"The case is about allowing a trustee to do his job, and freely deduct administrative costs including investment management fees as a business expense, " Cantrell says.

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The basis of competition will shift to other aspects of the business, such as customer relationships, claims processing, expense management and distribution.

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The current economic downturn, which has been exacerbated by the build-up and unraveling of complex financial instruments, has made it clear that some overly focused business leaders pursued innovation and profit at the expense of proper risk management.

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