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The Rural Voice, 1999-06, Page 57Guest Column How will CPP affect your estate? By Dael Bierworth OMAFRA Business Management Specialist When writing a will or making a plan to transfer assets to the next generation, don't forget the benefits that will be available from the Canada Pension Plan. All individuals earning income from employment as well as self-employed, contribute to the plan. Upon the death of a subscriber, three options for benefits are available. 1) A lump sum payment is available payable to the estate or surviving spouse, to help offset funeral expenses. 2) A monthly pension is available to the surviving spouse (husband or wife). 3) A monthly pension is available to dependent children. To be a subscriber and qualify for benefits, you must contribute for at least one third of the qualifying period, or one-third of the calendar years for which you are required to contribute to the plan, or 10 calendar years, whichever is less. In no case can the minimum be less than three years. Instructions should be left to your personal representative to consider these potential benefits, to see which may apply and be payable in your situation. Lump Sum Death Benefit: The size of the lump sum payment will depend on the amount contributed. The amount is calculated as six (6) times • the monthly pension you would receive. In 1996, the maximum amount available was $3,540. Survivor Benefits: If ybu are survived by a spouse, he or she may be eligible for a survivor's pension. The deceased person must have contributed for the minimum contributory period as mentioned above. The precise amount of the monthly pension depends on a number of factors, including the amount of actual contributions, the age of the applicant and the number of dependent children who survive. The plan includes regulations on entitlements for the survivor's pension, in situations where the spouse remarries or the husband and wife separated or were divorced prior to death. The surviving spouse can be a legal or common law spouse. In the case of a divorce from a deceased contributor, the spouse is not entitled to a pension. The maximum benefit in 1996 was $399.70 per month. Benefits for Dependent Children: To be eligible for the benefits payment for dependents, the child must be unmarried. Natural and/or Canada Pension Plan is much more than just a retirement plan AIRCRAFT SPRAYING DOESN'T COST...IT PAYS!!! Insecticides Herbicides Fungicides Fertilizers ON ALL TYPES OF CROPS JIM'S FLYING SERVICE LTD. Insect Spraying on All Types of Crops — Competitive Rates Milton J. Dietz Ltd. 519-522-0608 Airfield 519-527-1606 or Tilsonburg 519-842-3898 adopted children under the age of 18, or between 18 and 25 qualify if attending school or university full time. When payments are paid beyond 18 they are made directly to the child. The amount of monthly benefit in 1996 was $164.17. A child can receive two benefit payments if both parents are deceased and were CPP contributors. Retirement Benefits: Full benefits are provided to participants at age 65. These are calculated by the years and amount of contribution. The maximum pension at this age in 1996 was $727.08 per month or $8,725 yearly. Disability Benefits: A disability pension is provided to participants who are unable to work due to a severe and prolonged physical or mental condition. These pensions are payable until age 65, when they are converted to retirement pensions or until recovery from the disability. The 1996 maximum monthly benefit was $870.92. A disabled cont- ributor's child qualifies for benefits, while the contributor is receiving benefits. The child must be under 18 or between 18 - 25 if attending school. The maximum payment is $164.17 per child per month. All figures for payment are quoted for 1996. These figures are adjusted or indexed to reflect inflation. The Canada Pension Plan is a useful supplement for those experiencing disability and survivors of a contributor. These funds are an asset when considering our responsibility for families and should be an integrated part of the planning process for estate planning and drafting a will. For more information on the Canada Pension Plan, visit their website at http://www.cpp-rpc.gc.ca or call 1-800-277-9914. The mailing address is CPP, P.O. Box 5100. Postal Station D, Scarborough. ON, MIR 5C8. Note: Benefits will not be sent automatically. Applications must be made in each situation in order to receive benefits.° JUNE 1999 53