In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Q: may give such retroactive effect to these legal clarifications because “where ... a court is addressing transactions that occurred at a time when there was no clear agency guidance, it would be absurd to ignore the agency’s current authoritative pronouncement of what the statute means.” Id. Therefore, unless the new regulation “replaces a prior agency determination,” this Court may find that the amendment merely provides an explanation for what the law always has been. Id. In order to determine if the amendments to Regulation E marked a change in the rules or served as an interpretation of existing law, this Court will first look to the stated intent of the Board in proffering the amendments. See First Nat. Bank of Chicago v. Standard Bank & Trust, 172 F.3d 472, 478 (7th Cir.1999) (<HOLDING>). If an agency plainly states that it is merely 
 Holding statements: (A) holding that the drastic sanction of preclusion of expert witnesses was not warranted based on failure to furnish discovery by the discovery deadline when the deadline could have been shifted (B) holding that a bankruptcy rule equivalent to rule 6a ala r civ p should be construed to give the benefit of extending the deadline for submission to the day after the holiday regardless of whether the deadline is expressed as the last day of a period of days or as a date certain (C) holding regulatory amendment extending a banks deadline for returning checks could be given retroactive effect (D) holding that where a legislative amendment changed the exemption provisions of a tax statute defining those eligible for certain exemptions and refunds the amendment could only be applied to tax years after its effective date even where the legislature expressly stated the amendment should have retroactive effect and looked to the law in place during the taxable events to determine if the taxpayer was eligible for a refund (E) holding random traffic stops for license and registration checks are contrary to fourth amendment

A: (C)
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Q: essential element of an elevated breath alcohol level. Consequently, he contends that the judge’s ruling was essentially a determination that the exclusion of the BAT results left the State without sufficient proof to convict Defendant of the DWI charge, and that this constituted an adjudication of his innocence. Defendant also asserts that the judge’s oral comments that he had “reasonable doubt” and that he found Defendant “not guilty” further indicate that the judge deliberated on the merits of the case and acquitted Defendant of the DWI charge. Defendant does not, however, argue that the judge expressly ruled that Defendant was acquitted of the charges, nor would the record support such an assertion. See County of Los Alamos v. Tapia, 109 N.M. 736, 741, 790 P.2d 1017, 1022 (1990) (<HOLDING>). {20} The State concedes that jeopardy 
 Holding statements: (A) recognizing that when a cause of action is reduced to a judgment the cause of action is merged into the judgment and thereafter only an action on the judgment exists (B) recognizing that an actual express judgment of acquittal precludes retrial regardless of any defects in the process leading to the judgment (C) holding that defects in service of process must be raised in preliminary objections (D) holding on summary judgment that an attorney who failed to timely file an answer leading to a default judgment was on notice that a malpractice claim might be filed against him (E) recognizing that an appeal from a final judgment permits an attack against any nonfinal order or ruling leading up to it

A: (B)
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Q: in defending the action against the insured, unless conflict of interest or other harm is clear and unmistakable. 14 Couch on Ins.3d §§ 202:67-69. Although the Louisiana Supreme Court in Steptore did not expressly address the prejudice requirement, it implicitly recognized that prejudice arises when a conflict of interest exists between an insurer and its insured, reasoning that “waiver principles are applied stringently to uphold the prohibition against conflicts of interest between the insurer and the insured which could potentially affect legal representation in order to reinforce the role of the lawyer as the loyal advocate of the client’s interest.” Steptore, 93-2064 at p. 4, 643 So.2d at 1216; see Parsons v. Continental Nat’l Am. Group, 113 Ariz. 223, 228, 550 P.2d 94, 99 (1976)(<HOLDING>). A prompt reservation of rights letter serves 
 Holding statements: (A) recognizing that a conflict of interest may provide the source of prejudice upon which an insured may rely to estop an insurer from denying coverage (B) holding that if an insurer intended to exclude insured contracts from the provision denying coverage for injuries to employees it could have expressly stated as such (C) holding that insured may recover from its insurer any attorney fees incurred in successfully attempting to force the insurer to defend an action against the insured (D) holding that if an insurer denies coverage based on an assertion that the underlying claim is excluded from coverage there is a presumption that the insurer did not suffer prejudice because prompt notice would have merely resulted in an earlier denial of coverage (E) recognizing that a court may rely on matters of which a court may take judicial notice

A:
(A)
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