| A | B |
|---|
| DB | Defined Benefit |
| SPD | Summary Plan Description |
| LOD | Letter of Determination |
| SLA | Single Life Annuity |
| J&S | Joint and Survivor Annuity |
| LS | Lump Sum |
| MRD | Minimum Required Distribution |
| QDRO | Qualified Domestic Relations Order |
| HCE | Highly Compensated Employee |
| ERISA | Employee Retirement Income Security Act |
| PBGC | Pension Benefit Guaranty Corporation |
