Example: Your plan requires a match of 50% on salary deferrals that do not exceed 5% of compensation. Although Mary earned $360,000, your plan can only use up to $260,000 of her compensation when applying the matching formula for 2014.Maryâs matching contribution would be $6,500 (50% x (5% x $260,000)).lthough Mary makes salary deferrals of $17,500, only $13,000 (5% of $260,000) will be matched. She must receive a matching contribution of $6,500 (50% x $13,000) under the terms of the plan.
The IELTS 9-band scale. You will be given a score from 1 to 9 for each part of the test â Listening, Reading, Writing and Speaking. The average produces your overall band score.You can score whole (e.g., 5.0, 6.0, 7.0) or half (e.g., 5.5, 6.5, 7.5) bands in each part of the test.he IELTS 9-band scale. You will be given a score from 1 to 9 for each part of the test â Listening, Reading, Writing and Speaking. The average produces your overall band score.
IELTS takes you further. Your IELTS result opens doors to work and study in Canada and around the world. IELTS results are accepted by over 9,000 institutions in Australia, New Zealand, the UK, the USA and in many other countries where English is used.IELTS is also recognised by governments in more countries than any other test for immigration and permanent residence purposes. Find a test location in Canada. Refer to the CIC website to find out the CLB standards you will be required to meet for visa and citizenship purposes. 2  Check with your province or professional registration group to find out the minimum IELTS scores they will accept. 3  Book your test at a test location near you.