the Currency issues the certificate of organization. The Comptroller of the Currency may, in the Comptroller’s discretion and subject to such terms and conditions as the Comptroller may prescribe, permit such covered insured State bank to retain and carry at a value determined by the Comptroller such of the assets of such converting bank as do not conform to the legal requirements relative to assets acquired and held by national banking associations. The Comptroller of the Currency may extend or accelerate any compliance date of this section if the Comptroller determines that such extension or acceleration is appropriate. In determining whether an extension or acceleration is appropriate, the Comptroller will consider the effect of the modification on financial stability, the period of time for which the modification would be necessary to facilitate compliance with this section, and the actions the covered insured State bank is taking to come into compliance with this section. (B) Rights and duties When the covered insured State bank has received its certificate of organization from the Comptroller of the Currency, such bank shall be considered a national bank and supervised and regulated as such, and the bank and all its stockholders, officers, and employees shall have the same powers and privileges and shall be subject to the same duties, liabilities, and regulations, in all respects, as shall have been prescribed by the Federal Reserve Act ( 12 U.S.C. 221 et seq. ) and the National Banking Act for associations originally organized as national banking associations. (C) Notice A covered insured State bank shall submit a notice to the Comptroller of the Currency and the appropriate Federal banking agency within 60 days of becoming a covered insured State bank. The notice shall contain— (i) the date on which the insured State bank became a covered insured State bank