The regulations prescribed under subparagraph (A) may contain such classifications, differentiation, or other provisions, and may provide for such adjustments for any class of transactions, as in the judgment of the Bureau are necessary or proper to effectuate the purposes of this section, to prevent circumvention or evasion of this section, or to facilitate or substantiate compliance with this section. (2) Consistent with Equal Credit Opportunity Act In prescribing regulations under paragraph (1), the Bureau shall be guided by the Equal Credit Opportunity Act ( 15 U.S.C. 1691 et seq. ) and part 1002 of title 12, Code of Federal Regulations, or any successor regulations. (3) Exempt transactions (A) In general Subject to subparagraph (B), the regulations prescribed under paragraph (1) may exempt from the provisions of this section any class of transactions that is not primarily for personal, family, or household purposes, or any business or commercial income share agreement or investment contract made available by a financial institution, except that a particular type of income share agreement within such a class may be exempted only if the Bureau makes an express finding that applying this section, or of any provision of this section, to the income share agreement would not contribute substantially to effectuating the purposes of this section. (B) Limitation An exemption granted under subparagraph (A) shall be— (i) for not longer than 5 years