Notice of Product Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 97/10 was issued on 5 February 1997. It relates to an insurance product and the definitions of ``excepted financial arrangement'' and ``fringe benefit'', and the application of sections BD 2, CD 3, and CD 5, and DJ 11 of the Income Tax Act 1994 as amended by the Taxation (Core Provisions) Act 1996. 3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).