Abbreviations
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| ABI | Association of British Insurers |
| DSS | Department of Social Security |
| DWP | Department for Work and Pensions |
| F&IoA | Faculty and Institute of Actuaries |
| FAS | Financial Assistance Scheme |
| FSA | Financial Services Authority |
| GAD | Government Actuary's Department |
| GMP | Guaranteed Minimum Pension |
| MFR | Minimum Funding Requirement |
| MVA | Market value adjustment |
| NAPF | National Association of Pension Funds |
| NICO | National Insurance Contributions Office |
| OPRA | Occupational Pensions Regulatory Authority |
| PPF | Pension Protection Fund |
| SERPS | State Earnings Related Pension Scheme |
