31 CFR 50.6 - Special rules for Interim Guidance safe harbors.
(a) An insurer will be deemed to be in compliance with the requirements of the Act to the extent the insurer reasonably relied on Interim Guidance prior to the effective date of applicable regulations.
(b) For purposes of this section, Interim Guidance means the following documents, which are available from Treasury at https://www.treasury.gov/resource-center/fin-mkts/Pages/program.aspx:
(1) Interim Guidance I issued by Treasury on December 3, 2002;
(2) Interim Guidance II issued by Treasury on December 18, 2002;
(3) Interim Guidance III issued by Treasury on January 22, 2003;
(4) Interim Guidance IV issued by Treasury on December 29, 2005;
(5) Interim Guidance V issued by Treasury on December 31, 2007; and
(6) Interim Guidance VI issued by Treasury on February 4, 2015.