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The ACPM Observer is a collection of retirement income information gathered from various sources. The views and policy positions expressed therein are those of the content providers and do not necessarily reflect the views or policy positions of the Association of Canadian Pension Management (ACPM), except as specifically noted. The content of The Observer is not intended to provide investment or financial advice and should not be relied upon in that regard. Content in The ACPM Observer is subject to the approval of ACPM.