| Registered Pension Plan - RPP | |
 A form of a trust that will provide pension benefits for an employee of a company upon retirement. Both employee and employer make contributions to this retirement plan until the employee leaves the company or retires. |
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 Contributions to an RPP are tax-deductible, and any gains on underlying assets are tax-deferred. Upon retirement, payments from the plan are taxable. RPPs are registered with the Canada Customs and Revenue Agency (CCRA). |
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 Analyzing Pension Risk - Determine the risk to a company's EPS and financial condition resulting from an underfunded defined-benefit pension plan. Introductory Tour through Retirement Plans - Here you will find tutorials that are each devoted to one the most common retirement plans, explaining how to establish, fund, and then take distributions from it. What Enron Taught Us About Retirement Plans - If you have an employer stock ownership plan, the Enron debacle offers a good lesson on the importance of protecting your retirement savings. |
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