(1) "Commission" means compensation for recommending or referring any product or services to be supplied by another person or entity.

(2) "Contingent fee" means a fee established for the performance of any service pursuant to an arrangement in which no fee will be charged, unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of such service. Solely for purposes of this rule, fees are not regarded as being contingent if fixed by courts or other public authorities, or, in tax matters, if determined based on the result of judicial proceeding or the finding of governmental agencies. A firm's, permit holder's, or practice privilege holder's fees may vary depending, for example, on the complexity of services.