3.__Court determinations.__The court, after an in camera review, may require disclosure of material for which the privilege in section 492 is asserted if the court determines, based upon its in camera review, that any one of the conditions set forth in section 493, subsection 2 applies as to a civil or administrative proceeding or that any one of the conditions set forth in section 493, subsection 3 applies as to a criminal proceeding.__Upon making such a determination, the court may compel the disclosure of only those portions of an insurance compliance self-audit document relevant to issues in dispute in the underlying proceeding.__A party unsuccessfully opposing disclosure may apply to the court for an appropriate order protecting the document from further disclosure.

4.__Filing objections.__An insurer asserting the insurance compliance self-audit privilege in response to a request for disclosure under this section shall provide to the Attorney General or the district attorney, as the case may be, at the time of filing any objection to the disclosure, all of the following information:

A.__The date of the insurance compliance self-audit document;

B.__The identity of the entity conducting the audit;

C.__The general nature of the activities covered by the insurance compliance self-audit; and

D.__An identification of the portions of the insurance compliance self-audit document for which the privilege is being asserted.

§495.__Procedure

1.__Insurer burden of proof.__An insurer asserting the insurance compliance self-audit privilege set forth in section 492 has the burden of demonstrating the applicability of the privilege.__A party seeking disclosure under section 493, subsection 2 has the burden of proving that the privilege is asserted for a fraudulent purpose or that the privilege is not available.__The Attorney General or the district attorney seeking