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ADMINISTRATIVE GUIDE Group Registered Retirement Savings Plan

SSQ vous présente son Guide d’administration, créé … · 3.1 Plan Administrator Services ... among ASTRA Strategy Funds and ASTRA Celestia Funds Application Form (FRA1270) Every

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ADMINISTRATIVE GUIDEGroup Registered Retirement Savings Plan

BRA1536A (2012-01)

Table of Contents

1. Introduction to the Guide ............................................................................................................... 2

2. Your Role ......................................................................................................................................... 3

3. Services Offered ............................................................................................................................. 4

3.1 Plan Administrator Services ................................................................................................... 4

3.2 Member Services ..................................................................................................................... 5

4. Membership ..................................................................................................................................... 6

4.1 Member's Kit ............................................................................................................................ 6

4.2 New Members ........................................................................................................................... 7

4.3 Spousal RRSP .......................................................................................................................... 7

4.4 Application Form Instructions ................................................................................................ 8

4.5 Contributions Received Without Membership .................................................................... 10

5. Contributions ................................................................................................................................ 11

5.1 Tax Treatment of Contributions ........................................................................................... 11

5.2 Contribution limits ................................................................................................................. 11

5.3 Deadline for Contributions ................................................................................................... 12

5.4 Tax Receipts ........................................................................................................................... 12

5.5 Excess Contributions ............................................................................................................ 12

5.6 Unused Contribution Room .................................................................................................. 12

5.7 Contributions by Payroll Deductions .................................................................................. 12

5.8 Contributions without Payroll Deductions .......................................................................... 14

5.9 Transfers from Another Plan ................................................................................................ 16

6. Withdrawals ................................................................................................................................... 17

6.1 Types of Withdrawals ............................................................................................................ 17

6.2 Tax Deductions ...................................................................................................................... 18

7. Cessation of Plan Membership and other events ..................................................................... 19

8. Changes ......................................................................................................................................... 20

8.1 Changes to Members Accounts ........................................................................................... 20

8.2 Changes to the Group Representatives .............................................................................. 21

9. Forms ............................................................................................................................................. 22

10. Processing Times .......................................................................................................................... 23

Last update: June 2012

Information presented in this guide was accurate at the time it was drafted. The various legislation and contractual texts take precedence over the information presented in this Administrative Guide.

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1. Introduction to the Guide

Thank you for entrusting SSQ Financial Group with the management of your group registered retirement savings plan. With nearly $3 billion in annual revenue and more than $8 billion in assets under management, SSQ Financial Group is a leading mutual diversified financial institution. The Group serves over 1 million customers and provides jobs to over 1,900 employees. SSQ, Life Insurance Company Inc., the Group's principal company, is recognized as a leader in the group insurance industry and as an expert in the investment and retirement sector. SSQ Financial Group is also a rising star in home and auto insurance (SSQ General Insurance Company Inc.) and has recently broken into the individual insurance market thanks to its new subsidiary, SSQ Insurance Company Inc.

SSQ is pleased to count you among its groups and hopes that this guide will make your job as plan administrator easier. This guide contains all of the information you will need for the day-to-day administration of your group’s pension plan. Please note that all of the information in your Management Agreement takes precedence over any information provided herein. For additional information, please contact the administrative team assigned to you.

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2. Your Role

As plan administrator, your role consists primarily of ensuring that your group pension plan is administered correctly.

Your main administrative tasks are summarized below.

New Enrolments

1. Make sure that each eligible employee receives the Member's Kit.

2. Set a deadline for filling out application forms

3. Help employees complete their application forms

4. Check each form to make sure they are duly completed and signed

5. Make sure that eligible employees have filled out the application form before the first remittance of contributions

6. Return the duly completed application forms to SSQ (in one batch)

7. Make sure to have sufficient number of copies of the Member’s Kit

Contribution Remittance

1. Prepare and send your contributions using the E-Remittance Service available on our secure Web site.

2. Pay your contributions

Other

1. Send us updates whenever there is a change in the status of a member (cessation of membership, retirement, temporary cessation, etc.)

2. Direct members to the right tools whenever they need to make changes and help them complete the right forms

3. Promote SSQ's Web site when members need to make changes to their personal or financial information

4. Provide ongoing support to members and assist them in finding answers to all of their questions

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3. Services Offered

3.1 Plan Administrator Services

Administrative Team

You have access to a team assigned to you for assistance with the day-to-day administration of your plan. This team will answer any questions you may have.

Tel.: 1-800-265-9525 Fax: 1-866-559-6871

To find the extension number or e-mail address for your administrative team, please refer to the welcome letter we sent you when your group was implemented or call the above mentioned number.

Documents Transmitted The group's financial report (annually)

Semi-annual communiqués

Secure Web Site www.investment.ssq.ca

You have access to our secure Web site called Astr@Net, made available to all plan administrators. On our site, you can:

consult information about your plan

print out forms and other documents

find information about fund returns and interest rates in effect

transmit your contributions

Please note that the information and documents available on our site may differ depending on your access status (plan administrator or remittance officer). To register: Complete the registration form: Register for Astr@Net (FRA1058) and return it to us. This form is available on our Web site, in the Company Services section, under Contributors.

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3.2 Member Services Members have access to a toll-free number to reach qualified agents who answer questions quickly and competently. Our agents have extensive experience in the financial markets, investment and retirement products, taxation and retirement planning. They are able to offer services adapted to the individual needs of all members.

Information and Advisory Services

1-800-265-9525

Monday to Thursday: 8:30 a.m. to 8 p.m. Friday: 8:30 a.m. to 5 p.m.

Fax: 1-866-559-6871 E-mail: [email protected]

Documents Transmitted

Semi-annual statement of investments (This document provides information about the evolution of investments and returns for a given period, and it includes the transactions made.)

Semi-annual communiqués

Confirmation of transactions upon request

Tax slips and receipts

Secure Web Site www.investment.ssq.ca

On our Web site, members can:

consult fund returns

view various documents and publications

obtain general information about SSQ

On our secure Web site, members can:

complete the questionnaire to establish their investor profile

consult their account balance

change their asset allocation

make some financial transactions and changes

gain access to the Retirement Simulator, an innovative application that calculates a retirement income

consult their past investment statements

We suggest that you encourage members to use the SSQ Web site, mainly to make financial changes or update their personal information such as a change of address.

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4. Membership

4.1 Member's Kit Every eligible employee will receive a Member's Kit. SSQ will provide you with copies of the kit when your group is implemented. Additional copies may be obtained from your administrative team upon request. The Member's Kit contains the following:

Presenting our SSQ Client Services

Presents the members of the Client Services team

The Group RRSP An introduction to the features of a group RRSP and the advantages of contributing to one

The Saving for your Retirement Booklet

Informs members about the importance of contributing to a private pension plan and the different investment options offered at SSQ

The Investor Profile Questionnaire

Enables members to: establish their investor profile determine which funds are best suited to their needs from

among ASTRA Strategy Funds and ASTRA Celestia Funds

Application Form (FRA1270)

Every eligible employee must: complete an application form choose the allocation of investments designate a beneficiary sign the form

By signing the form, the member authorizes the employer to deduct contributions at source, where applicable.

Retirement Income Simulator

The Retirement Income Simulator is an innovative application available on Astr@net, which calculates income at retirement.

ASTRA Funds Summary and the List of Funds GIA Rates (group plans) and ASTRA Funds Gross Rates of Return

Information about the various funds and GIAs available. Includes the returns for ASTRA Funds.

Investment choices are personal and they must be made in an informed manner. It is for this reason that SSQ's Member's Kit includes all the tools necessary to do this. Only duly certified professionals are able to provide investment advice. Should members require additional assistance, we ask that you direct them to our Client Services, the contact information of which can be found on page 6.

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4.2 New Members When an employee meets all the eligibility requirements stipulated under the contract*, you must make sure that the employee fills out an application form. It is important not to establish an account for an employee who does not yet meet the eligibility requirements. *Please refer to the Management Agreement in force for more information.

Age limit: Members may contribute to their RRSP up until December 31 of the year they turn age 71. Please refer to pages 9 and 10 for instructions on how to complete the form.

4.3 Spousal RRSP Regardless of their age, members may choose to subscribe to an RRSP on behalf of their spouse, provided that contributions are made before the end of the year during which their spouse reaches age 71. Features:

1) The Spousal RRSP helps reduce the couple's future taxes once they are retired, when one of the spouses is likely to receive a higher retirement income than the other. The couple will pay less taxes overall if the income is distributed equally between the two spouses.

2) It allows the contributing spouse to benefit from a tax deduction as if he/she invested in his/her own RRSP.

3) Enables a higher tax deduction if the contributing spouse is the one with the higher income of the two spouses (which generally is the case).

4) Does not increase the annual contribution limits of the contributing spouse. Total contributions made in a given year by a member to his/her own RRSP and the RRSP of his/her spouse must not exceed the member's annual contribution room.

5) Contributions are invested in the spouse's name, who is therefore the member (also called the annuitant).

6) At retirement, taxes are paid by the person on whose behalf the Spousal RRSP was established (the member) and not by the spouse who contributed into it (the payer).

If a member wants to divide the regular contributions between his/her RRSP and that of the spouse, you must inform him/her in writing in order to be able to register the correct details when contributions are remitted. The spouse must also complete the Member Application Form for Group Plan (FRA1270). Please refer to pages 9, 10 and 11 for instructions on how to complete the application form.

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4.4 Application Form Instructions Section1 must be filled out by the plan administrator and the other sections by the member

1. Check the “Retirement Savings Plan: SSQ RSP” box and indicate the group number and name, as well as the name of the employer.

2. Information about the member. The member's birth date and social insurance number (SIN)

must be filled out.

3. In the case of a Spousal RRSP, include information about the payer.

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3

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4. A beneficiary designation must be made by the member. Members may designate one or more beneficiaries of their choice. If no beneficiary is designated, the estate will be named as beneficiary in the member’s file.

Revocable beneficiary: The designation may be changed at any time by the member.

Irrevocable Beneficiary: The irrevocable beneficiary's written consent is required when making any changes in beneficiary designation or when making a withdrawal or transfer.

In the province of Quebec, in the absence of a revocable/irrevocable beneficiary designation, the designation of spouse is automatically irrevocable and the designation of all other beneficiaries is revocable.

5. The member must indicate the percentage that corresponds to each investment option chosen.

If no investment option is selected, the amounts will be invested automatically in the fund designated by the group.

6. The member may add any additional instructions deemed necessary.

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7. The form must be signed by the member. In the case of a Spousal RRSP, the payer must also

sign the form.

4.5 Contributions Received Without Membership

To avoid any misunderstanding, application forms for new members must be sent to SSQ before the first remittance so that the accounts can be established and be up and running when the first contribution is received. Without the duly completed application form, the amounts will not be invested on behalf of the person concerned. No RRSP tax receipt will be issued for as long as SSQ has not received the duly completed application form and investment amounts. SSQ will inform you of any missing application forms and will check in with you periodically to make sure that all is received as quickly as possible. You may also consult the list of employees for whom we have not received the application form on our secure Web site, under the section entitled Missing applications.

If we do not receive the application forms, we will have no other choice but to return the investment amounts to you.

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5. Contributions According to the provisions of your plan, you may have to process different types of contributions on a regular basis: mandatory or voluntary contributions. It's also possible that members must contribute to be entitled to the employer's contribution. For information about the types of contributions applicable to your plan, please consult your Management Agreement. In the case of voluntary contributions: the member's authorization is required to proceed with payroll deductions. The member must complete and sign the Retirement Savings – Plan Payroll Deductions - Voluntary Contributions (FRA989) form provided for this purpose (keep this form for your records).

5.1 Tax Treatment of Contributions Employee Contributions: The employee's contribution amount is deducted at source before

taxes.* The employee may therefore benefit from an immediate tax saving.

Employer Contributions: The contribution amount, whether it is a single lump-sum contribution or

a regular periodic contribution, is considered as the employee's additional income. The amount of the contribution is added to the taxable income of the employee and is subject to all applicable payroll deductions.

*Where payroll system allows.

5.2 Contribution limits The amount that the member is entitled to contribute during the year is indicated on the Notice of assessment from the member's income tax return the year before. The maximum contribution authorized for a given year is the lesser of the following:

18% of earned income* for the previous year contribution limits applicable for the tax year concerned the contribution room that remains after the contributions paid to the company

pension plan have been deducted. To find out what the contribution limits is for the current year, please refer to Canada Revenue Agency's Web site at www.cra-arc.gc.ca.

*Earned income may include salary, alimony or child support and rental income. It excludes various other sources, including investment income.

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5.3 Deadline for Contributions To be tax deductible for a specific year, the contribution must be made during the same year or in the first 60 days of the following year.

5.4 Tax Receipts Two receipts are issued by SSQ:

One receipt for the period following the first 60 days of the year up to December 31.

One receipt covering the first 60 days of the following year.

The receipts cover the participating employee's contributions and those made by the employer.

5.5 Excess Contributions If the contributions made into the member's RRSP exceed the authorized limit, the excess amount is deemed as an excess contribution. The first $2,000 (for life) in excess contributions is exempt from any penalty. However, all other excess contributions are subject to income tax at a rate of 1% per month.

For more information, please refer to the Canada Revenue Agency's Web site at www.cra-arc.gc.ca.

5.6 Unused Contribution Room If a member does not contribute the maximum amount permitted in a given year, the remaining contribution room will be rolled over for the following year. The amount of unused contribution room will be indicated on the member's "Notice of Assessment".

5.7 Contributions by Payroll Deductions

To remit contributions quickly and securely, you have to register to the E-Remittance Service available free of charge on our secure Web site. How to Register? Step 1:

Complete the Register for our E-Remittance Service form (FRA959), which is available in the Company Services section of our Web site, under Remittances. Step 2:

Send us the completed form by e-mail or by fax at 1-866-559-6871.

We will send you your user ID number and password once we receive your form. You will then be able to start using the E-Remittance Service.

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Procedure for Submitting Electronic Remittances

1. Access our secure Web site using your user ID number and your password.

2.

If you are using the list of remittances suggested by SSQ: Enter the contribution amounts from the list that will automatically display on the screen. or If you are using your own remittance file: Convert your file in our database. The headings will have to be erased to ensure proper file conversion.

3. Determine your payment method and complete the information about the remittance.

4. Click on Save to save the information.

5. Click on Send to send us the remittance.

Make sure to indicate the following information for each member if you are using your own file: Name Social Insurance number Contribution amount per type of contribution

Contribution model list

Last name First name Social insurance number

Employee contribution

Employer contribution

Voluntary contribution

For more information about the electronic remittance procedure, please contact your administrative team. Details Voluntary Contributions: So that they can be processed properly and not be mistaken for mandatory contributions, we ask that you specify the type of contribution and the related amount. Temporary Cessation: If contributions for a member in particular must cease temporarily, we ask that you provide us with a reason to justify the cessation of contributions so that we can update our files. Retiring Allowance: Remittance amounts for retiring allowance (or severance pay) must not be included in the regular remittance because these amounts must be processed differently in terms of taxation. Please indicate the allowance amount which does not affect the RRSP contribution room (eligible portion). For more information, please contact your administrative team. Several Plans: If you contribute to more than one plan (for example: to an RRSP and a DPSP), you will have to make two remittances, one for each plan.

Remittance Periods: It is important to closely adhere to the sequence of remittance periods without overlooking a single day.

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Contribution Payments

The following three payment methods are available for the payment of contributions.

Preauthorized Transaction

Send us a cheque specimen

Bank Transfer

Use the account collection service available on most financial institutions' Web sites, or request the transfer directly from your bank. Contact your administrative team to find out the transfer terms and conditions.

Cheque

Make your cheque payable to: SSQ, Life Insurance Company Inc. Send everything to the following address:

1245 chemin Ste-Foy, Suite 210, Quebec QC G1S 4P2

or P.O. Box 10510, Station Sainte Foy, Quebec QC G1V 0A3

Make sure that the payment amount corresponds to the total amount indicated on the remittance list, and justify any discrepancy, where applicable.

5.8 Contributions without Payroll Deductions

In addition to payroll deductions, a member may make a voluntary contribution directly from his/her account. Voluntary contributions may be made in one of three ways:

Cheque

The member must:

Complete and sign the Contribution Slip – Group Plan (FRA1351) that he/she can obtain directly from the Astr@Net Web site, or by contacting our Client Services.

Enclose a cheque made out to SSQ, Life Insurance Company Inc.

Send everything to the following address:

1245 chemin Ste-Foy, Suite 210, Quebec QC G1S 4P2

or P.O. Box 10510, Station Sainte Foy, Quebec QC G1V 0A3

Preauthorized Bank Withdrawal

The member must:

Complete and sign the Automatic Periodic Transaction (APT) – Group Plans Purchase (FRA683) form that he/she can obtain directly from the Astr@Net Web site, or by contacting our Client Services directly.

Enclose a cheque specimen marked "Void".

Send everything to the following address:

1245 chemin Ste-Foy, Suite 210, Quebec QC G1S 4P2

or P.O. Box 10510, Station Sainte Foy, Quebec QC G1V 0A3

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On-line Bank Service

The member must:

Prepare the transfer of the amount by using the account collection service available on his/her financial institution's Web site by:

o looking for SSQ Investment and retirement among the suppliers offered

o adding it to the list of invoices to pay

o going ahead with payment (the reference number* is the 8-digit validation number found at the top of page 2 of his/her statement of investments)

Complete and sign the Contribution Slip – Group Plan (FRA1351) to inform us of the bank transfer along with instructions concerning the investment of the amounts contributed.

Send the form to the following address:

1245 chemin Ste-Foy, Suite 210, Quebec QC G1S 4P2

or P.O. Box 10510, Station Sainte Foy, Quebec QC G1V 0A3

*This number begins with the letter P, followed by the contract number (6 digits) and one other number.

FRA1351 FRA683

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5.9 Transfers from Another Plan

If a member wants to transfer an account from a financial institution other than SSQ, it is possible to do so, provided that the new plan is able to respect the rules applicable to the contributions to transfer. For example, locked-in funds must remain locked in even after the transfer. To do this, simply complete the transfer form (for the type of plan to transfer) and send it to SSQ.

A new application form may be required depending on the source plan. Contact your administrative team for more information.

RRSP

LIRA

Locked-in RRSP

TFSA

Direct Transfer Form (FRA728)

RPP

DPSP T2151 form

Retiring Allowance An explanatory letter from the employer

NRSP An explanatory letter

FRA728

T2151

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6. Withdrawals Although we recommend that members not make withdrawals while employed, with the exception of the Home Buyers' Plan (HBP) and the Lifelong Learning Plan (LLP), your plan may permit such withdrawals. To find out if this is applicable to your plan, please refer to the Management Agreement. Some withdrawals may be subject to administrative fees. For details about transaction fees, please refer to the Management Agreement of your plan and its Appendix on fees, or to the last correspondence in this regard.

6.1 Types of Withdrawals

Withdrawals During Employment

Members must complete and sign the Benefit Claim – Group Plan form (FRA684). In some cases, withdrawals are not permitted. For more information, please contact your administrative team.

Home Buyers' Plan (HBP)

Characteristics:

The amount withdrawn from the RRSP must be used for the purchase of a first home.

One or several withdrawals are possible. No tax deduction Maximum amount of $25,000 (in the same calendar year) Each new owner (for example each of the two spouses) may withdraw up

to $25,000 from their own RRSP. Not considered as income for the member The contributions must remain in the RRSP account for at least 90 days

before they can be withdrawn for the HBP. Withdrawal:

Complete the Home Buyers' Plan (HBP) Request to Withdraw Funds from an RRSP (T1036) available on the Canada Revenue Agency’s Web site at www.cra-arc.gc.ca

Send the form to SSQ Reimbursement:

15 equal payments, spread over 15 years, with no interest The first reimbursement must be made during the second calendar year

following the year the withdrawal was made. Any amount due for a given year that is not reimbursed is added to the

member's taxable income. Cannot be deducted as an RRSP contribution and does not affect the

maximum contribution amount permitted. For more information on the eligibility requirements or reimbursement terms, the member must contact our Client Services.

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Lifelong Learning Plan (LLP)

Characteristics:

The amount withdrawn from an RRSP must be used to finance full-time postsecondary education of the member or his/her spouse (it can’t be used to finance the studies of a child).

Maximum amount of $10,000 per calendar year Maximum amount of $20,000 Must meet the eligibility criteria every year Not considered as income for the member No tax deduction The contributions must remain in the RRSP account for at least 90 days

before they can be withdrawn for the LLP No withdrawal permitted after January 1 of the fourth year following the

year the first withdrawal was made.

Withdrawal:

Complete the Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP (RC96) available on the Canada Revenue Agency’s Web site at www.cra-arc.gc.ca

Send the form to SSQ

Reimbursement:

10 equal payments, spread over 10 years, with no interest The first reimbursement payment must be made at the latest by the 60th

day of the fifth year following withdrawal. Any amount due for a given year that is not reimbursed is added to the

member's taxable income. Cannot be deducted as an RRSP contribution and does not affect the

maximum contribution amount permitted

For more information on the eligibility requirements or reimbursement terms, the member must contact our Client Services.

Withdrawal from a Spousal RRSP

During the three calendar years following the contribution: the amount withdrawn is considered as income for the payer, who will have to add this amount on his/her income tax return.

After the end of the third calendar year following the contribution: the withdrawn amount is considered as income for the member, who will then have to add this amount on his/her income tax return.

6.2 Tax Deductions

Cash amounts withdrawn from an RRSP are taxable and therefore subject to mandatory tax deductions in accordance with the tax rates in the following table. These deductions are taken from the amount withdrawn at the time of the withdrawal.

Quebec Other provinces

Up to $5,000 21% 10%

From $5,000 to $15,000 26% 20%

Over $15,000 31% 30 %

The member receives a T4 RRSP slip and a Relevé 2 indicating the total amount of withdrawals that will be added to the member's taxable income (or to the concerned individual), as well as the total amount of taxes deducted.

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7. Cessation of Plan Membership and other events It is very important to inform SSQ of any changes regarding the status of a member, for example, in the event of employment termination, cessation of membership or death. We must have the exact date of the event, not only to avoid any misunderstanding, but especially to be able to proceed according to the circumstance. You will then receive all the information needed to manage the file, depending on the situation. Procedure to follow:

Termination of Employment

You must:

complete the Benefit Claim - Group Plan form (FRA684)

provide the date and reason for cessation

send the form to SSQ

Death Before Retirement SSQ must receive::

the Death Settlement Claim Form (FRA682)

the documents requested in Section 3 of the form

If the designated beneficiary is the spouse: he/she may either transfer the amounts to his/her name (tax free), or withdraw the amounts (subject to applicable income tax).

If the designated beneficiary is not the spouse: he/she must withdraw the amounts (subject to applicable income tax) in a single payment.

Dissolution of Marriage, Civil Union or Conjugal Relationship

SSQ must receive:

a copy of the divorce decree, legal separation agreement or the corollary relief order.

Division of pension benefits will be carried out in accordance with the legislation in effect.

Retirement

You must:

complete the Benefit Claim - Group Plan form (FRA684)

provide the retirement date and all other information deemed useful

send the form to SSQ

FRA684 FRA682

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8. Changes

8.1 Changes to Members Accounts

All change requests may be submitted by mail.

1245 chemin Ste-Foy, Suite 210, Quebec QC G1S 4P2

or P.O. Box 10510, Station Sainte Foy, Quebec QC G1V 0A3 Some requests may also be made on line through our secure Web site or by telephone by contacting our Client Services.

Form Made

on line

Made by telephone

Change of Address Change of address (FRA1450) Yes Yes

Changes to Future Contribution Allocation

Change Request Form (FRA679) Yes Yes

Transfer of Existing Investments

Change Request Form (FRA679) Yes Yes

Change of Beneficiary

Change of Beneficiary Form (FRA697)

To change an irrevocable beneficiary: the beneficiary must give consent by signing the form. (If a minor child is designated as an irrevocable beneficiary, no changes may be made to that designation until the child reaches the age of majority and is able to give his/her legal consent by signing the appropriate form.)

No No

Change the Amount of Voluntary Contributions

Retirement Savings – Plan Payroll Deductions - Voluntary Contributions (FRA989)

Keep the duly completed form for your records. You do not need to send a copy of the form to SSQ since the contribution amounts are already detailed in the remittance file.

n/a n/a

FRA1450

FRA679

FRA697

FRA989

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8.2 Changes to the Group Representatives The responsibility of administrative tasks related to the plan management may be attributed to several group representatives. It is important to inform SSQ of any change of group representatives. Please find below the requested authorizations for group representative changes according to each administrative task.

Administrative Task Written Confirmation Needed? Contractholder Consent Needed*?

Enrolments

Yes

No

Withdrawals

Yes

Yes

*The plan contractholder is the signatory of the contract.

All change requests must be in writing. For more information, please contact your administrative team.

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9. Forms All of our forms are available on our Web site under the Forms Section. Go to www.investment.ssq.ca.

Application forms

Membership Application Form for Group Plan FRA1270

Membership Application Form for TFSA Group Plan FRA1252

Administrative forms

Declaration of Marital Status FRA917

Contribution Slip – Group Plan FRA1351

Change of address FRA1450

Retirement Savings – Plan Payroll Deductions - Voluntary Contributions FRA989

Declaration of Movable Property Transmission FRA1006

Change of Beneficiary Form FRA697

Death Settlement Claim form FRA682

Direct Deposit FRA518

Benefit Claim – Group Plan FRA684

Change Request Form FRA679

Automatic Period Transaction (APT) – Group Plans Purchase FRA683

Direct Transfer Form FRA728

Transfer authorization for non-registered accounts FRA1457

Power of Attorney FRA1519

Registration forms

Register for Astr@Net FRA1058

Register for our E-Remittance Service FRA959

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10. Processing Times Please note that the transactions are carried out within the specified processing times only if we receive all the documents necessary for processing and payment (where applicable). Processing times for the different transactions are as follows.

Receipt of remittances and lump-sum contributions The same day (if received before 2 p.m.)

Redemption The same day (if received before 2 p.m.)

Processing of special events (divorce, bankruptcy, death) 10 business days

Change of investment instructions The same day (if received before 2 p.m.)

Membership registration* 1 to 5 business days

Other changes (address, beneficiary designation, etc.) 3 to 5 business days

*Varies according to the number of applications received

Same processing times apply to transactions made on our secure Web site.

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Notes:

ADMINISTRATIVE GUIDEGroup Registered Retirement Savings Plan

BRA1536A (2012-01)