Which of the following statements are not correct with regards to Registered Retirement Savings Plans (RRSPS) :

i) Spousal RRSPs. The annuitant is the spouse who needs to have RRSP contribution room available

ii) Home Buyers Plan is only available to qualifying individuals that have available funds in their RRSPs at least 60 days

before withdrawal of the funds for a home purchase

iii) Spousal RRSPS are not considered an income splitting strategy

iv) RRSP accounts must be transferred to a RRIF, or an Annuity by the end of the year an account holder is 71, regardless

regardless of their spouses age