就強積金豁免例外而言，指因計劃重組或真誠業務交易而設立、承接有關職業退休註冊計劃，並可在一般截止日期後獲考慮豁免的計劃。
For the MPF exemption exception, a scheme succeeding a relevant ORSO registered scheme following scheme restructuring or a bona fide business transaction, which may be considered for exemption after the general deadline.