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- January 2023: IPPs vs PPPs – GTA Accountants & Finance Network (GTAAFN) – Lea Koiv, Jason Pereira & Stephen Cheng
- January 2023: IPPs & RCAs – STEP – Lea Koiv & Bill Kennedy
- November 2022: Pension Commutations – Tips & Traps (CALU Fall Summit) – Lea Koiv & Jonathan Taylor
- October 2022: Ageism in the Workplace (Pension Considerations) – Ontario Bar Association – Lea Koiv & Harold Geller
- March 2021: Financial Planning Summit (Advocis Vancouver) – Individual Pension Plans
- August 2020: CALU Webinar Program - IPPs – Who is This Strategy Appropriate For?
- June 2020: Now You Know - Insurance 101 (The Jewish Foundation Speaker Series)
- May 2020: CALU National Conference (Ottawa) - IPPs – Who is This Strategy Appropriate For? (Cancelled due to Covid-19)
- April 2020: Elite Professional Development Forum (Las Vegas) - The Technical Aspects of IPPs & Identifying Appropriate Clients (Cancelled due to Covid-19)
- October 2019: Sun Life – Annuities (including Copycat Annuities)
- September 2019: Advocis (Muskoka) – Annuities
- May - June 2019: RBC Insurance - IPPs
- May 2019: PPI: (Toronto & Ottawa) – Pension Related Topics
- October 2018: Advocis (Edmonton Chapter) – Pension Related Topics, CPP & OAS
- September 2018: Advocis (Durham Chapter) – CPP & OAS
- September 2018: Advocis (Sudbury Chapter) – Pension Commutations, Copycat Annuities, IPPs
- June - September 2018: For Various Canadian Insurance Providers – Various Estate Planning Topics
- May 2018: STEP (Society of Trust and Estate Practitioners) National Conference – IPPs
- April 2018: Estate Planning Council (Toronto) – Insurance – Designations and More (with a Focus on Annuities)
- April 2018: Advocis (London Chapter) - IPPs
- November 2017: GTAAN (Greater Toronto Area Accountants Network) (Toronto)– IPPs
- October 2017: CALU Associates Day (Toronto) – IPPs and RCAs
- September 2017: Canada Life (Vancouver) - 6th Annual Wealth & Tax Planning – Change to Principal Residence Tax Rules
- March - June 2017: For Various Canadian Insurance Providers – Various Estate Planning Topics
- May 2017: Society of Trust and Estate Practitioners (STEP) – Estate Bypass, Annuities
- May 2017: Conference for Advances Life Underwriting (CALU) – CPP and OAS
- May 2017: Campbellford Memorial Hospital – Estate Planning/Charitable Giving
- March 2017: Advocis (Durham Chapter) – Pension Commutations
- January 2017: Advocis (Toronto Chapter) – Pension Commutations
Recent Articles Authored by Lea Koiv
- Help Clients Address An Underfunded Pension, Sept. 7, 2023
https://www.advisor.ca/tax/tax-news/help-clients-address-an-underfunded-pension/
- Why High-Earners and Business Owners May Not Have Fully-Funded Pensions, August 5, 2023
https://www.advisor.ca/tax/tax-news/why-high-earners-and-business-owners-may-not-have-fully-funded-pensions/
- Understanding the CPP Death Benefit, June 1, 2023
https://www.advisor.ca/tax/estate-planning/understanding-the-cpp-death-benefit/
- How Inflation Affects OAS Timing, January 5, 2023 https://www.advisor.ca/retirement/retirement-news/how-inflation-affects-oas-timing/
- Inflation and the impact on CPP and OAS, CALU Report December 2022
- Consider Inflation When Deciding When to Begin CPP, June 28, 2022 https://www.advisor.ca/columnists_/lea-koiv/consider-inflation-when-deciding-when-to-begin-cpp/
- Ontario Exempting Certain IPPs from Pension Legislation, Lea Koiv & Bill Kennedy, December 17, 2020 https://www.advisor.ca/tax/tax-news/ontario-exempting-certain-ipps-from-pension-legislation/
- Recent Changes Impacting Pension Commutations, CALU Infoexchange, 2020 Vol. 2, Lea Koiv & Bill Kennedy, October 2020
- Your client wants to leave her defined benefit pension. How can she turn it into cash?, Lea Koiv and Alexandra Macqueen, September 20, 2019 https://www.advisor.ca/tax/tax-news/your-client-wants-to-leave-her-defined-benefit-pension-how-can-she-turn-it-into-cash/
- Breaking down the government’s proposed IPP changes, Lea Koiv and Bill Kennedy, August 7, 2019 https://www.advisor.ca/tax/tax-news/breaking-down-the-governments-proposed-ipp-changes/
- Why to cheer the IPP’s defined benefit provision: The DB provision will always provide a larger benefit than the DC provision, Lea Koiv and Mark Lesniewski, March 25, 2019https://www.advisor.ca/tax/estate-planning/why-to-cheer-the-ipps-defined-benefit-provision/
- CRA releases draft newsletter for registered pension plan annuity contracts, Lea Koiv and Alexandra Macqueen, December 6, 2018 https://www.advisor.ca/tax/tax-news/cra-releases-draft-newsletter-for-registered-pension-plan-annuity-contracts/
- Transferring a commuted value to an individual pension plan: Helping clients with a complex decision, Lea Koiv and William C. Kennedy, November 28, 2018 https://www.advisor.ca/my-practice/conversations/transferring-a-commuted-value-to-an-individual-pension-plan/
- Should your client consider a copycat annuity?, October 15, 2018 https://www.advisor.ca/retirement/retirement-news/should-you-client-consider-a-copycat-annuity/
- Closing the Gap: Using Annuities to Resolve the Wait for an Estate’s Residual Beneficiaries, September 28, 2018 https://www.allaboutestates.ca/closing-gap-using-annuities-resolve-wait-estates-residual-beneficiaries/
- Are you entitled to a commuted value?, June 18, 2018 https://www.advisor.ca/retirement/retirement-news/are-you-entitled-to-a-commuted-value/
- What the IPP numbers look like in 2018, February 15, 2018 https://www.advisor.ca/retirement/retirement-news/what-the-ipp-numbers-look-like-in-2018/
- Understanding maximum transfer value rules, December 15, 2017 https://www.advisor.ca/columnists_/lea-koiv/understanding-maximum-transfer-value-rules/
- Why IPPs can help more business owners than you’d expect, November 24, 2017 https://www.advisor.ca/retirement/retirement-news/why-ipps-can-help-more-business-owners-than-youd-expect/
- Should clients take CPP’s post-retirement benefit before age 65?, October 20, 2017 https://www.advisor.ca/retirement/retirement-news/should-clients-take-cpps-post-retirement-benefit-before-age-65/
- Shedding light on the CPP survivor benefit, September 22, 2017 https://www.advisor.ca/columnists_/lea-koiv/shedding-light-on-the-cpp-survivor-benefit/
- Pension Splitting: Special Rules and Planning Opportunities, June 8, 2017 http://www.advisor.ca/tax/tax-news/pension-splitting-special-rules-and-planning-opportunities-234516
- How Pension Splitting Works, Advisor.ca, June 1, 2017 http://www.advisor.ca/tax/tax-news/how-pension-splitting-works-234488
- Think you know how Pension Splitting Works? Take This Quiz, June 1, 2017 http://www.advisor.ca/tax/tax-news/think-you-know-pension-splitting-take-this-quiz-234126
- Tax Rules For Annuities Are Changing, November 11, 2016 https://www.investmentexecutive.com/in-depth_/special-reports/tax-rules-for-annuities-are-changing
Articles Where Lea Koiv is Interviewed/Quoted
- Feds release draft changes to pension rules for “unlocatable” members (Rudy Mezzetta, Investment Executive, June 28, 2023)
https://www.investmentexecutive.com/news/industry-news/feds-release-draft-changes-to-pension-rules-for-unlocatable-members/
- If you think the CPP survivor’s benefit is bad, check out the death benefit (Rob Carrick, Globe & Mail, April 24, 2023)https://www.theglobeandmail.com/investing/personal-finance/retirement/article-if-you-think-the-cpp-survivors-benefit-is-bad-check-out-the-death/
- Budget proposed tax changes to pension plan arrangements (by Mark Burgess, Advisor.ca, April 3, 2023)https://www.advisor.ca/tax/tax-news/budget-proposes-tax-changes-to-pension-plan-arrangements/
- Debate Grows Over Two Pension Plans for Business Owners (by Jameson Berkow, Globe & Mail, May 12, 2022)https://www.theglobeandmail.com/investing/globe-advisor/advisor-funds/article-debate-grows-over-two-pension-plans-for-business-owners-and-whether/
- Manitoba Hands over 65s the Key to Their LIRAs (by Michael McKiernan, Investment Executive, November 1, 2021)https://www.investmentexecutive.com/newspaper_/news-newspaper/manitoba-hands-over-65s-the-keys-to-their-liras/
- Luxury Vehicle Tax, DTC Changes Included in Budget 2022 Implementation Bill (by Melissa Shin, Advisor.ca, April 29, 2022)https://www.advisor.ca/tax/tax-news/luxury-vehicle-tax-dtc-changes-included-in-budget-2022-implementation-bill/
- Income Splitting Delivers Tax Savings in More Ways Than One (by John Heinzl, Globe & Mail, August 13, 2021)https://www.theglobeandmail.com/investing/education/article-income-splitting-delivers-tax-savings-in-more-ways-than-one/
- Why You Should Consider Income Splitting to Lower the Family Tax Bill (by Mathhew Halliday, Globe & Mail, May 19, 2021)https://www.theglobeandmail.com/investing/personal-finance/retirement/article-why-you-should-consider-income-splitting-to-lower-the-family-tax-bill/
- Budget 2021 Revives Issues from 2019 (by Melissa Shin, Investment Executive, April 19, 2021)https://www.investmentexecutive.com/news/industry-news/budget-2021-revives-tax-issues-from-2019/
- Know the income-splitting rules before commuting your pension (by John Heinzl, Globe & Mail, January 15, 2021)https://www.theglobeandmail.com/investing/education/article-know-the-income-splitting-rules-before-commuting-your-pension/
- New Formula May Reduce DB Plan Payouts (by Rudy Mezzetta, Advisor’s Edge, October 6, 2020)https://www.advisor.ca/retirement/retirement-news/new-formula-may-reduce-db-plan-payouts/
- CRA Adds T4 Reporting Requirements to validate benefit payments (by Rudy Mezzetta, Advisor’s Edge, August 27, 2020)https://www.advisor.ca/tax/tax-news/cra-adds-t4-reporting-requirements-to-validate-benefit-payments/
- Feds announce relief measures for pension plans (by Rudy Mezzetta, Advisor’s Edge, July 6, 2020)https://www.advisor.ca/retirement/retirement-news/feds-announce-relief-measures-for-pension-plans/
- Feds allow retroactive contributions to DC plans for 2020 (by Rudy Mezzetta, investment Executive, July 6, 2020)https://www.investmentexecutive.com/news/industry-news/feds-allow-retroactive-contributions-to-dc-plans-for-2020/
- Updated: OSFI freezes pension transfers but offers relief for older members (by Rudy Mezzetta, Investment Executive, May 8, 2020),https://www.investmentexecutive.com/newspaper_/news-newspaper/freeze-on-pension-transfers/
- How Ontarians can get early access to money in locked-in accounts during Covid-19 (by Rudy Mezzetta, Advisor. ca, May 1, 2020, https://www.advisor.ca/news/industry-news/how-ontarians-can-get-early-access-to-money-in-locked-in-accounts-during-covid-19/
- Ontario proposal would exempt IPPs from pension legislation (by Michelle Shriver), Advisor.ca, January 15, 2020, https://www.advisor.ca/retirement/retirement-news/ontario-proposal-would-exempt-ipps-from-pension-legislation/
- A wealthy client faces an unexpected buyout (by Suzanne Yar Khan), Advisor’s Edge, November/December 2019, https://www.advisor.ca/retirement/retirement-news/a-wealthy-client-faces-an-unexpected-buyout/
- Deciding if an IPP is right for your client (by Michelle Shriver), Advisor’s Edge, May 16, 2019, https://www.advisor.ca/tax/estate-planning/deciding-if-an-ipp-is-right-for-your-client/
- Individual Pension Plan: a retirement option for those with an entrepreneurial bent (by Alexandra Macqueen), Globe & Mail, March 16, 2019, https://www.theglobeandmail. com/investing/personal- finance/retirement/article- individual-pension-plan-a- retirement-option-for-those- with-an/
GM retiree chooses a copycat annuity to make his income stronger (by Alexandra Macqueen), Globe & Mail, February 15, 2019, https://www.theglobeandmail.com/investing/personal-finance/retirement/article-which-defined-benefit-pension-payout-option-is-best-for-your/
- Which defined benefit pension payout option is best for your retirement? (by Alexandra Macqueen) Globe & Mail, February 15, 2019
https://www.theglobeandmail.com/investing/personal-finance/retirement/article-which-defined-benefit-pension-payout-option-is-best-for-your/
- Canadian couple working in the U.S. faces retirement risks: These wealthy clients haven’t planned for the future (by Suzanne Yar Khan), Advisor's Edge, December 19, 2018
https://www.advisor.ca/retirement/retirement-news/canadian-couple-working-in-the-u-s-faces-retirement-risks/
- Using life insurance under new passive income rules (by Katie Keir), Advisor's Edge, July 9, 2018 https://www.advisor.ca/tax/tax-news/using-life-insurance-under-new-passive-income-rules/
- Could the Post Retirement Benefit Work for You? (by Diane Jermyn), Globe & Mail, April 17, 2017 https://www.theglobeandmail.com/globe-investor/retirement/retire-working-in-retirement/could-the-post-retirement-benefit-work-for-you/article34700906/
- Lower U.S. taxes may entice some Canadian professionals to move south (by Susan Yellin), The Insurance and Investment Journal, March 9, 2017 https://insurance-journal.ca/article/lower-us-taxes-may-entice-some-canadian-professionals-to-move-south
- CPP Enhancements: Understand What’s Not Changing (by Alexandra Macqueen), Globe & Mail, February 27, 2017 http://www.actuarialsolutionsinc.com/wp-content/uploads/2017/03/February-27-2017-The-Globe-and-Mail-CPP-enhancements-Understand-whatu2019s-not-changing.pdf
- Tax rules for annuities are changing (by Megan Harman), InvestmentExecutive.com, November 11, 2016 https://www.investmentexecutive.com/in-depth_/special-reports/tax-rules-for-annuities-are-changing/
- INDIVIDUAL PENSION PLANS – A TECHNICAL GUIDE (STEP National Conference, May 2018)
