| 100% | NONEXEMPT | 9 | Fees or assets which legally must be included |
| 29% | HASALOTGOINGFOR | 15 | Is blessed with many assets, before "him" or "her" |
| 29% | DEADLINE | 8 | Time at which something must be completed |
| 29% | DEADLINE | 8 | Time by which something must be done |
| 29% | ZENGARDEN | 9 | Fixture in which shibumi is an asset |
| 29% | ALOE | 4 | Succulent which is either applied or had |
| 28% | BARGE | 5 | Flat-bottomed boat that must be pushed or pulled by another vessel |
| 28% | KEY | 3 | Piano piece which may be black or white |
| 28% | BOARD | 5 | Surface on which chess or checkers is played |
| 28% | LEG | 3 | Body part which is often shaken or pulled |
| 28% | GAMEBOARD | 9 | Surface on which Monopoly or Ludo are played |
| 28% | THEATER | 7 | Building in which plays or performances are done |
| 28% | TOLL | 4 | Fee to be paid to cross a road or a bridge |
| 27% | REEL | 4 | Cylinder around which threads or films may be wound |
| 27% | NOUN | 4 | Part of speech which may be common or proper |
| 27% | SKEWERS | 7 | Bamboo or metal spears on which kebabs are cooked |
| 27% | USAGE | 5 | The way in which words are spoken or written |
| 27% | NAMESAKE | 8 | Something from which a title or word is derived |
| 27% | SEA | 3 | Expanse of salty water which may be "Red" or "Dead" |
| 27% | REEL | 4 | Object on which a thread or film could be wound |
| 27% | BOARD | 5 | Surface on which Risk or Chutes and Ladders is played |
| 26% | BROCHETTE | 9 | Skewer or small spit on which meat is roasted or grilled |
| 26% | HOL | 3 | Day which might be celebrated like Christmas or New Year: Abbr. |
| 26% | MATERIALS | 9 | Substances out of which a thing can be made or built |
| 26% | RUMBA | 5 | Dance which can be danced in yambu, columbia or guaguanco style |
| 26% | KNOT | 4 | String thing which might be named after Bachmann, Blake or Bourchier |
| 26% | HAMLET | 6 | Shakespeare play that includes the line "To be or not to be ..." |
| 26% | OSUMGAME | 8 | Situation in which, on the whole, nothing can be gained or lost |
| 26% | SALAD | 5 | Cold dish which may be a mixture of raw or cooked vegetables |
| 26% | MAHJONGTILE | 11 | Game piece on which 20-, 33- or 39-Across might be pictured |