concluded, whichever is later. (2) Exception A recording of an interview described in this section shall be retained indefinitely if the content of the recording is related to a judicial proceeding that involves a Federal capital offense or a State capital offense with respect to which the Federal law enforcement officer was assisting the law enforcement agency of the jurisdiction in which the offense occurred. (f) Rules The Attorney General shall finalize rules to carry out this section not later than 180 days after the date of enactment of this Act.