21. The proposals referred to as having been circulated have not been located. A second interim trust deed was executed in March 1958 and the definitive deed was executed on 19 May 1959.

If the proposals had been located they might well have said that the purpose of starting the scheme was to provide pensions based on final salary, thus preventing the joining of the M-Plan.  The determination does not say whether this "vital record" was never stored or was lost in a records destruction exercise.