The Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of Thrift Supervision (OTS) (collectively, the Agencies) are adopting in final form the interim guidelines establishing Year 2000 safety and soundness standards for insured depository institutions published by the Agencies on October 15, 1998, and in effect since that date. This issuance of final guidelines (Guidelines), pursuant to section 39 of the Federal Deposit Insurance Act (FDI Act), is a technical action of the Agencies, which remain confident that, based on their reviews, insured depository institutions are appropriately preparing for the Year 2000.