Customer reported 4 unauthorized ACH transactions. Two were within the 60 days, and two were not. We returned the two that were within the 60 days and gave the customer credit. We opened a reg e investigation for the two that were outside the 60 days, and did not give provisional credit, but did give credit when we were granted permission to return. Were we required to give provisional credit for the two items that were outside the 60 day timeline?