50.7—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
also available from the Department of the Treasury
at http://www.treasury.gov/trip:
(1)
Interim Guidance I issued by Treasury on
December 3, 2002, and published at 67 FR 76206
(December 11, 2002) ;
(2)
Interim Guidance II issued by Treasury on
December 18, 2002, and published at 67 FR 78864
(December 26, 2002) ;
(3)
Interim Guidance III issued by Treasury on
January 22, 2003, and published at 68 FR 4544
(January 29, 2003) ;
(4)
Interim Guidance IV issued by Treasury on
December 29, 2005, and published at 71 FR 648
(January 5, 2006); and
(5)
Interim Guidance issued by Treasury on
January 22, 2008, and published at 73 FR 5264
(January 29, 2008).