The Forester was redesigned for 2014. The tether anchors are now located on the back of the vehicle seat. The seat back recline lever is now a webbing loop. The seat belt hardware for 2C is no longer as large (on the side where it connects/disconnects from the roof). There is no longer the option for the console in 2C under your knees – we are glad to see this go, as this made it impossible to get lots of car seats tight underneath this rigid part of the seat cushion. Overall, the back seat is quite similar to the previous model year range..
The shoulder belt for 2C continues to come from the roof (yes this is safe) – see here for how to use, connect and disconnect this shoulder belt. 
Since 2016 Subaru has stated in their manual that they allow borrowing of the innermost lower anchors to secure a car seat in the center – but they did not provide the spacing between these anchors (it is wider than 11 inches). Learn more about center LATCH here.
The shoulder belt for 2C comes from the roof (yes this is safe) – see here for how to use, connect and disconnect this shoulder belt.
The head restraint for 2C was redesigned and now does not protrude (a good redesign!).
The lower anchors are now hidden behind fabric flaps that you must pull towards you and down to unvelcro – revealing a square-ish hole in the foam of the seat cushion, behind which you will find the lower anchors. 
I’ve done 3-across in this vehicle with a Diono Radian RXT forward-facing in 2C (seat belt + tether) and Cybex Aton2 in 2D/2P (seat belt + load leg) or Clek Foonf in 2D/2P (rear-facing with seat belt).
In 2D/2C I’ve been able to do the following combinations of seats, which left enough room in 2P for an adult (but not another car seat):
In 2003, the Forester gained lower anchors (for 2D & 2P)… but none for 2C. The head restraint for 2C was modified and now protrudes forward in a way that it will need to be removed for most forward-facing car seats & high back boosters to fit properly. The buckles for 2D & 2P are now less flexible than they used to be – but the good news is that they come out from closer to the seat crease (bight) than they used to – making them better positioned for car seat installation.
The shoulder belt for 2C comes from the roof (yes this is safe) – see here for how to use, connect and disconnect this shoulder belt. 
The Forester was redesigned for 2001 and saw some significant safety improvements – specifically, 2C gained both a shoulder belt and a head restraint. The 3 tether anchors remain on the ceiling, close to where the trunk door opens. There are still no lower anchors – those won’t come until 2003. The shoulder belt for 2C comes from the roof (yes this is safe) – see here for how to use, connect and disconnect this shoulder belt. 
2000 Was the first year that tether anchors were factory installed in the Forester – they are located on the ceiling, close to where the trunk door opens. Otherwise, the back seat is identical to the 1998-1999 (see below for details & pictures).
The 1998-1999 Forester poses some challenges for getting a secure installation of a car seat. All of the seat belt buckles, as well as the lap belt for 2C, are anchored significantly far forward of the seat crease (the bight) which will make it very challenging – particularly for forward-facing car seats – to get them tight. You’ll definitely want to use the seat back recline trick here!
There are good head restraints for 2D & 2P, but none for 2C. Since 2C has only a lap belt and no head restraint, it is not a safe spot for a kid in a backless booster or an adult. 
The 1998-1999 Forester has 3 tether anchor points that are 8mm weld nuts in the top ceiling trim very close to where the back door opens – which allows tether anchors to be retrofitted into this vehicle.
The seat belt buckle for 2C is particularly long – and will likely need to be twisted up to 3 full revolutions (before buckling the seat belt around the car seat) in order to achieve a secure installation with a car seat. Do not twist the buckle with a booster or an adult sitting in a seat belt! Another potential solution, as shown in the image below, is to select a car seat where the path the seat belt goes through is low enough to allow all the seat belt buckle hardware to fit on top of the car seat, not alongside the seat as it usually sits.