Guidance: Establishment, Management and Use of Superfund Special Accounts

Guidance serves as a reference guide for issues involving the deposit and use of special accounts. Issued 10/4/2002.

Section IV, Part B of this guidance is superseded by the 9/28/10 guidance on special account funds. 
Section IV, Part C and Attachment 2 of this guidance is superseded by the 3/27/2018 final guidance on disbursement of special accounts.

• Consolidated Guidance on the Establishment, Management and Use of CERCLA Special Accounts (pdf) (219.18 KB, 10/4/2002)