“…70 Nowadays the trustees have to appoint the scheme actuary, 71 and it has been concluded that in the case of a conflict of interests, the actuary must act for the trustees, not for the employer. 72 However, in most cases the scheme actuary still is the general actuary or accountant of the employer and the majority of trustees are associated with the employer. As a result, it can be inferred that no decision will be taken which is not acceptable for the employer.…”