1. “Commission” means:
(a) Any payment of cash, securities or goods for offering to sell or selling a security; or
(b) A promise or commitment to provide any payment of cash, securities or goods in the future for offering to sell or selling a security.
2. The term does not include:
(a) A commission paid to a real estate broker solely for services relating to the sale, purchase, rental or lease of real estate if the commission is commensurate with fees paid in the community for similar services.
(b) Any payment made to an attorney or accountant for any advice or recommendation relating to the purchase, sale or other transfer of securities that is given to a client with whom the attorney or accountant has a professional relationship if the payment and the interest of the attorney or accountant in the transaction or in the issuer or an affiliate of the issuer are disclosed in writing to the client before the sale or transfer of the securities.