Florence Marino, B.A., LL.B., TEP
Assistant Vice-President, Tax and Estate Planning Group
Manulife Financial

Florence is the Assistant Vice-President, Tax and Estate Planning Group, Manulife Financial. She received a B.A. from McGill University (1982), an LL.B. from Osgoode Hall Law School (1986) and was called to the Bar of Ontario in 1988. Prior to joining Manulife in 1989, Florence practiced tax law with Stikeman, Elliott in Toronto.

She provides estate, tax and insurance planning support to advisors working in the affluent and business markets. She co-edited the “Canadian Taxation of Life Insurance” (now in it’s 3rd edition released in 2006) authored by the Tax & Estate Planning Group at Manulife, published by Carswell.

She has presented papers and spoken at numerous conferences and seminars on a variety of topics involving the use of exempt life insurance in estate, retirement and business planning. She is on the editorial board and a regular contributor to Federated Press “Insurance Planning”, "CALU Report" and "CALU InfoExchange." In addition she has authored articles in publications including, “Advisors Edge” magazine, “Canadian Investment Review” and "CA Magazine".

She has been involved with industry committees (both with the CLHIA and CALU) that put together submissions to government relating to taxation of life and living benefits products.

She is a member of the Society or Trust & Estate Practitioners, Canadian Bar Association, Canadian Tax Foundation, CALU and the Waterloo-Wellington Estate Planning Council.