a) If there is a dead heat for first involving:

1. 1) contestants representing the same betting interest, the quinella pool shall be distributed to those selecting the coupled entry or mutuel field combined with the next separate betting interest.
2. 2) contestants representing two betting interests, the quinella pool shall be distributed as if no dead heat occurred.
3. 3) contestants representing three or more betting interests, the quinella pool shall be distributed as a profit split.

c) If there is a dead heat for second involving contestants representing two or more betting interests, the quinella pool shall be distributed to wagers in the following manner:

1. 1) As a profit split to those combining the winner with any of the betting interests involved in the dead heat for second; but if there is only one covered combination, then
2. 2) As a single price pool to those combining the winner with the one covered betting interest involved in the dead heat for second; but if there are no such wagers, then
3. 3) As a profit split to those combining the betting interests involved in the dead heat for second; but if there are no such wagers, then
4. 4) As a profit split to those whose combination included the winner and any other betting interest and wagers selecting any of the betting interests involved in the dead heat for second; but if there are no such wagers, then
5. 5) The entire pool shall be refunded on quinella wagers for that contest.