There are four specialized registered and non-registered plans available from Mackenzie and MRS that can compliment your unique retirement program. Each of the following four plans have been designed to benefit investors with special circumstances, and should be considered carefully with an independent financial advisor.

Mackenzie and MRS offer the following Supplemental Plans:

Deferred Income Plan for Professional Athletes
This plan offers professional athletes the opportunity to defer taxes on income to a time when they are in a lower tax bracket. While athletes generally have a burst of high income in a relatively early stage of life and for a brief period of time, a deferred income plan can balance their taxation over time.

Deferred Salary Leave Plan (Sabbatical Plan)
This plan offers professional athletes the opportunity to defer taxes on income to a time when they are in a lower tax bracket. While athletes generally have a burst of high income in a relatively early stage of life and for a brief period of time, a deferred income plan can balance their taxation over time.

Group Registered Education Savings Plans (RESPs)
An RESP is a registered program where tax is deferred on income the contributions earn until withdrawn by the beneficiary, usually the child or grandchild of a contributor, while attending post-secondary schooling. In recent years, the Canadian government has made RESP widthrawals less onerous and will match a portion of contributions to the plan through the Education Savings Grant.

Group RESPs require virtually no additional administration from the employer and require no employer contributions. A group plan demonstrates a shared commitment toward the employees' children and their education.

Group Non-Registered Payroll Savings Plan
A group non-registered plan combines the convenience of saving through payroll deductions with the flexibility of saving outside a registered plan. Contributions can be invested in any instrument and are not subject to contribution or foreign content limits. As with any non-registered plan, there may be taxes payable on any gains from the plan.

Group non-registered plans require no employer contributions and can help employees save for upcoming purchases, vacations and similar expenditures. Employees may also benefit from assistance with planning and saving skills and a reduced reliance on borrowing for personal expenditures.