QSuper and Sunsuper are moving closer to creating Australian’s largest superannuation fund, as the two Queensland firms sign an agreement to merge following over 15-months of negotiations. The move, announced on March 15, aims to integrate the two top-performing funds into a new entity with two million members and  $200 billion in assets. QSuper Chair Don Luke and Sunsuper Chair Andrew Fraser said the agreement would pave the way to create “an organisation of world-class capability ” with the scale to deliver “outstanding services, greater efficiencies and lower costs for members.” “The combination of QSuper’s public sector heritage in Queensland and Sunsuper’s national employer base, combined with a commitment to partnering with external financial advisers, will create a diversified and resilient organisation investing on behalf of 2 million members,” they said in a joint statement (pdf). “Each of our Boards believes that signing a Heads of Agreement is in their members’ …