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Completing the LIBOR Transition

23-CU-03 / April 2023
Completing the LIBOR Transition
To
Federally Insured Credit Unions
Subject
Risk Management
Status
Active
To
Federally Insured Credit Unions
Subj
Completing the LIBOR Transition

Dear Boards of Directors and Chief Executive Officers:

On April 26, 2023, the NCUA joined with four federal financial institution regulatory agencies1 and with the state bank and credit union regulators (collectively, agencies) to issue the enclosed Joint Statement on Completing the LIBOR Transition. The joint statement reminds supervised institutions that U.S. dollar (USD) LIBOR panels will end on June 30, 2023.

The agencies reiterate that institutions with USD LIBOR exposure should complete their transition of remaining LIBOR contracts as soon as practicable. Also, institutions need to take all necessary steps to prepare for an orderly transition away from LIBOR by June 30, 2023. NCUA examiners will continue monitoring efforts through 2023 to ensure that credit unions have moved their contracts away from LIBOR in a safe and sound manner and in compliance with applicable legal requirements.

Additional guidance on LIBOR Transition Plans can be found in the May 2021 Letter to Credit Unions 21-CU-03, LIBOR Transition. Please contact your NCUA Regional Office or state supervisory authority if you have questions about this important topic.

Sincerely,

/s/

Todd M. Harper
Chairman

Footnotes


1 The federal financial institution regulatory agencies are the Board of Governors of the Federal Reserve System (Board), the Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), the National Credit Union Administration (NCUA), and Office of the Comptroller of the Currency (OCC).

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