EVANS PRODUCTS COMPANY AND SEVERAL OF ITS SUBIDIARY COM- PANIES ARE CHAPTER 11 DEBTORS IN THE BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF FLORIDA. EVANS HAS DISCOVERED THAT THROUGH A VARIETY OF ITS DIVISIONS AND SUBSIDIARIES, IT HAS INVOLVEMENT AT THE FOLLOWING 6 SUPERFUND SITES I REGION V: WASTE DISPOSAL ENGINEERING IN MN, OAK GROVE LANDFILL IN MN, EAST BETHEL IN MN, CARTER INDUSTRIALS IN MI, LAND RECLAMA- TION IN WI, AND HUNT'S DISPOSAL IN WI. EVANS NOW WISHES TO ENTER INTO A RELEASE FROM LIABILITY WITH EPA IN EXCHANGE FOR A CASH SETTLEMENT ENCOMPASSING ALL 6 SITES. - IN EXCHANGE FOR THIS ACTION, EVANS ASKED THE U.S. TO PROVIDE CONTRIBUTION PROTECTION AND A COMPLETE RELEASE FROM LIABILI- TY, INCLUDING A RELEASE FOR FUTURE LIABILITY UNDER CERCLA SECTION 122(F)(6)(B)(2), 42 U.S.C. SECTION 9622(F)(6)(B)(2). THREE OF THE 6 SITES ARE IN THE STAE OF MINNESOTA AND EVANS WISHES TO INCLUDE THE STAT IN THE SETTLEMENT. THE STATE HAS AGREED TO PROVIDE A RELEASE OF LIABILITY AND CONTRIBUTION PROTECTION IN EXCHANGE FOR A SHARE OF THE CASH SETTLEMENT. - REGION V AND THE STATE NEGOTIATED WHAT THEY BELIEVE TO BE A FAIR SETTLEMENT WITH EVANS REGARDING THE COMPANY'S LIABILI- TY AT THE 6 SITES. THIS SETTLEMENT TAKES INTO ACCOUNT THE COSTS INCURRED AT EACH SITE, THE COSTS EXPECTED TO BE IN- CURRED IN THE FUTURE, EVANS' VOLUMET