UNDER THE PROPOSED CONSENT DECREE, THE SETTLING PARTIES, JACK, HAROLD AND LEONARD FRIEDLAND AGREE TO PAY THE GOVERNMENTS A MINIMUM OF $7 MILLION WITH A POTENTIAL PAYMENT OF UP TO $40 MILLION, FOR RESPONSE COSTS RELATING TO THE SITE. THE COMMONWEALTH OF MASSACHUSETTS IS ALSO A PARTY TO THIS CONSENT DECREE. THE GOVERNMENT'S LIABILITY THEORY AGAINST THE FRIEDLAND IS BASED UPON THEIR STATUS AS OWNERS UNDER CERCLA SECTION 107(A). IN PARTICULAR, THE FRIEDLANDS OWNED (BUT DID NOT OPERATE)THE SITE BETWEEN 1960 AND 1979. DURING THIS PERIOD THE FRIEDLANDS LEASED THE PROPERTY TO SEVERAL COMPANIES. EPA HAS EVIDENCE INDICATING THAT, IN THE COURSE OF THEIR OPERATIONS, THE LESSEES IMPROPERLY DISPOSED OF POLYCHLORINATED BIPHENYLS, VOLATILE ORGANIC COMPOUNDS, AND METALS AT THE SITE. ACCORDINGLY, EPA IDENTIFIED NOT ONLY THE FRIEDLANDS, BUT ALSO THEIR LESSEES AS POTENTIALLY RESPONSIBLE PARTIES AT THE SITE. IN 1992 FOLLOWING THE FAILURE OF THESE PARTIES TO SETTLE THEIR LIABILITY AND TO COMPLY WITH AN EPA UNILATERAL ADMINISTRATIVE ORDER (UAO) TO PERFORM THE CLEANUP, THE UNITED STATES AND THE COMMONWEALTH SUED THEM TO RECOVER SITE RESPONSE COSTS. UNTIL RECENTLY, THE PARTIES ATTEMPTS TO SETTLE THIS LITIGATION WERE FRUSTRATED BY THE UNWILLINGNESS OF FPE AND CDE TO COME FORWARD WITH A MEANINGFUL OFFER IN LIGHT TO THE MAGNITUDE OF THE ESTIMATED SITE RESPONSE COSTS. IN MAY 1994, HOWEVER, A NOVEL SETTLE