“Processes and costs of transferring a pension scheme: Qualitative research with pension providers and third-party administrators,” by Andrew Wood, Peggy Young, Naomi Crowther and Annalise Toberman (Working Paper No. 107, April 2012, .pdf format, 26p.).
research.dwp.gov.uk/asd/asd5/report_abstracts/wp_abstracts/wpa_107.asp