Mac OSes prior to 10.4 used a 32-bit unsigned integer with an epoch of Jan 1, 1904 which will rollover on Feb 6, 2040.
Mac OSes including 10.4, 10.5, and 10.6 (32-bit version) for both x86 and PPC have an issue with Y2038.
Mac OSes starting with 10.7 Mavericks (aka OSX) are 64-bit with an epoch the same as Linux/Windows (Jan 1, 1970), so OSX itself does not have a Y2038 issue. However, note that 32-bit apps (which may have Y2038 issues) can be run in OSX. There is also no inherent guarantee that 64-bit apps are Y2038 compliant.
Like all software that uses time, OSX apps must be verified to be Y2038 compliant.
See this link for more details on Mac OS epochs.
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