Posted for "Bryan J. Burr" <bjburr@mwheli.com>:

 I believe another important point to mention is that there are some
 items that are done during the build process that don't even get
 considered in the 51%-49% rule.  These items can be done by paid
 professionals.  IE. Firewall forward, engine build, engine installation,
 propeller installation, panel build, panel installation, interior,
 paint, etc.  The rule really applies to the airframe, lift surfaces,
 control surfaces, etc.
 
 Bryan
 N132BB