AMERECO FILED FOR CHAPTER 11 BANKRUPTCY ON FEBRUARY 26, 1990. AMERECO OWNS AND OPERATES HAZARDOUS WASTE AND PCB FACILITIES IN MISSOURI AND ARIZONA AND IS SUBJECT TO REGULATIONS UNDER RCRA AND TSCA. AMERECO IS ALSO SUBJECT TO CLOSURE REQUIREMENTS AT ITS FACILITIES. THE REFERRAL IS PRIMARILY FOR CLAIMS WHICH EPA MAY HAVE FOR ANY RESPONSE COSTS ASSOCIATED WITH CLOSURE AND FOR ANY CLAIMS FOR PENALTIES FOR REGULATORY VIOLATIONS.