Section 12 - Tennessee Lawyers' Fund for Client Protection12.01. A claim must be filed within three years of the date that a loss occurred or reasonably should have been discovered, but in no event later than five years from the date of a loss. This provision applies prospectively to losses that occur after the date of its adoption.12.02. Except as provided by Section 12.03 of this rule, the following losses shall not be reimbursable: (a) Losses suffered by spouses, children, parents, grandparents, siblings, partners, associates and employees of lawyer(s) causing the losses;(b) Losses covered by any bond, surety agreement, insurance contract to the extent covered thereby; including any loss to which any bonding agent, surety or insurer is subrogated, to the extent of that subrogated interest;(c) Losses of any financial institution which are recoverable under a "banker's blanket bond"or similar commonly available insurance or surety contract;(d) Loss of any business entity controlled by the lawyer or any person or entity described in Section 12.02,(a), (b) or (c) hereof;(e) Losses of a governmental entity or agency.12.03. In cases of special and unusual circumstances, the Board may, in its discretion, recognize a claim which would otherwise be excluded under this rule.12.04. Paragraph 12.03 above notwithstanding, no payment from the Fund shall include interest, costs or attorneys' fees accrued as a result or consequence of prosecuting the claim before the Board, except as may be allowed pursuant to Section 18.01 herein.