12 Mar 08 Valuation factors for defined benefit interestsA superannuation fund will need to value a defined benefit interest:
- to calculate the pre-July 83 amount of a crystallised segment for a member in the accumulation phase (the period of fund membership before benefits are payable), - where there is an element taxed in the fund
- when starting to pay a super income stream after 1 July 2007, or
- when a trigger event occurs in respect of an income stream for which a payment was made before 1 July 2007.
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