Stuart is 48 years old and is the vice president of a small transportation company in which he owns 20% of the shares. Although his earnings are approximately $140,000 per year, Stuart has poor money management skills which means he regularly draws on his personal line of credit and his credit cards to maintain his lifestyle expenditures. It is also not unusual for him to withdraw money from his RRSP and to partially cash in his long-term investments to pay his monthly bills. What factor would make an individual pension plan (IPP) an INAPPROPRIATE option for Stuart at this time?