The Office of Thrift Supervision (OTS) is amending its lending limits regulation, also known as the loans to one borrower (LTOB) rule, to reflect recent changes to the Office of the Comptroller of the Currency's (OCC's) lending limits regulation. Section 5(u) of the Home Owners' Loan Act requires that savings association lending limits parallel those applicable to national banks. This interim final rule amends OTS's LTOB regulation so that thrifts, like national banks, will use regulatory capital as the starting point for determining ``unimpaired capital and unimpaired surplus'' for LTOB purposes, removing the need for a separate calculation. It also removes other outdated or redundant provisions.