got 3 questions left on my list create, advice, because, gift

Wendy01

1. If # of contracts is 915.32, do you round down to 915 or round up to 916?

2. Passive / Replicating Index: Expensive to initially create, but then transaction costs are low because the only time you need to create transaction costs is to reinvest dividends. True?

3. Disclose vs Written Consent: anyone have any final advice here? I know if it is from a client, you can disclose a gift for past performance but ask for consent for a gift that is contingent on future performance. I think if it from a nonclient entity, you need written consent for past gifts but may not accept anything that is contingent on future events.