account
S U M M A R Y P L A N D E S C R I P T I O N L-3 Communications Corporation The Dependent Day Care Flexible Spending Account Effective January 1, 2016 Table of Contents The Dependent Day Care Flexible Spending
An overview of the financial profile fact finder
An overview of the financial profile fact finder Functions addressed in this document: A step-by-step walk through of the financial profile fact finder. How data entry is presented to the client within
Use your property to your advantage. A guide to our Second Home and Buy to Let Products
Use your property to your advantage A guide to our Second Home and Buy to Let Products Introducing Retirement Advantage 2 A guide to our Second Home and Buy to Let Products Previously known as MGM Advantage
THE EXPANDING INVESTMENT SPECTRUM FOR CHARITIES, INCLUDING SOCIAL INVESTMENTS
SPRING 2018 CARTERS CHARITY & NFP WEBINAR SERIES March 28, 2018 THE EXPANDING INVESTMENT SPECTRUM FOR CHARITIES, INCLUDING SOCIAL INVESTMENTS By Terrance S. Carter, B.A., LL.B., TEP, Trade-mark Agent tcarter@carters.ca
AMERICAN INTERNATIONAL GROUP, INC. AUDIT COMMITTEE CHARTER (Effective May 16, 2012)
I. Purpose of the Audit Committee AMERICAN INTERNATIONAL GROUP, INC. AUDIT COMMITTEE CHARTER (Effective May 16, 2012) The Audit Committee (the Committee ) of the Board of Directors (the Board ) of American
Community Partnerships Program Eligible Costing Rules and Financial Management Guidelines
Community Partnerships Program Eligible Costing Rules and Financial Management Guidelines Top tips when preparing your budget... 2 What are eligible costs?... 3 I. Personnel, Payroll and other Compensation...
The Intelligent Fiduciary: Common Problems You Can Avoid
The Intelligent Fiduciary: Common Problems You Can Avoid U.S. and Canadian Insights from: Carol Buckmann, Counsel, Osler New York Louise Greig, Partner, Osler Toronto November 5, 2014 www.pensionsbenefitslaw.com
13. JUSTICE - ALTERNATIVE DISPUTE RESOLUTION PROGRAM FOR COMPENSATION OF VICTIMS OF ABUSE AT PROVINCIAL YOUTH INSTITUTIONS
OF ABUSE AT PROVINCIAL YOUTH INSTITUTIONS 143. JUSTICE - ALTERNATIVE DISPUTE RESOLUTION PROGRAM FOR COMPENSATION OF VICTIMS OF ABUSE AT PROVINCIAL YOUTH INSTITUTIONS BACKGROUND.1 On November 2, 1994 government
Understanding Your Pension Plan
THE QUICK GUIDE TO Understanding Your Pension Plan Canadian Commercial Workers Industry Pension Plan 2006 This booklet is provided as a simple reference to those parts of the Pension Plan which most often
CALIFORNIA UNIFORM PUBLIC CONSTRUCTION COST ACCOUNTING ACT FREQUENTLY ASKED QUESTIONS (FAQ)
Updated: October 15, 2014 CALIFORNIA UNIFORM PUBLIC CONSTRUCTION COST ACCOUNTING ACT FREQUENTLY ASKED QUESTIONS (FAQ) 1. What is the? A program created in 1983 which allows local agencies to perform public
RIO BRAVO-GREELEY UNIFIED SCHOOL DISTRICT 403(B) PLAN SUMMARY OF 403(B) PLAN PROVISIONS
RIO BRAVO-GREELEY UNIFIED SCHOOL DISTRICT 403(B) PLAN SUMMARY OF 403(B) PLAN PROVISIONS TABLE OF CONTENTS INTRODUCTION TO YOUR PLAN ARTICLE I PARTICIPATION IN THE PLAN Am I eligible to participate in
State of Minnesota Office of the State Auditor
State of Minnesota Office of the State Auditor Rebecca Otto State Auditor Bylaw Guide For a Lump-Sum Volunteer Fire Relief Association Affiliated with a Joint-Powers Fire Department May 15, 2012 Revised
The Leicester Academies Charitable Trust (LACT)
Stronger Together The Leicester Academies Charitable Trust (LACT) dom of Information Act Publication Scheme XXXXXX POLICY The Leicester Academies Charitable Trust St Martins House, 7 Peacock Lane, Leicester,
IN THE SMALL CLAIMS COURT OF NOVA SCOTIA AND IN THE MATTER OF A TAXATION Cite as: Mowatt v. McCarthy Law Office, 2016 NSSM 58 TAXATION DECISION
Claim No SCCH: 455757 IN THE SMALL CLAIMS COURT OF NOVA SCOTIA AND IN THE MATTER OF A TAXATION Cite as: Mowatt v. McCarthy Law Office, 2016 NSSM 58 BETWEEN: MARCUS MOWATT - and - Applicant (Client) McCARTHY
Options available on retrenchment (Applicable to members leaving post March 2009) The contents of this document
Options available on retrenchment (Applicable to members leaving post March 2009) The contents of this document This document explains the different options you have available to you when you leave your
CALIFORNIA UNIFORM PUBLIC CONSTRUCTION COST ACCOUNTING ACT. FREQUENTLY ASKED QUESTIONS (FAQs)
CALIFORNIA UNIFORM PUBLIC CONSTRUCTION COST ACCOUNTING ACT FREQUENTLY ASKED QUESTIONS (FAQs) 1. What is the? A program created in 1983 which allows local agencies to perform public project work up to $45,000
STEP CANADA DIPLOMA TUTORIAL. Wills, Trust & Estate Administration May 6, 2014
STEP CANADA DIPLOMA TUTORIAL Wills, Trust & Estate Administration May 6, 2014 The Law of Wills and Will Preparation (Chapters 3,4) Nature of a Will Transfer of property effective on death Formalities of
COBRA Is An Employer Law
COBRA Is An Employer Law It is the responsibility of the employer to understand all the requirements of the federal COBRA law and fully comply with its requirements. The information contained in this manual,
Combining International Best Practices and Local Specifics in Developing National Physical Protection Regulations
Combining International Best Practices and Local Specifics in Developing National Physical Protection Regulations Dmitry Kovchegin Independent Consultant Russia Presentation to the International Conference
A REPORT ON PROTECTING YOUR ASSETS
T H E H E R I T A G E C O M P A N I E S Protecting Your Families Future A REPORT ON PROTECTING YOUR ASSETS WHITE PAPER 2008 telephone: 831-438-5047 fax: 831-438-3004 w w w. s a f e a n d s e c u r e a
GIFT ACCEPTANCE POLICIES AND DONORS RIGHTS
GIFT ACCEPTANCE POLICIES AND DONORS RIGHTS AUTHORIZATION The Jewish Community Foundation of Montreal is authorized to encourage donors to make both outright and deferred gifts. The types of gifts include,
Estate Planning & Administration
Estate Planning & Administration Introduction If you ve been putting off creating an estate plan, then you re missing out on a chance to get some peace of mind. Many of our clients tell us that they feel
Review of Community Centres Final Report March Audit Department. Leaders in inbuilding public trust in incivic government
Review of Community Centres 2003 Final Report March 2004 Audit Department Leaders in inbuilding public trust in incivic government Table of contents Executive summary...3 Background...4 Objectives...5
Municipal Court Department Records Retention Schedules
Ordinances, Orders, Resolutions - Departmental copies Postal and Delivery Service Records Agendas In House TraininglWorkshop Accident Reports - Injury to Adult Accident Reports - Injury to Minor Complaints
JOHN BEAN TECHNOLOGIES CORPORATION CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS
JOHN BEAN TECHNOLOGIES CORPORATION CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS Purpose of the Audit Committee The Audit Committee (the "Committee") is a committee of the Board of Directors
AUDIT COMMITTEE. (amended June 2013) CHARTER. I. Qualifications for Membership on the Audit Committee
AUDIT COMMITTEE (amended June 2013) CHARTER I. Qualifications for Membership on the Audit Committee The Audit Committee of each Fund shall consist of a minimum of three Directors of the Fund, appointed
SECTION 19: RETENTION AND TRANSFERRING OF RECORDS
SECTION 19: RETENTION AND TRANSFERRING OF RECORDS 19.1. General Every Board member or Coordinator maintains a file or files containing correspondence, memos, reports and other material relating to NFPA
SAFARI CLUB INTERNATIONAL
SAFARI CLUB INTERNATIONAL Form 990 Compliance - Sample Governance Policies These sample policies may be adopted by a Chapter that is tax-exempt under Section 501(c)(4) of the Code in order to comply with
TAX UPDATE TAX ISSUES YOU NEED TO KNOW ABOUT IN Hamilton Law Association 15th Annual Estates & Trusts Seminar
TAX UPDATE TAX ISSUES YOU NEED TO Hamilton Law Association 15th Annual Estates & Trusts Seminar Michael C. Morgan SimpsonWigle LAW LLP February 9, 2017 Agenda Introduction 2016 ITA new era of tax rules
PART 2.1 EXECUTIVE COUNCIL RE-EMPLOYMENT OF PENSIONERS
PART 2.1 EXECUTIVE COUNCIL RE-EMPLOYMENT OF PENSIONERS Executive Summary Government pays pension benefits through the Province of Newfoundland and Labrador Pooled Pension Fund (the Fund) to retired public
YOUR ULTIMATE DEADLINE What happens to my superannuation when I die? SEPL s death benefits guide
YOUR ULTIMATE DEADLINE What happens to my superannuation when I die? SEPL s death benefits guide KNOWLEDGE + INNOVATION + SKILL = SOLUTIONS DON T RISK MISSING YOUR ULTIMATE DEADLINE 0 Table of contents
Benefits Handbook Date November 1, Short Term Disability Benefits Policy MMC
Date November 1, 2010 Short Term Disability Benefits Policy MMC Short Term Disability Benefits Policy Marsh & McLennan Companies, Inc. ( MMC ) provides salary continuation through the STD Payroll Policy.
To Invest in an RRSP or Not
October 7, 2010 To Invest in an RRSP or Not The RRSP Conundrum The registered retirement savings plan (RRSP) has long been recognized as an essential retirement planning vehicle. However, the value of
The Alberta Lawyers Insurance Association. Non-consolidated Financial Statements December 31, 2014
The Alberta Lawyers Insurance Association Non-consolidated Financial Statements December 31, February 26 2015 Independent Auditor s Report To the Directors of the Alberta Lawyers Insurance Association
TRUST DEPARTMENT POLICIES
TRUST DEPARTMENT POLICIES The Iowa Division of Banking Trust Examiners perspective on trust department policies. Gregory E. Garrels David M. Leigh Roger K. Roland General Comments If your bank is going
Now and Tomorrow Excellence in Everything We Do. Canada Pension Plan disability benefits
Now and Tomorrow Excellence in Everything We Do Canada Pension Plan disability benefits Canada Pension Plan Disability Benefits This publication is available for download at canada.ca/publicentre-esdc
Benefits Handbook Date November 1, Short Term Disability Benefits Policy Marsh & McLennan Companies
Date November 1, 2014 Short Term Disability Benefits Policy Marsh & McLennan Companies Short Term Disability Benefits Policy Marsh & McLennan Companies, Inc. provides salary continuation through the STD
Everything Charities & NFP s Need to Know About GST/HST. By Laura Gay, CPA, CA Manager & Not-for-Profit Specialist Stern Cohen Accountants
Everything Charities & NFP s Need to Know About GST/HST By Laura Gay, CPA, CA Manager & Not-for-Profit Specialist Stern Cohen Accountants Overview Topics to be covered: When does a charity/npo need to
not have participated in the preparation of the Company s or any of its subsidiaries financial statements at any time during the past three years;
SABRE CORPORATION AUDIT COMMITTEE CHARTER I. Statement of Purpose The Audit Committee (the Committee ) is a standing committee of the Board of Directors (the Board ). The purpose of the Committee is to
Please state the scope of representation that you will be providing with the skills learned from this training.
Please state the scope of representation that you will be providing with the skills learned from this training. A) Full Scope Representation B) Limited Scope Representation Submit Clear Will Components,
Advantage Fixed Term Deposit Account
Advantage Fixed Term Deposit Account Introduction: These are the Terms and Conditions that apply to the Chosen Product named above. Part 1. Part 2. Terms and Conditions for the Chosen Product; and General
Things to think about before you sign a partnership agreement
Things to think about before you sign a partnership agreement Finally, you have been offered partnership and your dreams are coming true. The partnership agreement seems to be working for everyone at the
DIAMOND OFFSHORE DRILLING, INC. AUDIT COMMITTEE CHARTER
DIAMOND OFFSHORE DRILLING, INC. AUDIT COMMITTEE CHARTER (as amended and restated on February 2, 2018) Purpose The primary function of the Audit Committee (the Committee ) is to assist the Board of Directors
Major Laws Affecting RTD Board of Directors (Summary Sheet)
Major Laws Affecting RTD Board of Directors (Summary Sheet) As elected officials, the RTD Board of Directors are subject to a number of laws and state requirements pertaining to how they conduct business
Ontario Works Program
MINISTRY OF COMMUNITY AND SOCIAL SERVICES Ontario Works Program 3.02 Short-term financial assistance to allow for a basic standard of living has historically been provided under the General Welfare Assistance
A WILL IS NOT ENOUGH by Kelly A. Thompson
A WILL IS NOT ENOUGH by Kelly A. Thompson kelly@twplc.com DISCLAIMER: This outline is for information purposes only and is not a substitute for legal counsel. assumes no liability for errors or admissions,
SUMMARY PLAN DESCRIPTION. for the. Jabil 401(k) Retirement Plan. January 1, 2018
s SUMMARY PLAN DESCRIPTION for the Jabil 401(k) Retirement Plan January 1, 2018 i TABLE OF CONTENTS (1) General.... 1 (2) Identification of Plan.... 1 (3) Type of Plan.... 1 (4) Plan Administrator / Recordkeeper....
Month Fixed Term Deposit Account
365 12-Month Fixed Term Deposit Account Introduction: These are the Terms and Conditions that apply to the Chosen Product named above. They are in two parts: Part 1. Terms and Conditions for the Chosen
Benefits Handbook Date September 1, Short Term Disability Benefits Payroll Policy Marsh & McLennan Companies
Date September 1, 2018 Short Term Disability Benefits Payroll Policy Marsh & McLennan Companies Short Term Disability Benefits Payroll Policy Marsh & McLennan Companies, Inc. provides salary continuation
WEST CLIFF PRIMARY SCHOOL BUDGET MANAGEMENT POLICY
WEST CLIFF PRIMARY SCHOOL BUDGET MANAGEMENT POLICY MISSION STATEMENT Caring, Happy, Inspiring and Achieving Document Status Date of policy creation/review Reasons for review Date of adoption by the Governing
Pension Plan SUMMARY PLAN DESCRIPTION
Pension Plan SUMMARY PLAN DESCRIPTION Reflecting Changes Effective January 1, 2008 Table of Contents A WORD OF INTRODUCTION...1 THE PLAN IN BRIEF...2 PLAN PARTICIPATION...3 PAYING FOR THE PLAN...3 FACTORS
SUMMARY PLAN DESCRIPTION
SUMMARY PLAN DESCRIPTION A Summary of Benefits for Employees who Retire, Become Disabled or Otherwise Terminate Participation After December 31, 2013 CONTENTS PAGE INTRODUCTION... 1 DEFINITIONS... 2 IMPORTANT
Chapter 5 Eligible Earnings
IN THIS CHAPTER: PERA-Eligible Salary Compensation that is not Salary Closer Look at Some Types of Pay Workers Compensation Payments Pay while on Personal, Parental or Military Leave Members on Paid Medical
CHARITY LAW BULLETIN NO. 37
CHARITY LAW BULLETIN NO. 37 FEBRUARY 19, 2004 Editor: Terrance S. Carter NEW CRA POLICY ON CHARITIES AND BUSINESS ACTIVITIES By Terrance S. Carter, B.A., LL.B., and Suzanne E. White, B.A., LL.B. A. INTRODUCTION
A GUIDE TO THE FIREFIGHTERS' PENSION SCHEME 2015 (ENGLAND)
A GUIDE TO THE FIREFIGHTERS' PENSION SCHEME 2015 (ENGLAND) 1 April 2015 THE FIREFIGHTERS' PENSION SCHEME 2015 (ENGLAND) This booklet is a brief guide to the Firefighters' Pension Scheme 2015 ("FPS 2015").
MOBILE CHECK DEPOSIT DISCLOSURE and AGREEMENT
MOBILE CHECK DEPOSIT DISCLOSURE and AGREEMENT Mobile Check Deposit ( MCD ) is designed to allow you to deposits checks (see Eligible Items below) to your First County Bank ( Bank ) checking or savings
Welcome to CalSTRS Benefits and Services for New Educators
Welcome to CalSTRS Benefits and Services for New Educators Access Your Information on mycalstrs mycalstrs offers easy, secure and convenient access to your accounts and CalSTRS forms. Start at mycalstrs.com.