Special Accounts

This category contains guidance and policies on EPA's use of "special accounts" under CERCLA section 122(b)(3). Special accounts are site-specific sub-accounts within the Superfund Trust Fund that are generally used to retain money paid under settlement agreements for use at a specific site.

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Requesting Select Special Account Financial Transactions and Notifying Headquarters - (9/8/20) Memorandum updates the process Regions should use to request specified special account transactions. Memo supersedes Section V.C. of the 8/5/2019 updated consolidated special accounts guidance. https://semspub.epa.gov/work/HQ/100002556.pdf (PDF 100K)

Updated Consolidated Guidance on the Establishment, Management, and Use of CERCLA Special Accounts - (8/5/19) Memorandum highlights some of the key aspects of EPA special account guidance documents, and provides additional guidance on several issues. Memorandum highlights some of the key aspects of EPA special account guidance documents, and provides additional guidance on several issues. Section V.C. superseded by 9/8/2020 memorandum on notification to HQ on special account financial transactions. https://semspub.epa.gov/work/HQ/100002182.pdf (PDF 1331K)

Superfund Special Accounts Management Strategy for 2019-2021 - (5/9/19) 2019- 2021 Agency updated strategy for ensuring that special accounts are successfully used nationwide to support cleanup at Superfund sites. https://semspub.epa.gov/src/document/HQ/100002037 (PDF 1004K)

Guidance on Disbursement of Funds from EPA Special Accounts to Entities Performing CERCLA Response Actions - (3/27/18) Memorandum provides guidance to EPA's Regional offices on disbursing funds from special accounts established pursuant to CERCLA, to entities who will be performing CERCLA response actions at a site. (Opens in Chrome or Edge) https://semspub.epa.gov/work/HQ/100001089.pdf (PDF 883 KK)

Superfund Special Accounts Management Strategy for 2016 - 2018 - (4/11/16) Updated FY 2016 - 2018 management strategy for Superfund special accounts to ensure that special accounts are used successfully nationwide to support cleanup at contaminated sites. http://semspub.epa.gov/src/document/11/196706

Superfund Special Accounts Management Strategy for 2013 - 2015 - (3/15/13) Updated FY 2013 - 2015 management strategy for Superfund special accounts to ensure that special accounts are used successfully nationwide to support cleanup at contaminated sites. http://semspub.epa.gov/src/document/11/175868 (PDF 5,226K)

Use of CERCLA Section 122(b)(3) Special Accounts at RCRA Corrective Action Sites - (12/20/12) Memorandum providing direction to the Regions on the scope of EPA's ability to retain and use funds in special accounts for the oversight of RCRA cleanups. https://www.epa.gov/enforcement/guidance-use-superfund-special-accounts-rcra-corrective-action-sites (PDF 280K)

Effective Utilization of Superfund Special Accounts - (4/22/12) Joint memorandum outlining the steps taken to improve the management and use of Superfund special accounts. http://semspub.epa.gov/src/document/HQ/175865 (PDF 2.69K)

Guidance on the Planning and Use of Special Account Funds - (9/28/10) guidance addresses the appropriate uses of settlement resources that are deposited in special accounts for future use. OSWER Directive 9275.1-20. https://www.epa.gov/enforcement/guidance-planning-and-use-superfund-special-account-funds (PDF 552 K)

Revised Guidance on Reclassification on Superfund Special Accounts - (1/23/09) Memorandum provides revised guidance on reclassification of special accounts. Supersedes portions of prior Agency documents related to the reclassification of special accounts. Transmittal memorandum contains four attachments, including model language for regional notice to HQ on plans to reclassify funds. Portion of this memorandum superseded in 2011. https://www.epa.gov/enforcement/guidance-reclassification-superfund-special-accounts-revised-guidance (PDF 191 K)

Additional Guidance on Prepayment of Oversight Costs and Special Accounts - (12/22/06) Memorandum provides additional guidance on the prepayment of oversight costs discussed in the October 4, 2002 "Consolidated Guidance on the Establishment, Management and Use of CERCLA Special Accounts" ("Consolidated Guidance"). Attaches sample settlement language for the prepayment of oversight costs. https://www.epa.gov/enforcement/guidance-prepayment-oversight-costs-and-special-accounts (PDF 116 K)

Consolidated Guidance on the Establishment, Management and Use of CERCLA Special Accounts - (10/4/02) Guidance serves as a reference guide for issues involving the deposit and use of special accounts https://www.epa.gov/enforcement/guidance-establishment-management-and-use-superfund-special-accounts (PDF 195 K)

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