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Financial Assurance Mechanisms for Corporate Owners and Operators of MSW Landfill Facilities
April 10, 1998
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The Environmental Protection Agency is amending the financial assurance regulations under the Resource Conservation and Recovery Act (RCRA) for owners and operators of municipal solid waste landfills. Today's rule increases the flexibility available to owners and operators by adding two mechanisms to those currently available: a financial test for use by private owners and operators, and a corporate guarantee that allows companies to guarantee the costs for another owner or operator.
Federal Register Notice (PDF) (26 pp, 353KB)
Support Documents
- Docket Index (Text File)
- Table of Contents and Index of Commenters (PDF) (5 pp, 4KB)
- AdobeList of Commenters and Comment Identification Numbers for Financial Assurance Mechanisms for Corporate Owners and Operators of Municipal Solid Waste Landfill Facilities and Hazardous Waste Treatment, Storage, and Disposal Facilities Proposed Rule (59 FR 51523, September 27, 1996) (PDF) (2 pp, 8 KB)
- Comment Response Document for Financial Test and Corporate Guarantee for Private Owners or Operators of MSW Landfill Facilities (PDF) (123 pp, 400 KB)
- Description of Data Used in the Analysis of Subtitles C and D Financial Tests (PDF) (18 pp, 61 KB)
- Analysis of Subtitle D Financial Tests in Response to Public Comments (PDF) (50 pp, 233KB)
- Memorandum: Bond Ratings and Investment Grade Status (PDF) (5pp, 22KB) || Attachment 1 (PDF) (10 pp, 31KB)
- Memorandum: Updated Closure and Poste Closure Cost Estimates for Subtitle C (PDF) (10 pp, 35KB)
Issue Papers
- Relevant Factors to Consider in a Financial Test (PDF) (8 pp, 29 KB)
- Recent Consolidation and Acquisitions Within the Solid Waste Industry (PDF) (10 pp, 39 KB)
- Issues Relating to the Bond Rating Alternative of the Corporate Financial Test (PDF) (12 pp, 56 KB)
- Accounting Issues Affecting the Corporate Financial Test (PDF) (12 pp, 58 KB)
- Assets Requirements (PDF) (9 pp, 50 KB)
- Reporting Timeframes (PDF) (4 pp, 19 KB)
- Effects of the Financial Test on the Surety Industry (PDF) (7 pp, 34 KB)
- Market Effects of the Financial Test (PDF) (6 pp, 38 KB)
- Assessment of Financial Assurance Risk of Subtitles C and D Corporate Financial Test and Third-Party Financial Assurance Mechanisms (PDF) (10 pp, 52 KB)
- Performance of the Financial Test as a Predictor of Bankruptcy (PDF) (8 pp, 39 KB)
- Assessment of First Party Trust Funds (PDF) (9 pp, 36 KB)
- Assessment of Trust Fund/Surety Combination (PDF) (7 pp, 28 KB)