SUPERANNUATION - decision of Superannuation Complaints Tribunal setting aside decision of Trustee and remitting it for reconsideration - calculation of lump sum value of defined benefit pension - where Trustee adopted a valuation based on calculations of Plan Actuary who had advised the employer - where employer had communicated its views to the Trustee as to the methodology to be employed in its calculations - whether Trustee's decision was fair and reasonable in the circumstances - Trustee required to prioritise interests of beneficiaries where conflict arose - appeal dismissed
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