As many of our clients know – the attached Tim Cestnick article speaks to both a risk management and tax efficient strategy which Etherington Generations has long utilized as a part of an overall approach to retirement and estate planning.
Please note that only the actuarially adjusted gain portion of the CSV over the premiums paid would be taxable as income upon withdrawal – otherwise this well respected tax author describes perfectly the inherent flexibility and benefits of this financial instrument.
Brian Etherington is the Chairman at Etherington Generations; a risk management firm that specializes in family life insurance and estate planning. He was appointed a Member of the Order of Canada in 2004 and a recipient 
of The Queen’s Golden Jubilee Medal in 2002 for community service, as well as The Queen’s Diamond Jubilee Medal in 2012. He is a Founding Chair of the Special Olympics Canada Foundation and a chair on the advisory council for the 2019 International Youth Games presented by Special Olympics Ontario.
of The Queen’s Golden Jubilee Medal in 2002 for community service, as well as The Queen’s Diamond Jubilee Medal in 2012. He is a Founding Chair of the Special Olympics Canada Foundation and a chair on the advisory council for the 2019 International Youth Games presented by Special Olympics Ontario.