What is the primary reason for Pauline to delay converting her RRSP into an RRIF?

Delaying the conversion of an RRSP (Registered Retirement Savings Plan) into an RRIF (Registered Retirement Income Fund) primarily allows an individual to retain control over their savings and avoid drawing down on those funds prematurely. In the context of the provided choice, if Pauline does not need regular retirement income immediately, she can defer the conversion, allowing her investments to continue growing tax-deferred within the RRSP.

This strategy can be beneficial for maximizing the growth potential of her assets, as funds in an RRIF are subject to withdrawal requirements that can create tax liabilities. By postponing the conversion, Pauline can ensure her savings remain intact for a longer period, which is advantageous if she anticipates needing the funds later or if she prefers to minimize her income tax burden for the time being. Thus, the primary reason for Pauline's decision to delay the conversion is linked to her current financial needs and long-term planning for her retirement strategy.