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The Summary is also updated to add the phrase “in certain circumstances” in the comment that a transfer of property for partial consideration may result in a gift under civil law. ...

If the ratio is over 50%, you may include more information for us to make a final determination, such as: confirmation that this plan is exempt from the 50% minimum contribution rule the assumptions used to determine the minimum employer contribution rule any other points you think are relevant While we would need to review all facts related to the plan, we generally give favourable consideration to a waiver request when employees are not funding more than half of the current service cost. ...