1. (a) 25 percent and 75 percent, respectively, starting with year-end 2003;
2. (b) 50 percent and 50 percent, respectively, starting with year-end 2004;
3. (c) 75 percent and 25 percent, respectively, starting with year-end 2005; and
4. (d) the insurer shall hold the full amount of such higher reserves starting with year-end 2006.

Where the requirements of this Part produce higher reserves than those calculated for the 2002 year-end valuation, the insurer may linearly interpolate between the higher reserves required by this Part and the lower reserves based on the standards used for 2002 year-end as follows: