Florence Marino, Lawyer
Contributing Editor, Conference Chair and Speaker
Federated Press Contributions
| Contributing Editor, Insurance Planning (InsP) 1994– |
| Chair, Second Annual Innovative Uses of Insurance Conference, Toronto, February 25 & 26, 1999 |
| Chair, Marriage and Money Conference, Toronto, September 1, 1998 |
| Speaker, Insurance Based Exit Strategies for the Emerging High Net Worth Business Owner, Wealth Profiles Session, Marketing Wealth Management to HNW Baby Boomers Conference, Toronto, September 8 & 9, 1999 |
| Speaker, Small Business Succession Planning, Workshop, Second Annual Innovative Uses of Insurance Conference, Toronto, February 25 & 26, 1999 |
| Speaker, Buy-Sell Funding and the Stop Loss Rules – A Practical Perspective, Second Annual Innovative Uses of Insurance Conference, Toronto, February 25 & 26, 1999 |
| Speaker, Retirement Planning Programs Using Exempt Life Insurance Policies, Innovative Uses of Insurance Conference, Toronto, April 29, 1998 |
| "Home Buyer's Plan Program Extended to March 1994" (1993) 1 RRSP Planning 26 |
| "Home Buyer's Plan Does it Make Sense to Participate? – A Financial Analysis" (1993) 1 RRSP Planning 74 |
| "Will Beneficiary Designation Made in Your RRSP or RRIF Contract Hold Water?" (1994) 1 RRSP Planning 99 |
| "Home Buyers' Plan Program Extended Indefinitely" (1994) 2 RRSP Planning 116 |
| "Cross-Purchase Method Offers Benefits to Surviving Shareholders" (1995) 2 InsP 102 |
| "Tax Changes May Impact Corporate Redemption Buy-Sell Agreements" (1995) 2 InsP 126 |
| "Structuring and Funding Promissory Note Buy-Sell Agreements" (1995) 3 InsP 144 |
| "Creating Flexibility Through Hybrid Buy-Sell Agreements" (1996) 3 InsP 158 |
| "‘Stop-Loss' Rule Impacts Buy-Sell Arrangements" (1996) 3 InsP 184 |
| "Leveraging Life Insurance" (1996) 4 InsP 206 |
| "'Stop-Loss' Provision – Draft Legislation Released" (1997) 4 InsP 232 |
| "Leveraging Corporate-Owned Life Insurance" (1997) 4 InsP 238 |
| "Update on Proposed "Stop-Loss" Grandfathering" (1997) 4 InsP 265 |
| "Professional Partnerships and Life Insurance" (1998) 5 InsP 314 |
| "Revenue and Finance Officials Provide Clarification" (1998) 6 InsP 345 |
| "Alas, Poor Eurig! Probate Fees Are Now Estate Taxes" (1999) 6 InsP 379 |
| "Insurance Funded RCAs — Practical and Technical Quirks" (2000) 7 InsP 426 |
| "Creditor Protection for Insurance — Expansion of the Definition of Spouse" (2000) 8 InsP 486 |
Biography
| Born 18 April 1961 |
| Educated McGill University B.A. 1982; Osgoode Hall Law School of York University LL.B. 1986 |
| AVP Tax and Estate Planning Group, Manulife Financial 1989– |
| Associate, Tax Group, Stikeman Elliott (Toronto) 1988-89 |
| Called to the Bar of Ontario 1988 |
| Articled, Stikeman Elliott 1986-87 |
| Accounts Officer, Bankers Trust (New York) 1983-84 |
| Fellow, Life Insurance Office Management Association |
| Member, Canadian Bar Association, Canadian Tax Foundation, Conference for Advanced Life Underwriting, Waterloo-Wellington Estate Planning Council |
Practice Description
| Ms. Marino's areas of practice include primarily tax and estate planning for individuals and small businesses, executive compensation and life insurance taxation and planning. In particular, she has extensive experience in the use of life insurance in structuring tax effective estate plans and compensation packages for the owner/manager or executive. |
Address
| Manulife Financial |
| KC-2, 25 Water Street S. |
| P.O. Box 800, Stn. C |
| Kitchener, Ontario N2G 4Y5 |
| Telephone: (519) 747-7000, ext. 6945 |
| Telecopier: (519) 576-7404 |
| Web: www.manulife.com |