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<strong>ICM</strong> – Integrated Common Manual, a policy and procedure manual for FFELP participants. The manual and related tools may be found at
www.commonmanual.org.
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<strong>VA</strong> – Veterans Administration, now the Department of Veterans Affairs (DVA).
<strong>State tax offset</strong> – The withholding of a borrower' s state income tax refund to repay a defaulted loan.
<strong>FFEL Program</strong> – The Federal Family Education Loan Program loans that were authorized by Title IV, Part B, of the Higher Education Act of 1965, as amended. FFEL Program loans are funded by private lenders and are guaranteed by state agencies or other non-profit organizations. FFEL Program loans include Federal Stafford (subsidized and unsubsidized), Federal PLUS (for parents or for graduate/professional students), and Federal Consolidation Loans.
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