On May 9, 2016, EPA signed a Memorandum of Agreement (MOA) with the Respondent to release a potential Windfall Lien pursuant to Section 107(r) of CERCLA, 42 U.S.C. 9607(r) in consideration of 50% of the sale proceeds from the Jones & Laughlin Ore Superfund Site. The Respondent took title to the Site through a tax foreclosure proceeding on April 7, 2014 for unpaid real property taxes. EPA conducted an emergency removal action at the Site from September 15 - November 17, 2014 to address deteriorating bags of asbestos debris, mercury devices and containerized wastes of hazardous substances. During the 2014 removal activities, a site assessment was conducted of asbestos-containing materials in three buildings in extremely poor condition in close proximity to the removal activities. EPA conducted further removal activities from September 2, 2015 to October 28, 2015, consisting of asbestos abatement and demolition in the three identified buildings. EPA incurred $300,900 in total costs for both removal actions.