id="parent-block">
    <div class="vertical-gap-separator"></div>
    <div id="element-without-clearance"></div>
  </div>

  <div class="vertical-gap-separator"></div>

  <!--
  div#element-without-clearance's margin-top should collapse 
  with #parent-block's margin-bottom: max(100px, 100px) = 100px
  -->

 </body>
</html>