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   Abbreviations
 
    AEI     Average earnings index
    AIR     Annuity interest rate
    APP     Appropriate personal pension
    AVC     Additional voluntary contributions
    CETV     Cash equivalent transfer value
    CIMPS     Contacted in money purchase scheme
    COMPS     Contracted out money purchase
    DPA 98     Data Protection Act 1998
    DPB     Designated professional body
    ECJ     European Court of Justice
    EPP     Executive pension plan
    FA 99     Finance Act 1999
    FDR     Financial dispute resolution
    FLA 96     Family Law Act 1996
    FL(S)A 85     Family Law (Scotland) Act 1984
    FOS     Financial Ombudsman Service
    FSA     Financial Services Authority
    FSAVC     Free standing additional voluntary contribution
    FSMA     Financial Services and Markets Act 2000
    FURBs     Funded unapproved retirement benefits scheme
    GAD     Government Actuary's Department
    GMP     Guaranteed minimum pension
    GN11     Actuarial guidance note 11
    GPP     Group personal pension
    ICTA 88     Income and Corporation Taxes Act 1988
    IFA     Independent financial adviser
    ISA     Individual savings accounts
    LPI     limited price indexation
    MCA 73     Matrimonial Causes Act 1973
    MFPA 84     Matrimonial and Family Proceedings Act 1984
    MFR     Minimum funding requirement
    NI     National Insurance
    NPA     Normal pension age
    NRE     Net relevant earnings
    OFT     Office of Fair Trading
    ONS     Office for National Statistics
    OPAS     Occupational Pensions Advisory Services
    OPRA     Occupational Pensions Regulatory Authority
    PEP     Personal equity plans
    PFW     Pension fund withdrawal
    PIA     Personal Investment Authority
    PLRC     Pensions Law Review Committee
    PMFs     Private managed funds
    PPA 97     Policyholder Protection Act 1997
    PSA 93     Pension Schemes Act 1993
    PSO     Pension Schemes Office
    RAO     Regulated Activities Order
    RAPs     Retirement annuity policies
    RIY     Reduction in yield
    RPB     Recognised professional bodies
    RPI     Retail price index
    S2P     State second pension
    SDCS     Simplified defined contribution scheme
    SERPS     State earnings related pension scheme
    SIB     Securities and Investment Board
    SIPPs     Self invested personal pension
    SPC     Society of Pension Consultants
    SRO     Self regulating organisation
    SSA 73     Social Security Act 1973
    SSAS     Small self administered scheme
    SSCBA 92     Social Security Contributions and Benefits Act 1992
    TEP     Traded endowment policy
    TESSA     Tax exempt special savings accounts
    UURBs     Unfunded unapproved retirement benefit
    WRPA 99     Welfare Reform and Pensions Act 1999
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Annuity Rates
Single
  55 £4,217  
  60 £4,691  
  65 £5,394  
  70 £6,194  
Joint
  55 £4,299  
  60 £4,745  
  65 £5,258  
  70 £5,973  
£100,000 purchase, level and standard rates
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