; or (B) any person involved in conduct that is indistinguishable in all material aspects from the specific conduct that is the subject of the no-action letter. (3) Reliance A no-action letter issued under paragraph (1) shall not bind FinCEN or any Federal functional regulator if the person making the inquiry provided incomplete, misleading or false information, if subsequent changes are made to relevant statutes, regulations, or guidance, or if a penalty was assessed or enforcement action taken before the date on which the no-action letter was issued. (4) Contents The regulations issued under paragraph (1) shall contain a timeline for the process used to reach a final determination by FinCEN and the relevant Federal functional regulators in response to a request by a person for a no-action letter. (h) Definitions In this section: (1) Bank Secrecy Act the term Bank Secrecy Act has the meaning given the term in section 3 of the ILLICIT CASH Act . (2) Federal functional regulator The term Federal functional regulator hast the meaning given the term in section 509 of the Gramm-Leach-Bliley Act ( 15 U.S.C. 6809 ). (3) Financial institution The term financial institution has the meaning given the term in section 5312. (4) State bank supervisor The term State bank supervisor has the meaning given the term in section 3 of the Federal Deposit Insurance Act ( 12 U.S.C. 1813 ). . 305. OECD pilot program on sharing of suspicious activity reports within a financial group (a) In general (1) Sharing with foreign branches and affiliates Section 5318(g) of title 31, United States Code, as amended by section 301, is amended by adding at the end the following: (6) OECD pilot program on sharing with foreign branches, subsidiaries, and affiliates (A) In general Not later than 180 days after the date of enactment of this paragraph, the Secretary of the Treasury shall issue rules, subject to such controls and restrictions as the Director of the Financial Crimes Enforcement Network determines appropriate, establishing the pilot program