There are 3 tables associated with this guidance note, listed in the table below, which shows:

• Table ID - the name assigned to the table of factors in the Consolidated Factor Workbook.
• Alternative table ref. - this shows the name assigned to the tables of factors in our guidance notes prior to the introduction of the Consolidated Factor Workbook and may still be referred to in the explanations of the formulae within this guidance.
• Factor Type, Section, Description, Gender - give information about the tables of factors so that you can verify that the appropriate table is being used for the circumstances of the case

The required factors can be found by locating the correct table from the Consolidated Factor Workbook, which can be found by selecting the Consolidated Factor Workbook tab in the navigation bar above or use the Download current Consolidated Factor Workbook button on the right of the scheme homepage.

Table ID	Alternative table ref.	Factor type	Section	Description	Gender
505	Table 1	Commutation	1988	Factors for commutation of pension to lump sum	Unisex
506	Table 2	Commutation	1988	Additional factors in respect of accrued pension increases for use in commutation before age 55 after a break since leaving pensionable service	Unisex
507	Table 3	Commutation	1988	Timing adjustment factors for use in commutation before age 55 after a break since leaving pensionable service	Unisex