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The video discusses the Insured Retirement Plan (IRP) and its benefits for business owners who leave money inside their corporation instead of taking it out as income and putting it into their RRSP. Business owners who typically do not have RRSPs or have not added to them find the IRP beneficial as the money inside the company is taxed at a lower rate. The video also addresses questions regarding who the IRP is for, how it works, and how it fits with the financial strategy of the company. Throughout the video, the pros and cons of the IRP are explored.