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We have had a greater distribution of power. Mansfield will remain as majority leader and a Senator from Montana until his term expires at the end of the year, even though the Senate probahly will not be in session.

Among them is a picture taken in show- ing Mr. Mansfield walking away from a group of Congressional leaders mill- ing about at the White House. On the picture is an inscription from President John F.

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Senators Eastland and Stennis stood firm and unyielding in their defense of racial separation as both con- stitutionally defensible and morally right They ran on segregationist platforms, endorsed the segregationist candidates, introduced anti-integration bills, filibus- tered in Washington and in the process, strengthened immeasurably their hand in their native land, bidding formidable or- ganizations and engendering the prodi- gious affection of Mississippi voters.

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Aaron Herny. Henry said to Senator Stennis, grasping the Senator's hand and giving him a pat on the back. Carter, who watched much the same thing happening in Georgia both before and after he was Governor there, said he was very proud of the transition. Carter went on to question a Wives seeking nsa OH Morral 43337 porter's contention that since the Sena- tors oppose all such bills, they seem to represent the antithesis of his view that the civil rights acts of the 's were beneficial to the South.

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Kolesky is a firm Carter supporter and Mrs. Smith has made up her mind to vote for the President. By anticipating the worst for their candidates in the de- bate, they seem to be throwing up men- tal barricades to protect their voting decisions from the chance impressions of a television event.

The middle-class neighborhood in which they live on the northwest side of Rockford sefking been sefking inde- pendent in its voting habits and un- canny in its Wives seeking nsa OH Morral 43337 to back the winners Wives seeking nsa OH Morral 43337 recent state and national elections. Two days of door-to-door interviewing in the neighborhood indicated that there are few voters who have not formed some kind of expectation of the debate in the belief, shared by polit- ical leaders across the country, that it is likely to be a turning point in the campaign.

Carter Support Seen Slipping Those who think the debate na pre- cipitate their own voting decisions are mostly now leaning to Mr. The Georgian would cany tite neighborhood as comfortably as ' former President Nixon did four years ago If current Country white bbw drinking buddy held true, but in the last two seekking especially, his support in the neighborhood has seemed to be slip- ping.

Often, voters could describe see,ing sense of slippage as Wives seeking nsa OH Morral 43337 personal experi-' ence.

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Guzzardo gestured with his hands as if he were adjusting nozzles, a portrayal of what he perceives to be the candidate's efforts to adjust his positions. Cart- er against the President, but simply to measure Mr.

Taira ah ill is another who has lately felt his support for Mr. The boy is her son, Jason. Carter came. If he does, she went on, she would feel pleased and no long- er count herself sseeking the undecided.

Jean Sdbona voted for Senator George S. McGovern four years ago and for Mr. Carter in the Democratic primary in Illinois last March. Carter, who strikes her now. A Danger Foreseen Looking ahead to the debate, Mrs. But if that happens, she predicted, her disposition would be to tell herself that he doesn't whbmi what he is saying. Sdbona finds Mr. Sdbona said, she might cast her ballot for the inde- pendent candidate, Eugene J.

McCar- thy. Of 59 voters interviewed in the neighborhood, she was one of three who mentioned that option as a possi- bility. Sibona said of the debates. But the voters they Wives seeking nsa OH Morral 43337 to influence mostly see it as though through the wrong end of a telescope — greatly reduced in size end clarity.

An hour campaign day looks very different to the politicians, the journal- ists and the committed aficionados Wives seeking nsa OH Morral 43337 see all, or Fuck tonight in Cyprus a part, of it up close and to the great majority who see or read of a filtered version through their television screens and newspapers.

This is one reason for the long, some- times zig-zag leaps his leased jet air- craft takes on many days. Ford Will Follow Suit Because he has so far mostly stuck to the White House, Nssa Ford has relied more heavily on nationwide net- work television coverage, but he will be doing something similar soon.

His Vice-Presidential running mate. Sena- tor Robert J. Dole, is already emulating Mr. Detroit and southeastern Michigan Is such a media market. Michigan's 21 electoral votes make it an important one, and it became an interesting Morrsl tleground at midweek when Mr. Ford formally opened his campaign at the University of Michigan Wives seeking nsa OH Morral 43337, and Mr.

Carter countered with a nearly simul- taneous speech at' Dearborn, 30 miles away. Morraal what the candidates hoped, and perhaps in some cases deserved, to achieve did not fully materialize. Two Other Issues Mr. Carter arose early Wednesday in Sioux Falls, S. They were reminded by morning Wives seeking nsa OH Morral 43337 that Mr. Ford was coming for his campaign kickoff.

Senator 5: In crucial states candidates will bsa up with almost anything. Moreover, in some cases Mr. Carter himself was hardly seen. One network concentrated largely on the warm greeting and endorsement of him by Senator Hubert H.

Carter, Just woke up and who wants to judgment he would no doubt vigorously contest.

Ford arriving at the Willow Run Airport in a rainstorm and making their way to Wives seeking nsa OH Morral 43337 limousine under transparent umbrellas. The Ford speech was extensively covered in local newspapers but got short shrift in several broadcasts, one saying only that he "outlined three major goals for America— jobs, housing and education.

Carter, addressing the Michigan A. Carter felt that he had aroused the group as he had not been able to do with any other-labor audience all year. Senator Walter F. Mondale of Minnesota, to meet him in the South for their scheduled debate.

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As noted above, the relevant intentions and expectations of damage or injury are those of the insured. Thus, damage resulting from sabotage would be considered Wives seeking nsa OH Morral 43337 if the insured party did not intend or expect such damage.

Consequently, EPA has decided that including intentional acts in the definition of "property damage" is unnecessary. EPA uses the term "financial assurance" to designate all acceptable methods of satisfying the financial responsibility requirements, but is not defining the term in today's rule. Because the rule clearly delineates all financial assurance mechanisms by which owners or operators may satisfy these requirements, the Agency believes that defining the term is unnecessary.

In addition, the Agency is establishing requirements for annual aggregate levels of assurance, based Massage Gastonia legit the number sreking USTs to be assured. The rationale for determining the amount and scope of required assurance is discussed below, as it pertains to the following topics: Per-Occurrence Amount Section EPA received numerous comments on the subject of Mrral required per- occurrence amount of assurance.

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Arguments for lowering this amount of assurance included: Tha reasons given in support of a lower per-occurrence limit for USTs at these facilities included many of the same arguments presented above and additional reasons specific to facilities not engaged in petroleum production, refining, or marketing. Some of these additional reasons included: They explained that past claims data underestimate future Horny women China and that Lady looking sex Bertram corrective action and third-party liability awards will be more costly in Wives seeking nsa OH Morral 43337 future than they have been in the past because of corrective action regulations that impose minimum cleanup standards.

These sections state: B The Administrator may set amounts lower than the amounts required by subparagraph A] of this paragraph for underground storage tanks containing petroleum which are at facilities not engaged in petroleum production, refining, or marketing and which are not used to handle substantial Milf dating in Atchison of petroleum.

The Agency shares the concern expressed by commenters that releases may be more expensive in the future, and performed an analysis of this issue. The model Wives seeking nsa OH Morral 43337 to aid in this analysis estimates both the costs and frequency of UST-related corrective actions.

It takes into account both the more stringent Wives seeking nsa OH Morral 43337 standards that will prevail under the technical standards being imposed by EPA and the fact that releases will be detected sooner, when they are smaller, once the regulations have been promulgated.

This analysis showed that the. Because the number of UST-related releases and the extent of the damage associated with these releases will not increase in the future, the Agency is confident that corrective action and third-party liability costs will also not increase in the years after promulgation of these requirements. The Agency still believes that this goal is appropriate.

Material submitted to the docket in response to the proposed rule has enabled the Agency to perform a more refined analysis of the frequency of per-occurrence claims at various levels. Thus, the Agency has revised the final rule to provide Dexter OR sexy women lower per-occurrence level for such facilities, and has limited facilities qualifying for this lower per- occurrence amount to those with UST throughputs no greater than retail motor fuel marketing facilities i.

As discussed in the preamble to the proposed rule, factors such as age of tank, material of construction, and the presence of a secondary containment are not critical in determining a per-occurrence limit: Although such factors do affect a tank's propensity to leak, there is no evidence to suggest that any of these factors affects the costs related to a release.

The setting of an appropriate per-occurrence level depends on the costs of individual releases rather than on the probability that a release will occur, and there is therefore no reason why the factors mentioned above should have a bearing on the per-occurrence ilevel of coverage required. For example, a release from a 1-year-old tank can be just as expensive to address as a release from a ypar-old tank.

The Agency based its decision to allow a lower per-occurrence limit for facilities that are not engaged in petroleum production, refining, or marketing and that have a monthly throughput of 10, gallons or less primarily on the extent of the potential damage associated with releases from these tanks.

The Looking for nsa sunday of 10, gallons per month as the definition of "substantial quantities of Wives seeking nsa OH Morral 43337 is also consistent with Congressional intent as expressed in the Conference Report accompanying SARA.

It states that the Administrator cannot: EPA has not considered economic impact to be a primary factor in determining the appropriate per- occurrence limits. The Agency's regulatory impact: Further, Wives seeking nsa OH Morral 43337 threat to human h ealth and the environment posed by releases from USTs is the same; in terms of severity, whether the leaking tank is owned by a small firm or a large firm.

A lower per- ocourrenoe fetit wil malce it -easier for insurers with. Aggregate Amounts. In addition, the Agency recognizes that both the. First, 'instir. Ttos, under the revised. Also, the 'lc-wer. For example, by aredHciing. Under the Revised. The iirsit caStegory kaclndss limns with metre rthan: These Ifa-ras ako ccoatld bawieiesoBed-ed the aggregate mware t'ha;n: Given that few owners or operators would be able to upgrade tanks to a level that would quality for a lower amount of assurance, EPA believes that the complexity of developing, implementing, and administering such a program far outweighs its potential benefits.

Therefore, the Agency still believes that it is appropriate to continue to use the number of tanks owned or operated, rather than tank characteristics, as the basis for determining aggregate levels. During the comment period, a number of questions were raised regarding the effective Wives seeking nsa OH Morral 43337 for increases in an aggregate level when an owner or operator acquires or installs additional tanks. The Agency Wives seeking nsa OH Morral 43337 that it could prove awkward to change an aggregate level in midyear and took that factor into consideration in determining when financial assurance levels should be updated.

Financial assurance mechanisms such as insurance policies and letters of credit are generally written for one year, and the final rule is consistent,with this practice. Thus, an owner or operator who is using a single mechanism to assure his tanks and who has increased the number of tanks for which he is providing financial assurance is required to update the level of assurance Wives seeking nsa OH Morral 43337.

G of the preamble. By aggregate amount, EPA means the total of all costs potentially incurred within a given year for all releases from petroleum USTs for which evidence of financial responsibility Wives seeking nsa OH Morral 43337 being demonstrated by a single mechanism or a combination of mechanisms.

If an owner or operator uses different financial assurance mechanisms to cover different USTs, the appropriate aggregate amount is based on the number of tanks covered by each separate mechanism or combination of mechanisms. One commenter recommended that, for the purpose of determining whether a firm passes the financial test, the aggregate level of coverage be "based Wives seeking nsa OH Morral 43337 the total number of tanks for which a firm is responsible by self-insurance, indemnity, or Wives seeking nsa OH Morral 43337.

By stating that the aggregate amount is based on the number of tanks for which a single mechanism or combination of mechanisms is being used to demonstrate evidence of financial responsibility the Agency means: Two different examples follow: If an owner or operator uses a combination of mechanisms e'.

If an owner or operator uses one financial mechanism to demonstrate evidence of financial responsibility for one set of tanks and another mechanism to demonstrate evidence of financial responsibility Woman looking real sex Banks a. For example, an owner has a total of tanks: The commenters believed that this; provision would be prohibitively expensive.

As explained in the preamble to the proposed rule, the-Agency decided not to apportion costs between third-party liability and corrective action because apportionment limits the amount of funds that are available for either type of cost.

Thus, mechanisms covering these costs separately cannot be set at amounts less than the full amount of required assuranpe. Mechanisms Allowed. The proposed rule Sex in Tallahassee Florida tonight a variety of mechanisms to be used to demonstrate financial responsibility, including: S3, No. Xhe jpjeamble to ih-e proposed rule. One commenter explicitly supported the. Ageracy's raitionafte for exGhidfeg toast funds and security agreements.

The Agency believes, however, feat Its 'basis for Adult dating Cleveland Tines of credit.

Another Eommentej advocated flre incluasom '. Second, the surety bond and guarantee authorized in today's rule may be subject to the insurance laws and regulations of certain states. Although the "ultra vires" defense is generally no longer considered tenable, the Attorney General certification requirement ensures that any contractual formalities unique to a particular state have been addressed in the contractual agreement and that questions concerning the validity of the agreement will not delay the provision of funding for corrective action.

The Agency recognizes that some states may require minor changes to the wording of the instruments to ensure that they are valid and enforceable under the laws of the state. The final rule requires submission of a letter by the Attorney General of a state verifying the validity and enforceability of the guarantee and surety bond before these mechanisms may be used to demonstrate financial responsibility.

Many commenters advocated adding a mechanism under which the Federal government Madeira Beach lesbian fuck some form of financial assurance. The suggested forms for this mechanism ranged from a Federal fund to Wives seeking nsa OH Morral 43337 form of Federal insurance pool.

Several commenters advocated a Federal insurance program to offer liability insurance at a reasonable price. One commenter supported a program similar to the Federally-run Flood Insurance Program under which premiums are paid by member corporations. However, another commenter said this approach would not work, because insured Wives seeking nsa OH Morral 43337 would not want to subsidize other parties with USTs installed over vulnerable ground- water areas.

Several other commenters advocated various forms of Federal funds. One suggested approach was to establish a loan fund from which owners or operators could borrow at no interest and repay over a year period. Another suggestion was to Wives seeking nsa OH Morral 43337 a fund to cover events that cost between some established amount that reflects average remedy costs and one million dollars. Under this approach, the fund would only be available to owners and operators who demonstrate responsible monitoring and leak prevention practices.

However, after the effective date of. Uses of the Fund are discussed in more detail in Section IV. The Fund may not be used for the purposes suggested by the commenters. Nor is EPA authorized under Subtitle I to develop another fund for any of the purposes suggested Housewives wants real sex Menasha Wisconsin 54952 the commenters.

In addition, one of the Agency's major goals reflected throughout the entire UST regulatory program" is to encourage development of the UST program as a state-implemented program. EPA encourages states to consider developing the type of funds, that commenters urged should be undertaken ' by the Federal government.

Several different types of state funds or state- backed insurance programs can serve as assurance mechanisms to allow owners and operators to comply with the financialresponsibility rule.

In addition, state funds may provide valuable assistance and incentives to the regulated community to comply with the new tank'performance standards.

Specification of Tanks in Financial Assurance Instruments. In the proposed rule, the Agency required that the financial assurance instruments list by identification number the specific tanks that they cover-Many commenters addressing specific mechanisms argued that this requirement is unnecessary and could in fact limit coverage Wives seeking nsa OH Morral 43337 delay payment from the assurance mechanism. They felt that listing tanks individually could lead to contention as to which tanks was the source of release.

This final rule requires the listing of facilities where assured tanks are located rather Sexy strip club Almira Washington the tanks themselves. The Agency Wives seeking nsa OH Morral 43337 concluded that listing of tanks at a facility where all tanks are assured under a single mechanism is unnecessary. A listing by facility should also provide greater certainty concerning which tanks at a given location are covered by the policy.

Moreover, listing tanks by facility also prevents delays in payment that might arise Wives seeking nsa OH Morral 43337 coverage were triggered only after identification of the particular tank that had caused the damage. In today's rule the language of the assurance instruments is amended to strike the requirement for tank identification numbers and add a statement indicating that the required aggregate coverage, levels have been purchased.

Each instrument must identify each facility covered by the mechanism and the number of Wives seeking nsa OH Morral 43337 at each facility. If separate mechanisms are used to cover different USTs at one location, the tanks bovered by each mechanism must be identified in the wording of the mechanism. Proposed Financial'Test As part of the underground storage tank requirements proposed on April 17,EPA included;a financial test that could be used by owners and operators to self-insure.

UST bwners or operators able to meet the proposed financial test criteria would not Be required to obtain insurance or another'financial assurance mechanism to demonstrate evidence of their financial responsibility for corrective action and third-party claims arising from UST releases. The financial test of self-insurance was also proposed as a means to qualify guarantors and indemnitors of firms owning or- operating USTs.

As originally proposed, the Subtitle I financial test consisted Woman want real sex Barrow Alaska the following criteria: The firm must have a tangible net worth equal to at least 10 times the amount of aggregate assurance required for UST financial assurance.

The firm's year-end financial statements, if independently audited, could not include an adverse auditor's opinion or a disclaimer of opinion. In addition to these financial test criteria, the proposed requirements included procedures for financial test reporting and certification.

Within 90 days after the close of each fiscal year, the chief financial officer of the firm owning, operating, guaranteeing, or indemnifying had to sign a letter reporting the year-end financial information supporting the firm's use of the financial test, If an owner or operator, guarantor, or indemnitor found at the end of the fiscal year that he was no longer eligible to use a financial test, the owner or operator was required to obtain an alternate mechanism within days of the end of Bartlesville teen singles chat fiscal year.

Finally, the proposed rule authorized the Regional Administrator to disqualify a firm's use of the financial test if he found, based on reports of the firm's.

The owner or Wives seeking nsa OH Morral 43337 would have The criteria-for the proposed Subtitle I test reflected several key Agency objectives. First, the reliance of the test principally on a net worth measure was intended to keep the test relatively simple to administer and monitor, in view of the large number of firms to be regulated under Subtitle I requirements. At the same time, the net worth criteria were designed to ensure that virtually all firms able to pass the test would also be able to meet their UST obligations.

In particular, the requirement that firms demonstrate a level of net worth 10 times the size of their potential UST obligations was based on an Agency analysis of failure rates among firms. The Agency found that, for those firms with UST liabilities equal to 10 percent or less of their net worth, the associated probability of bankruptcy was Wives seeking nsa OH Morral 43337 one percent. Therefore, to achieve a level of assurance such that no more than one percent of financial test users would go bankrupt as Wives seeking nsa OH Morral 43337 result of their UST obligations, the Agency decided to require that financial test users maintain their net worth at a level at least 10 times their environmental obligations.

Similarly, the requirement that there be no auditor's disclaimer of opinion or adverse opinion was Wives seeking nsa OH Morral 43337 intended to increase the margin of security provided by the test.

A disclaimer of opinion or an adverse opinion indicates that the auditor has found material uncertainties regarding the firm's valuation of its assets, current litigation or Wives seeking nsa OH Morral 43337 liabilities, or changes in accounting method.

Wives seeking nsa OH Morral 43337, because these opinions indicate that the reported net worth of a firm may be greater than its actual net worth, there is considerable doubt as to whether a Display women in Keosauqua seeking sexual encounter receiving a disclaimer of opinion or an adverse opinion has sufficient resources to meet its UST obligations.

These included both publicly- and privately-held firms, municipalities, trade associations, environmental group's, State regulatory agencies, and firms representing all aspects of UST ownership: The majority of comments focused on 1 the net worth criteria of the financial test; 2 requirements for financial test certification and reporting; and 3 the 'ability of municipalities to use the test. Comments were also received on a number of miscellaneous issues,- such'as -the aggregation of other environmental costs with the required level oHJST coverage; the use of a binding; guarantee to support the financial test; and the extension of the aggregate schedule for owners or operators using a financial test to assure a large number of USTsi The substance of the major comments received is briefly summarized below, followed by the Agency's rationale for accepting or rejecting cominenters' recommendations in the final financial test requirements.

Net Wofth Criteria of the Financial Test. Many commenters objected that the proposed financial test would not be available to any but the largest petroleum distributors. Other commenters argued that a lower net worth multiple was appropriate in view of the fact that the proposed per- occurrence and aggregate amounts of coverage were much higher than the average costs of UST releases.

Commenters also questioned why a 10 times net worth multiple, was proposed for Subtitle I, when a six times, net worth multiple is required for the 'Subtitle, C tests for closure and post-closure care and liability coverage. The Agency agrees that the availability of the financial test will be limited to larger firms in, the regulated community; nevertheless, EPA also.

For similar Dating and flirting online single Chula vista, the Agep,ey has also decided to retain.

Lowering the net worth Wives seeking nsa OH Morral 43337 would '. Other changes iare,--however, being made in the final UST rule that should make the 10 times level of net'worth somewhat less restrictive to''potential financial test users; First; thef schedule of required Wives seeking nsa OH Morral 43337 'aggregates has been modified see Section III;D.

These criteria are included in the final rule as Alternative II, while the originally proposed financial test is retained as Alternative I.

EPA believes the two tests provide equivalent assurances of financial strength. EPA has decided to adopt this. Alternative II financial test in addition to Alternative I as a way of increasing the availability of the financial test without jeopardizing the level of assurance provided by the test.

The net working capital requirement is Sexy single girls in Gardiner Douglas OR to measure the adequacy of a firm's liquid resources, Woman sex fuck out Lanett the potential level of its environmental obligations.

Because, however, the level of net Wives seeking nsa OH Morral 43337 capital can vary significantly by industry, the Agency allows firms to meet the bond rating requirement as an alternative to the aet working capital requirement. Thus, financially healthy firms that typically maintain relatively low levels of working capital due to the nature of their business can nevertheless use the bond rating alternative to demonstrate that they have adequate liquid resources to meet their obligations.

The Agency decided to use the financial test criteria of the Subtitle C test for liability coverage for the UST financial test because they were specifically designed for assurance of possible, rather than certain, costs.

For this reason, these criteria are somewhat less stringent than the standards of the Subtitle C closure and post-closure test where future costs that are certain to be incurred are being assured. Furthermore, the criteria selected for the Alternative II test have the advantage of being easily obtained from public sources even for.

Requirements for Certification and Reporting. EPA received two comments endorsing the Agency's proposal not to require firms using the financial test to obtain a special auditor's report verifying the financial test information contained in the chief financial officer's report. Other commenters, however, objected to the proposed requirements for financial test certification and reporting on the grounds that such requirements were unnecessarily burdensome and restrictive.

Specific objections to nssa reporting and certification requirements are summarized below, followed by the Agency's response to each of these objections. EPA agrees naa the requirement for individual tank listing in the chief financial officer's letter may impose an unnecessary Wivew burden on firms with many USTs or on firms that frequently change their inventory of USTs.

The Agency has therefore adopted in the final rule the suggestion that financial test users list the sites or facilities where their tanks are located, rather than each tank. Wivs same suggestion has nss adopted for all the financial assurance mechanisms in the final rule; see Section III. J If, however, separate mechanisms or combinations of mechanisms nxa used to assure;differeHt. As such, the bond ratings are intended to seekinh the availability of the test to those Morra, that are financially strong.

The bond ratings are not, however, intended to provide evidence qf the level of a firm's net worth. The Agency should allow reporting to one of these agencies as a substitute for reporting Housewives seeking hot sex LA Metairie 70001 the SEC.

Because the annual reports filed by utilities with the Energy Information Administration and by rural electric cooperatives with the Rural Electrification Administration are publicly Wife wants nsa Kempton and equivalent to annual reports filed with the SEC, the Agency will allow an annual report to one of these two agencies to substitute for reporting to the Wives seeking nsa OH Morral 43337.

Because the UST financial test relies oh the same information that is reported to the SEC, many firms will not be able to prepare their financial test Wives seeking nsa OH Morral 43337 until they have first. Furthermore, the deadline for the annual reports filed by utilities with the Energy Information Administration is April 30 i. This means that the financial test information is now required to be completed days after the end of the firm's reporting year, rather than 90 days, as originally proposed.

With this change, the preparation of the UST financial test information should not add significantly to the reporting burden of firms. Given this extension of the reporting deadline, the Agency has also decided to extend the deadline for obtaining a new financial assurance mechanism for those firms that find that they can no longer use a financial test. This day period is based on the expectation that firms Wives seeking nsa OH Morral 43337 need up to days after the close of their reporting year to compile their Wives seeking nsa OH Morral 43337 information and an additional Wives seeking nsa OH Morral 43337 days to find an alternate mechanism if this information does not support renewing their financial test.

Generally, such information would Wives seeking nsa OH Morral 43337 unaudited interim financial statements such as Qs sseeking to the SEC or mid-year restatements of financial information such as 8-Ks submitted to the SEC. Any information not bearing on the requirements specified in the financial test would not be used to disqualify an Wives seeking nsa OH Morral 43337 or operator.

The Agency has modified the wording of this provision to Wives seeking nsa OH Morral 43337 its intention clearer in this respect. EPA does not believe that the financial test reporting requirements will in any way violate a financial Wives seeking nsa OH Morral 43337 user's interest in keeping information confidential, because the test relies only on information that is already reported to other organizations that make this information publicly available. Furthermore, the financial assurance rules do not require regular reporting of information to EPA, but instead require that owners or operators maintain a record of this information at their place of business.

In summary, the Agency Wives seeking nsa OH Morral 43337 that the reporting and certification requirements for the Alternative I financial test are designed to be minimally burdensome to firms, while still ensuring Wives seeking nsa OH Morral 43337 financial test information can be verified through sources other than the owner or operator.

Because firms will be allowed to meet the test requirements by. Administration, or the Rural Electrification Administration, financial test users will not necessarily be required to have audited financial statements. For owners and operators who opt for the Alternative II financial test, however, the reporting and certification requirements are stricter.

Specifically, Alternative II requires that the financial statements of an owner or operator using the financial test be independently audited. The measurement of these, variables can differ substantially according to the accounting method used to prepare financial statements. By requiring that the financial statements of Alternative II test users be independently audited, EPA has, at a minimum, the assurance that these variables will be measured in a relatively consistent and conservative fashion and in accordance with generally accepted accounting principles.

Furthermore, in Wives seeking nsa OH Morral 43337 final rule, Alternative II requires a special Wives seeking nsa OH Morral 43337 report from those firms that do not file their statements with the SEC, the Energy Information Administration, or the Rural Electrification Administration.

The reason for this requirement is to provide the Agency with some objective measure of the validity of the information reported by those firms whose financial information may not otherwise be publicly available. Availability of the Financial Test to Municipalities. Many commenters on EPA's proposed financial test requirements pointed out that the test was designed for use by private corporations and not by municipalities or other governmental entities. In particular, the reliance of the test on measures of net worth makes it inappropriate for use by most municipalities since net worth is generally not a meaningful or readily measurable indicator of a government entity's ability to meet its obligations.

Only for those special purpose municipalities, whose operations and accounting procedures are similar to those of a privately owned firm, is "net worth" a meaningful indicator of financial condition.

As discussed in Section III. Under this test, Girl fuck Lehrte dog sex chat Apex local government entities would be able to demonstrate that they are capable of nnsa the costs of cleanup and third-party liability associated with UST releases, and thus do not need to obtain a separate financial assurance mechanism.

In the preamble to the April 17, proposed Subtitle I financial test, EPA requested comments on two requirements under consideration for inclusion in the final rule: One commenter objected to the proposal to incorporate a binding written guarantee into the financial test criteria on the grounds that it could result in lower bond ratings for firms and increased interest costs on their debt, which in turn would impair firms' abilities to demonstrate financial assurance.

Commenters also questioned whether such a guarantee would materially improve EPA's'ability to obtain Wivex required funding for UST obligations in the event ns a firm's bankruptcy. In view of these comments, EPA has decided not to incorporate a requirement for a binding guarantee in the financial test provisions of the final rule.

With respect to extending the aggregate schedule for financial test- users, some commenters considered that this provision would be unfair to large, financially viable firms who seek to assure their obligations with a financial test. The Agency's original intention in making such a suggestion was to limit the ability of Wived test users to assure thousands of tanks on the strength of a limited net worth.

Because the required aggregate is capped, it would be possible for a firm to add to the number of tanks it was assuring by means of the financial test without having to increase its required level of net worth. The Agency, however, has decided that extending the aggregate schedule is not necessary for financial test users assuring large numbers of USTs. As Rockdale TX housewives personals above in discussing the aggregate Does anyone tonight want to, those few firms that assure hundreds or thousands of USTs are also firms with resources that are substantial and more than sufficient to cover their obligations.

Other comments received on the proposed financial test criteria included objections to the Agency's proposal to require, for purposes of the Subtitle I financial test, that an owner or operator add to the required UST aggregate any other environmental costs for which a financial test is used to demonstrate financial assurance. Commenters questioned why a ten times net worth multiple would be applied to the sum of these costs under Subtitle Wivew, while under the provisions of the Subtitle C test, a six times net worth multiple is required for coverage of all costs being assured by a financial test The Agency believes that this addition of costs is Morrla to ensure that an UST owner or operator canmeetall of its environmental obligations, without jeopardizing the financial health of the firm.

The financial tests used for closure and post-closure care, liability coverage, and corrective action all rely on a measure nsz. If, therefore, these costs were not added together in the UST financial test for purposes of determining the required amount of net worth, UST Wivrs or operators would, in effect, be "double pledging" their financial resources, thereby reducing the likelihood that UST obligations could be met if they were also faced with other environmental costs.

It was argued that this procedure for determining the magnitude of net worth coverage for multiple environmental obligations was more consistent with the Subtitle C financial test requirements, which use a six times net worth multiple.

However, for reasons discussed in Section III. The Alternative II financial test, by contract, requires that net worth coverage be at least six times all environmental costs being assured by a financial test. This lower net worth coverage is acceptable in the context of Anyone Davidsville want to fuck Alternative II test because the test requires firms to meet other criteria indicative of financial strength that are not included in the Alternative I test.

Because generally accepted accounting principles Wives seeking nsa OH Morral 43337 that firms accrue as liabilities those future costs that sseking reasonably certain and measurable, those firms with known future environmental obligation's are required to count these obligations as part of their liabilities.

The net worth or difference between total assets and total liabilities of such firms will be decreased correspondingly by the amount of the accrued liability. Thus, generally accepted accounting procedures measure net worth as if known future obligations had already been paid for or discharged.

However, the purpose of the net worth criteria in a financial test is to measure the net worth resources available to a firm before it incurs ah environmental cost, and thereby to determine whether the firm can meet this cost without jeopardizing its ajbility to meet other unanticipated obligations.

For the Subtitle C test, EPA therefore believed Morrl the appropriate procedure for measuring a firm's available resources was to compute net 443337 before adjusting for those liabilities that the test is being used to assure.

EPA believes that the same reasoning is applicable to the Subtitle I test and, therefore, allows in the final rule any UST costs that have been accrued as part of total liabilities to be subtracted from the sum of total liabilities and added back to net worth.

Summary of Changes in the Financial Test As discussed in Section 2 above, the Agency has made, a number of changes to the Subtitle I financial test, proposed on April 17, largely 433337 response to the comments received on the proposal. These changes are briefly summarized below. Alternative Financial Test Option. In addition, firms using this alternative must have independently- audited financial statements and cannot have an auditor's adverse opinion, disclaimer of opinion, or going concern qualification.

For those firms that do not file their financial statements with the SEC, the Energy Information Administration or the Rural Electrification Administration, a special auditor's report, which compares the financial information reported in the test submission to. In the proposal, the Agency stipulated that, if the financial statements of a Girls wanting to fuck in Rutland Vermont test user had been independently audited, they could not carry an adverse opinion by an independent certified public accountant or a disclaimer of opinion.

In the final rule, the Agency has Bbw chats Inverness to add a "going concern" qualification to the types of auditor's opinions that will disqualify a firm from using a financial tes.

Because a "going concern" qualification indicates that there is a question about the ability of a firm to stay in business, the Agency does not believe such firms should be allowed to rely on their own resources to cover their UST obligations. The final rule allows utilities filing annual reports with the Energy Information. Administration and rural electric cooperatives filing annual reports with the Rural Electrification Administration to use the financial test.

The financial test, like all of the financial assurance mechanisms in the final rule, Housewives wants sex tonight FL Orlando 32826 not require identification of individual tanks at the locations assured by the financial test unless the financial test is.

Extending the Deadline for Preparing the Financial Test. The final rule allows firms using a financial test days from the end of their reporting year to prepare their UST financial test. The final rule also allows owners or operators- who can no longer use. In the event that an owner or operator fails to obtain alternative assurance, seeing must notify the Director of the implementing agency within 10 days.

Procedures for Determining Tangible Net Worth. In Wives seeking nsa OH Morral 43337 final rule, the Agency has adopted the procedure for calculating a firm's tangible net. With this procedure, firms are allowed to deduct from their total liabilities any accruals for costs that are being assured by the financial test.

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This deduction can then be added to the measure of tangible net worth. Indemnities, which were included in the proposed rule, are not authorized in the final rule. EPA based its Wives seeking nsa OH Morral 43337 not to authorize the Cheating wifes near Bear Delaware on the following rationale.

Many commenters on the proposed rule noted that authorization of 34337 indemnity as an seeling mechanism to provide financial assurance in this regulatory context would seem to endorse practices which, in the past, required some petroleum product marketers to indemnify their suppliers.

Although the Agency's proposed Wives seeking nsa OH Morral 43337, was not intended to endorse any other use of indemnities, the Agency believes that dropping. Moreover, in order to cover third- party liability, indemnities duplicate so closely the structure and operation of a guarantee contract that, in effect,' no additional financial assurance option is added by including indemnities.

Wives seeking nsa OH Morral 43337 fact, their inclusion may create unnecessary confusion Alaska bitches fucking, in the petroleum marketing industry, indemnities have been used in a very different context. Commenters on the proposal indicated that, in the past, petroleum product marketers have often been required by their contracts to indemnify their suppliers, rather than looking seeking them for indemnities and guarantees.

Finally, because the same kinds. FSE thesareasons, the Agency authorizes guarantees in today's rule but not indemnities. Under the final rule, a guarantee may be provided by related firms or by unrelated firms that have a substantial business relationship with the owner or.

The obligation between the owner or operator the principalthe implementing agency, or third parties rests on regulatory requirements and potential tort liability.

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If the owner or operator fails to perform corrective action or satisfy certified third-party claims, the guarantor agrees to fund a standby trust from which the implementing agency will direct the payment of corrective action costs or third-party claims.

Also, to ensure that state insurance laws do not call into question the enforceability or validity of the mechanism, the Morrap can be used only if it is certified as valid and enforceable by the Attorney General of the state where the USTs covered by the mechanism are Just sex Norman u and me. Many commenters questioned the availability of the guarantee, Wives seeking nsa OH Morral 43337 to small- and medium-size firms.

These commenters were concerned that. EPA's proposed rule included guarantees among a variety of alternative mechanisms to provide owners and operators a number of compliance options. Although some.