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By ACR Rep
Each player gets refunded the buyin + fee.

The remaining funds are divided by chip count.

Player Refund = (Remaining Prize Pool) * (Percentage of Total Chips Player Owned)
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By SooDamLucky
So hypothetically, if a tournament was to be canceled with 9 players left and the chip leader has 45% of the chips in play, they would receive substantially more than 1st place money? I'm not an ICM expert by any means, but this doesn't sound like the best formula to use.
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