Glacier Financial · Case File 02 ‹ Back to the Case Study Library
Case File 02 . The self-directed investor

He beat the market. The tax bill was still going to beat him.

"I picked the stocks myself and it worked. So why can't I sleep?"

$944,000
of tax saved, lifetime plus estate, against doing nothing
$1.14M → $77K
the estate tax bomb, 93% smaller under the plan
+$163,090
more to their daughter after tax, on the same lifestyle
Real client. Name and identifying details changed. Numbers real, from the delivered plan.
1

Who they were

Sam

Age 62

He built $2.38 million entirely on his own, with no advisor at any point. All of it sits in registered accounts, an RRSP and a locked-in account from an old job. He is the reason the money is there.

Nisha

Age 60

She is still working and winds down over the next two years. She is not the one who follows the markets. She is the one who asks what happens if something happens to him.

They live in the Greater Toronto Area. Their daughter is an adult and pays her own way, and leaving her something still matters to both of them.

$2.38M
all of it in registered accounts, RRSP plus a locked-in account
Almost 100%
in a handful of US tech stocks, every dollar in US currency
$65,000
a year, what they were actually living on
$0
wills and powers of attorney in place, for either of them
2

What they walked in with

He picked the stocks himself and he was right. That is not the problem.

The problem is what the government does with registered money later. Starting in his seventies it forces the money out whether he needs it or not, at high tax rates, in amounts he never chose.

Then whatever is left gets taxed at about 50% when the second of them dies. Nobody had ever put a number on that for him.

$1,138,309
The estate tax bomb

That is the tax bill waiting at the second death on the do-nothing path. It comes out of what their daughter receives, and it was completely invisible to them.

$2,514,641
total tax paid over their lifetimes plus the estate, if nothing changes
$99K to $127K
forced taxable income every year in his seventies, needed or not
Above the waterline

A portfolio he built himself that quietly turned into $2.38 million. Everyone told him he was doing great.

Below the waterline

A million-dollar tax bill with his daughter's name on it, and no will to sort any of it out.

He came in asking about his stock picks. The stock picks were never the thing keeping him awake.

The whole plan in four sentences

Left alone, the money comes out at the worst tax rates at the worst time. The plan takes it out early, on purpose, in the cheap years, pays a little more tax now, and moves it where it is never taxed again.

3

What the review found

Every Glacier Financial plan runs through The 57-Point Plan Review. Fifty-seven specific checks across tax, insurance, investments and estate, so nothing gets missed because nobody thought to ask.

Here is what it turned up for them.

Finding one · the estate problem was never the house

The house passes tax free. The registered money does not.

Most people assume the family home is the big estate problem. It is not, because a principal residence passes without tax. The whole bill was sitting in the $2.4 million of registered money, which is taxed as income all in one year at the second death.

$1,138,309 of it, on the do-nothing path
Finding two · concentration

One sector, one currency, one retirement.

Nearly every dollar was in a handful of US tech names, all in US dollars. That is what made the money, and it is also the single largest risk to the plan. It is the reason we built a crash scenario.

Finding three · insurance

Keep the permanent policy. Let the term go.

The existing $400,000 universal life policy earns its keep. It covers the now-small estate bill and the legacy for their daughter. The term coverage lapses at 65 as it was always meant to, and no new coverage is needed.

Finding four · spending

They were living on far less than they could afford.

They came in spending about $65,000 a year. The plan sets it at $130,000 a year in the healthy early years, then $92,000 later, and still works. That is the part that surprised him most.

Finding five · the paperwork

No will. No powers of attorney. For either of them.

Every tax move in this plan assumes someone can act. Without those documents, a stroke or an accident stops the whole thing cold. This was the cheapest fix on the list and the most urgent.

4

The moves

Seven levers. Together they cut the tax bill by about $944,000.

  1. Start pulling the RRSP down now, on purpose.

    His sixties are his cheapest tax years, because work income has mostly stopped and the government cheques have not started. We withdraw $55,000, then $56,000, then $98,000 in the first three years instead of waiting to be forced.

    $209,000melted down at low rates before retirement even begins.
  2. Unlock half the locked-in account at 65.

    Ontario lets you move 50% of a locked-in account somewhere flexible when you convert it. Most people never hear about this. It frees that money up to be melted down the same way.

    About $992,000freed from the locked-in rules and brought into the drawdown.
  3. Delay Old Age Security to 68.

    Waiting makes every cheque 21.6% bigger for the rest of his life. It also means less of it gets clawed back, because the forced income is lower by then.

    +$91,589more Old Age Security received over their lifetimes.
  4. Split pension income with Nisha every year in retirement.

    Moving income to the lower-taxed spouse costs nothing and saves every single year. It happens on the tax return, not in the bank account.

    Every yearfrom the first year of retirement onward, for both lifetimes.
  5. Rebuild it all inside TFSAs.

    Money taken out of the registered accounts does not go to the bank and sit there. It goes straight into TFSAs, where growth is never taxed and nothing is taxed at death.

    $2.84 millioncombined in TFSAs and tax free by the end of the plan.
  6. Diversify out of the concentrated US tech position.

    Inside a registered account this costs nothing in tax to do. This is the single move that makes the crash scenario survivable.

    Path CThe 30% crash test only passes because of this move.
  7. Wills and powers of attorney for both of them.

    Neither existed. Booked with a lawyer, with a date on it, in the action table.

    The floorWithout this, none of the other six moves are safe.

Moves one, two and five are the engine. Draw the registered money early at low rates, free up the locked-in half so it can be drawn too, and land all of it inside TFSAs. That combination is what turns a $1.14 million estate tax bill into $77,000.

5

The three scenarios

Path C is the one he asked for. His fear was simple. What if the market falls apart the year I stop working?

Path  Path ADo nothing Path B · chosenThe Plan Path CMarkets drop 30% the year he retires
Funded status Fully funded Fully funded Fully funded
Total tax, lifetime plus estate $2,514,641 $1,571,055 $743,214
Estate tax at the second death $1,138,309 $76,752 $0
What the family receives after tax $5,592,013 $5,755,103 $2,234,007
Old Age Security received $726,368 $817,957 Same deferral to 68 as the plan
Their spending $130,000 a year, then $92,000 Identical Identical

Spending figures are in today's dollars. Estate figures are the projected value at the end of the plan, at ages 90 and 92, in the dollars of that future year. All three paths were run on the same model with the same assumptions.

The estate tax bomb, before and after

The same family, the same lifestyle, the same money. Only the order of withdrawals changed.
Doing nothing
$1,138,309
The Plan
$76,752
A 93% reduction. The tax did not disappear, it got paid earlier and at much lower rates, which is the entire point.
6

Where they landed

The headline

About $944,000 less tax.

He pays a bit more tax in his sixties and far less for the rest of his life. That trade is the whole plan, and it only works if it starts now.

The legacy

$163,090 more for their daughter.

Same lifestyle, same money, more of it landing where they wanted it to land. The estate bill drops from $1.14 million to $77,000.

His actual fear, answered

The 30% crash does not break them.

If the whole portfolio drops 30% the year he retires, they are still fully funded to 90 and 92 on the same $130,000 and $92,000 lifestyle. They still leave about $2.2 million.

What changed day to day

Permission to spend nearly double.

They were living on $65,000 a year out of habit and fear. The plan says $130,000 a year in the healthy years, and shows them the math that makes it safe.

He came in for a second opinion on his stock picks. He left with a will, a drawdown schedule, and a tax bill about $944,000 smaller.
The short version of Case File 02
7

What the plan included

This is the package they received. It is the same package every planning client gets.

  • A One-Page Plan
  • A scenario comparison showing all three paths side by side
  • A year-by-year projection workbook
  • A 24-page Retirement Handbook
  • A personal video walkthrough of the plan
  • An action table with exact dates for every move
  • 90 days of follow-up questions included