Alabama Small Business Oil Spill Recovery Resources
July 2010 Table of Contents
1. Alabama Small Business Development Centers……………………………………. 2 2. Baldwin EDA and Faulkner Regional Initiative……………………………………… 3 3. BP Claims Overview……………………………..………………………...... 4 3.1 BP Claims Offices..…………………………………………………………...6 3.2 BP Claims FAQ’s…………...…………………………………………….. 7 3.3 BP Community Outreach Centers……………………...... 9 3.4 BP Important Numbers..……………………………………………………. 10 4. U.S. Coast Guard Claims-NPFC Overview…………………………………………... 11 4.1 NPFC Claims FAQ’s………………………………………………………... 14 5. SBA Disaster Assistance…...………………………………………………………… 16 5.1 SBA Business Recovery Centrs…………………………………………….. 16 5.2 SBA EIDL Details………………………………………………………...... 17 5.3 SBA EIDL Application……………………………………………………… 18 5.4 SBA Disaster Loan FAQ’s…………………………………………………… 20 6. Unemployment………………………….……………………………………………. 28 6.1 Locating Oil Spill Jobs..…………………………………………...... 28 7. Taxes....……………………………...... 29 7.1 IRS-Federal Taxes……………...……………………………………………. 29 7.2 Tax Payer Advocates……………………………………………………….. 29 7.3 IRS FAQ’s………...………………………………………………………… 30 7.4 Alabama Department of Revenue FAQ’s………………………………….. 33 8. General Oil Spill Related Information….……………………………………...... 34 8.1 Federal Fisheries….………………………………………………………… 34 8.2 Beach Statuses………………………………………………………………. 35 8.3 Port Information……………………………………………………………... 35 8.4 Unified Command…………………………………………………………… 35 8.5 Vessels of Opportunity………………………………………………………. 35 8.6 Volunteering…………………………………………………………………. 36 8.7 Reporting an Incident………………………………………………………… 37 8.8 Miscellaneous Resources...... ………………………………………………. 38 9. Contacts and Directories……………………………………………………………… 39 9.1 Media Contacts…………………………………………………………….. 39 9.2 Legislature Contacts………………………………………………………… 41 9.3 Local Financial Advisors/Accountants………………………………………. 42 9.4 Chambers and City Contacts……………………….……………………….. 42 9.5 Department of the Interior…………………………………………………… 43 9.6 U.S. Coast Guard……………………………………………………………. 44 10. County Statistics……………………………………………………………………… 45 10.1 Mobile County………………………………………………………………. 45 10.2 Escambia County……………………………………………………………. 46 10.3 Baldwin County……………………………………………………………… 47 10.4 Covington County……………………………………………………………. 48 10.5 Geneva County………………………………………………………………. 49 10.6 Washington County………………………………………………………….. 50 10.7 Clarke County………………………………………………………………. 51 10.8 Monroe County………………………………………………………….. 52 1. Alabama Small Business Development Centers
Business owners adversely affected by the recent Deepwater BP Oil Spill can apply for SBA disaster loan payment deferrals and SBA Economic Injury Disaster Loans (EIDL), which cover economic damages to their businesses. Businesses can receive disaster loan assistance and confidential business consulting at no cost to the owner at ASBDC Locations throughout Alabama. Contact the ASBDC at 1-877-825-7232 for additional assistance.
• Applying for low-interest SBA disaster loans, economic damages to their businesses For more information about federal diaster loans visit www.sba.gov/services/disasterassistance. You can apply online at https://disasterloan.sba.gov/ela. • Cash flow projections for disaster loan packages and to determine if your business will have a positive cash flow • Assessing business economic injury • Determining other sources of financial assistance besides the SBA Disaster Loan program • Evaluating the financial strength of your business • Reviewing your options before you make a final decision on your business
Companies in Mobile, Baldwin, Washington, and Escambia counties should contact:
University of South Alabama SBDC Mr. Thomas Tucker, Director 307 University Blvd.8 College of Business, MCOB Room 118 Mobile, AL 36688 251-460-6004 www.southalabama.edu/sbdc
Companies in Covington and Geneva counties should contact:
Troy University SBDC Ms. Sandra Lucas, Director 100 Industrial Blvd. Troy, AL 36081 334-674-2425 cibed.troy.edu/sbdc
Companies in Clarke County should contact:
University of West Alabama SBDC Mr. Donald Mills, Director Guy Hunt Technical Complex, R122 Station 35Livingston, AL 35470 205-652-3665 www.sbdc.uwa.edu
2 2. Baldwin EDA and Faulkner Regional Initiative
Gulf Coast Business Support Center Faulkner State Community College 3301 Gulf Shores Parkway, Room 105 Gulf Shores, AL 36542 Phone 251-968-3118 www.gulfcoastbsc.com
Contact: Ms. Jeannette Harris E-mail: [email protected]
Ed Bushaw, Gulf Shores Campus Director E-mail: [email protected]
SBA Disaster Loan contact at BSC location: Sandra Faubert 404-695-6667
SBA Disaster Team Locations and Contacts
Baldwin County
Harry Roberts Community Center 300 East 16th Street Gulf Shores, AL 36542
Regional Manager Grady Billinglea Phone 404-387-1680
Loan officers Norm Dault 404-387-3400 Hector Nieves 404-909-0725 Bill Hebbard 404-895-7353
Mobile County
Bayou La Batre Community Center 12745 Padgett Switch Road Irvington, AL 36544
Wendall Harrington 404-695-3589
3 3. BP Claims Overview
BP Claims Number 1-800-440-0858 24 Hours 7 Day a Week
Claims Process
WHO: Private individuals, businesses, and government entities may file claims.
WHAT: You may be eligible for compensation for loss of income (including wages, and impacted private business—fishing, rental property, tourism business, etc.) and property damage or loss. Although claims for bodily injury are not compensable under the Oil Pollution Act of 1990, BP is also committed to evaluating each claim for bodily injury submitted through the claims process on a case-by-case basis.
HOW: Call BP Claims Line at 1-800-440-0858 to be assigned a claim number—this is the required 1st step. The line is toll-free and available 24 hours a day, 7 days a week.
Claims can also be filed online at www.bp.com/claims or in person at one of the 5 BP claims centers listed below.
QUESTIONS: If you have any questions about submitting a claim, you may call the BP Claims Line and speak with an operator or visit one of the 5 claim centers.
NEXT: Each claim will be assigned to a claims rep who will contact you to ask for additional information regarding your claim. You must have a claim in the system and a claim number to receive compensation. Claimants should file one claim. They can report different types of damages on the same form with the same claim number. Multiple claim numbers will delay the review of the claim.
Claim Documents Examples:
Business Consult with a financial advisor if applicable If you do not have a financial advisor you can contact your local Chamber of Commerce to find one Business License Number Description of the business Description of how business was impacted by the incident Tax returns Historical monthly P&L detailing revenue and expenses Current monthly P&L Loss calculation (historical revenue and current revenue Any other documentation you can provide to substantiate your loss
Individual W-2 1099 Description of how you were impacted by the incident Loss Calculation (historical wage information and current wage information) Employer Name Letter from employer indicating employee was let go d ue to the incident (if applicable) Any other documentation to substantiate your loss
4 Claims Number Staffing ESIS (3rdParty Vendor) mans Hotline ESIS Local Claims Representative in Houma and Theodore, AL. ESIS®, Inc. (ESIS) is currently working at BP's direction to administer claims associated with the Deepwater Horizon incident. ESIS is processing claims according to BP's guidelines as overseen by the U.S. Coast Guard in compliance with the Oil Pollution Act of 1990. To date, ESIS has more than 700 claims professionals in 32 field offices in Alabama, Florida, Louisiana, and Mississippi. ESIS uses licensed claims professionals where required.
Claims Payment Within 5 business days once approved, if less than $5,000
BP Claims Online
The Online Forms claim is available in three languages:
English https://www.bp.com/secure/iframe.do?categoryId=9033722&contentId=7062138
Vietnamese https://www.bp.com/secure/iframe.do?categoryId=9033799&contentId=7062420
Spanish https://www.bp.com/secure/iframe.do?categoryId=9033798&contentId=7062408
The toll-free number for the BP claims line is 1-800-440-0858. The line is available 24 hours a day, 7 days a week.
Personnel at the Claims Line will provide each caller with information on how to submit a claim. Each claim will be assigned to an adjuster and the claim will promptly be investigated and evaluated. Larger and more complex claims may require additional investigation and documentation prior to evaluation and resolution. BP should pay resolved claims promptly.
Specific questions on claims data and guidelines should be addressed to the BP Claims Press Office at either (281) 366-6965 or (281) 366-0265.
All claims regardless of amount should be routed through the Claims line for assignment of Claim Number Claims will be tracked so status can be provided ESIS provides Weekly Claim Summaries to BP Finance Section Chief ESIS has delegated authority to pay claims below $500 with supporting documentation Claims between $501 and $5,000 must be decided by BP Finance Section Leader Claims above $5,000 must be routed through BP Legal Payments should reach claimants within 5 business days when resolved
Those who have already pursued the BP claims process and are not satisfied with BP’s resolution, can call the Coast Guard at (800) 280-7118.
No person asserting a claim or receiving payment for interim benefits will be asked or required to sign a release or waive any rights to: • Assert additional claims • File an individual legal action • Participate in other legal actions associated with the Deepwater Horizon incident
5 BP Claims Offices
Alabama Foley, AL (Gulf Shores/Orange Beach/Bone Secour) 1506 North McKenzie Street (HWY 59) Suite 104 Foley, AL 36535 Kevin Thibodeaux, Manager 1-800-573-8249
Bayou La Batre, AL 13290 N. Wintzell Avenue Bayou La Batre, AL 36509 Scott Lewis, Manager 1-800-573-8249
Gulf Shores/Orange Beach, AL (Baldwin County) 24039 Perdido Beach Blvd Suite 1 Orange Beach, AL 36561 Mike Barnes, Manager 1-800-573-8249
Dauphin Island 1008 Alabama Ave Dauphin Island, AL 36528 Paul Sonnier, Manager 1-800-573-8249
Mobile (Mobile County) 325 East I-65 Service Rd. S. (Beltline Hwy) Suite 1 Mobile, AL 36606 Scott Listuon and Greg Wasinger, Managers 1-800-573-8249
6 BP Claims FAQ’s
1. I have property damage or am out of work because of the oil spill, is there help available?
Yes, you may file a claim with BP for damages you have had because of the oil spill. Claims with BP may be filed by: 1. Calling the BP Claims Line at 1-800-440-0858. The line is toll-free and available 24 hours a day, 7 days a week 2. Online at www.bp.com/claims
If you have questions or need to submit documentation regarding your claim, you may want to visit one of 25 BP claims centers located throughout the impacted states. Claim centers are open 7 days a week from 8 a.m. to 7 p.m. To locate the BP Claims center nearest you call the BP Claims line or visit www.deepwaterhorizonresponse.com and click the link for “claims”.
2. What types of damages can I file a claim for?
You may be eligible for compensation for loss of income or profits (including for fishing and rental property), and property damage or loss. The Oil Pollution Act of 1990 defines eligible types of damages:
Removal or Cleaning Costs: “Removal Costs” means the costs of removal that are incurred after a discharge of oil has occurred or, in any case in which there is a substantial threat of a discharge of oil, the costs to prevent, minimize, or mitigate oil pollution from such an incident. o Example: You own waterfront property where a boat and dock were oiled. You may have a claim for the cost of the contractor used to remove the oil from your property. o Eligible Claimant: Anyone incurring removal costs.
Real and Personal Property Damage: damage or economic loss related to the destruction or harm of real or personal property. o Example: You own a recreational boat or waterfront property that was oiled. You may have a claim for the cost of restoring your property to its pre-spill condition. o Eligible Claimant: Person or entity who owns or leases the property.
Loss of Profits and Earning Capacity: due to the injury or loss of real property, personal property, or natural resources. o Example: Shrimpers who cannot operate due to the closed Gulf waters; seafood producers and packers; businesses affected by the reduced tourism such as hotels, restaurants, charter tours. o Eligible Claimant: Anyone with loss of profits or income.
3. Who can file a claim with BP?
Individuals, businesses and governments that can document economic or property damages directly related to the oil spill may file a claim; however, claims are not guaranteed to be paid.
4. How do I file a claim with BP?
Claims with BP may be filed by:
1. Calling the BP Claims Line at 1-800-440-0858. The line is toll-free and available 24 hours a day, 7 days a week 2. Online at www.bp.com/claims
5. I filed a claim with BP, what’s next?
You will be contacted by a BP Claims Representative. The Claims Representative will verify your identity, ask you for documentation regarding your claim, and answer questions you may have.
7 6. What types of documentation do I need to file a claim?
The BP Claims Representative who contacts you after you have filed a claim will explain the types of documentation you will need to substantiate your claim. You may be asked to provide documents such as: a pay stub, deposit slip, W2 tax form, photographs, contact information for the Captain you were employed by, proof of ownership or title to property. You may refer to the BP Claims Manual found on www.bp.com website.
7. I have questions regarding my BP claim, who can I contact?
If you have questions about submitting a claim or a claim you have already submitted, you may call 1-800- 537-8249 for information on your claim OR visit one of 25 BP claims centers. Claim centers are open 7 days a week from 8 a.m. to 7 p.m. To locate the BP Claims center nearest you call the BP Claims line or visit www.deepwaterhorizonresponse.com and click the link for “claims.”
8. English is not my first language, are there translation services available?
Yes, the claims forms on www.bp.com/claims are available in Vietnamese and Spanish. Additionally, some BP Claims centers have translators available. For locations call the BP Claims Line at 1-800-440-0858:
Vietnamese Spanish Cambodian Alabama: Bayou LaBatre Alabama: Mississippi: Mississippi: Bay St Louis, Biloxi Bayou LaBatre, Orange Beach, Bay St Louis Louisiana: New Orleans East, Mobile Venice, Gretna
9. I filed a claim with BP for loss of income and received a check for this month, what about next month?
You will NOT need to file a new claim. A BP claims representative may ask you for additional documentation regarding your income. You may have received your first check in person, however, additional payments will be mailed to the address you provided when you filed your claim. You can expect your second check about 30 days after you received your first payment. If you have additional questions, please call the BP Claims Line at 1-800-440-0858.
10. Can I file a claim with the U.S. Coast Guard’s NPFC?
Yes. The U.S. Coast Guard’s National Pollution Funds Center (NPFC) administers the Oil Spill Liability Trust Fund, which is governed by the Oil Pollution Act of 1990. Before filing a claim with NPFC, individuals, businesses, and local government must first file a claim with BP as one of the Responsible Parties. States may choose to file claims directly with NPFC. If BP denies the claim OR the claim goes unsettled for 90 days, claimants may then apply to the NPFC. With the exception of State governments, parties will not be able to file a claim with the NPFC without first applying to BP.
11. How do I file a claim with the U.S. Coast Guard’s NPFC?
A claim with NPFC must be submitted in writing and mailed to:
US COAST GUARD STOP 7100 (ca) 4200 Wilson Boulevard, Suite 1000 Arlington, Virginia 20598-7100
For more information, you may contact the NPFC at 1-800-280-7118 or visit www.uscg.mil/npfc/claims.
8
12. Can I file a claim with both BP and the U.S. Coast Guard’s NPFC?
Yes, however, before filing a claim with NPFC, individuals, businesses, and local government must first file a claim with BP as the Responsible Party. If BP denies the claim OR the claim goes unsettled for 90 days, claimants may then apply to the NPFC. Individuals and businesses will not be able to file a claim with the NPFC without first applying to BP.
U.S. Coast Guard Joint Information Center: +1 713 323 1670/1 Environmental hotline and community information: +1 866 448 5816
BP Community Outreach Centers
Ashley Babb BP Community Outreach [email protected]
Alabama
The BP Community Outreach Centers are responsible for assisting Alabama residents and businesses with any information and/or assistance on the Deepwater Horizon incident. These offices are open from 8:00 am to 5:00 pm daily.
Mobile County -- Phone: 251-382-6878 2430 Bienville Blvd -- Dauphin Island, AL 36528
Baldwin County -- Phone: 251-382-6202 1506 North McKenzie St (Highway 59), Suite 104 -- Foley, AL 36535
SBA Recovery Centers in Alabama
Baldwin County/Gulf Shores Harry Roberts Community Center 300 East 16th Street Gulf Shores, AL 36542 Language: Primarily English, some Spanish
Mobile County/Bayou LaBatre Bayou LaBatre Community Center 12745 Padgett Switch Road Irvington. AL 36544 Language: Primarily English, Cambodian, Vietnamese and Laotian
Business Support Center (Various resources located in one place) Faulkner State Community College Campus Highway 59 Room 105 Gulf Shores, AL
9
BP Important Numbers
Claims: 1-800-440-0858 BP and Federal Government Hotline : 1-866-448-5816 BP Employment Claims: 1-800-440-0858 To report oiled wildlife : 1-866-557-1401 To discuss spill related damage / claims: 1-800-440-0858 or http://bit.ly/cEe9WU> To register as a consultant : 1-281-366-5511 To make suggestions : 1-281-366-5511 To report and register boats to assist : 1-281-366-5511 Oil Spill Employment : 1-281-538-0000 Transocean Hotline : 1-832-587-8554 MI Swaco Hotline : 1-888-318-6765 BP Family and Third Party Hotline : 1-281- 366-5578
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4. U.S. Coast Guard Claims Process-National Pollution Funds Center http://www.uscg.mil/npfc
If claimants are not satisfied with their resolution, they are urged to call the National Pollution Funds Center (NPFC) at 1-800-280-7118. See below for more details.
Email: [email protected]
FIRST: Must first file a claim with BP.
WHO: Both private individuals and businesses who have filed claims with BP that have both been denied OR not settled within 90 days may file claims.
HOW: Claims must be submitted to the NPFC in writing to: US Coast Guard Stop 7100 (ca) 4200 Wilson Blvd, Suite 1000 Arlington, Virginia 20598-7100
QUESTIONS: For more information on the US Coast Guard’s claim process, and what information to provide with your claim, call 1-800-280-280-7118 or visit www.uscg.mil/npfc/claims
Overview
The Oil Pollution Act of 1990 (33 U.S.C. 2701-2761) amended the Clean Water Act and addressed the wide range of problems associated with preventing, responding to, and paying for oil pollution incidents in navigable waters of the United States. It created a comprehensive prevention, response, liability, and compensation regime to deal with vessel- and facility-caused oil pollution to U.S. navigable waters. OPA greatly increased federal oversight of maritime oil transportation, while providing greater environmental safeguards by:
• Setting new requirements for vessel construction and crew licensing and manning, • Mandating contingency planning, • Enhancing federal response capability, • Broadening enforcement authority, • Increasing penalties, • Creating new research and development programs, • Increasing potential liabilities, and • Significantly broadening financial responsibility requirements.
Title I of OPA established new and higher liability limits for oil spills, with commensurate changes to financial responsibility requirements. It substantially broadened the scope of damages, including natural resource damages (NRDs), for which polluters are liable. It also authorized the Oil Spill Liability Trust Fund (OSLTF) up to $1 billion to pay for expeditious oil removal and uncompensated damages. (The Energy Policy Act of 2005 later raised the limit of the Fund to $2.7 billion; and the Delaware River Protection Act of 2006, title VI of the Coast Guard and Maritime Transportation Act of 2006, increased the limits of liability.)
OSLTF administration was delegated to the U.S. Coast Guard by Executive Order; and on February 20, 1991, the National Pollution Funds Center (NPFC) was commissioned to:
11 • Implement certain provisions of OPA, Title I; • Administer the OSLTF; • Ensure funding for federal response; and • Recover costs from liable parties.
The RP likewise has primary responsibility for handling claims, including advertising, adjudication, and payment. The RP may establish a claims office to serve the affected area for spills with large claims potential.
If the RP does not fulfill this responsibility, the NPFC performs the claims adjudication function and charges the cost to the RP. The government uses the OSLTF Principal Fund to pay these claims. Likewise, if the RP denies a claim, the claimant can then submit it to the NPFC for adjudication. If the NPFC pays the claim, it then bills the cost to the RP.
If the RP does not settle a claim within 90 days, the claimant may sue in court or submit the claim to the NPFC for adjudication. The NPFC also accepts claims when the claimant has presented a claim to the RP and the RP does not settle it within 90 days of presentment or when the RP denies the claim.
Claimants have the right to submit a number of smaller claims rather than waiting to submit a single, comprehensive claim after all known damages have been analyzed and tabulated. Documentation for each interim claim must clearly show that the cost was not included in a previous claim. Either the RP or the NPFC may pay interim claims with appropriate documentation. An interim payment does not limit a claimant’s right to claim for other damages.
What Can the Fund be Used for? Federal Removal Costs, which include payment to cleanup contractors (Oil Spill Response Organizations, or OSROs), overtime for government personnel, equipment used in removal operations (generally at established standard rates or lease costs), testing to identify the type and source of oil, disposal of recovered oil and oily debris, and preparation of associated cost documentation.
• Claims for costs and damages specified in OPA: • Uncompensated removal costs, • Natural resource damages (NRD), • Real/personal property, • Loss of profits, • Loss of subsistence use of natural resources, • Loss of government revenues, • Increased costs of government services, and • Claims from RPs asserting a defense to liability.
Who Can Access the Fund?
• All Federal On-Scene Coordinators (FOSCs) obtain immediate access to a funding account and ceiling for incident response through a Web application managed by the NPFC. • Other Federal, State, Local, and Indian tribal government agencies assisting the FOSC get reimbursable funding authority via an FOSC-approved Pollution Removal Funding Authorization (PRFA). NPFC works with the FOSCs and the agencies to set PRFAs in place. • Natural resource trustees (designated by the President of the United States, state, territorial governor, or Indian tribal governing authority) have several tools for accessing the OSLTF to pay for natural resource assessments and restoration. • Claimants (individuals, corporations, and government entities) can submit claims for uncompensated removal costs and OPA damages (listed above) caused by the oil spill to the
12 NPFC if the RP does not satisfy their claims. NPFC adjudicates the claims and pays those with merit.
General Claims Questions Call 800-280-7118 / 202-493-6830, or Email: [email protected]
Business Hours Monday - Friday, 7:30 a.m. - 4:00 p.m. Eastern Standard Time
-Property Damage (Boats) Tom Morrison -Loss of Profits & Earning Capacity Chief Claims Adjudication -Loss of Gov't Revenue Division -Increased Public Services 202-493-6831
TTN: CLAIMS ADJUDICATION NATIONAL POLLUTION FUNDS CENTER US COAST GUARD STOP 7100 4200 WILSON BLVD STE 1000 ARLINGTON VA 20598-7100 Fax: 202-493-6937
13 NPFC Claims FAQ’s
Do we have to submit the NRD claim to the Responsible Party?
Yes. The Oil Pollution Act (OPA) requires claimants to first submit their claims to the Responsible Party (RP). If the RP denies liability or fails to settle within 90 days, you may then present the claim to the NPFC. You must include documentation of your submission to the RP as well as any other communications with the RP with your claims submission to the NPFC.
What if there is no Responsible Party?
If there is no RP, such as in the case of a mystery spill, you must describe the circumstances of the spill and explain why an RP was not identified.
How long do we have to submit claims after an incident?
For OPA-based damage claims, you have three years after the date on which the injury and its connection with the incident were reasonably discoverable to submit a claim. However, if you conducted the assessment in accordance with the damage assessment regulations (15 CFR 990), you have three years from the date the assessment was completed.
What are the types of NRD funding available from the NPFC?
Natural Resource Trustees can request funding from the NPFC for:
• Preassessment activities (initiation of natural resource damage assessment), • Natural resource damage assessment (NRDA) and/or restoration, and/or • Emergency restoration.
What is the difference between an Initiate Funding Request and a NRD claim?
An initiate funding request provides a mechanism by which funds needed by trustees to initiate preassessment activities immediately following an oil spill can be reimbursed. A natural resource damage assessment claim is a trustee request for funding to cover expenses incurred (or expected to be incurred) from injury assessment and/or restoration activities.
Can a State and/or Tribal Trustee request initiate funding or submit a NRD claim without a Federal Trustee?
Any Tribal, State, or Federal Natural Resource Trustee can submit NRD claims to the NPFC for damages resulting from an oil spill incident. However, only a Federal Lead Administrative Trustee (FLAT) may submit requests for initiate funding; non-Federal Trustees are encouraged to work with the FLAT on preparing and submitting the initiate request.
Are there published guidelines or procedures for conducting natural resource damage assessements (NRDAs)?
Yes. The regulations at 15 CFR 990 provide a useful (but not required) framework for conducting NRDAs. Further, NOAA has published guidance documents for conducting NRDAs, which are available at http://www.darrp.noaa.gov/library/1_d.html.
What is the Daubert Standard, and is this standard used by the NPFC during claim adjudication?
14 The Daubert Standard is used in federal courts to establish scientific validity of evidence. While there is no definitive checklist of criteria, and much is left up to the discretion of the judge, there are several "pertinent issues" that are recommended to be taken into account and are mentioned in the published court opinion [Daubert v. Merrell Dow] on the matter. These include:
• Whether the methods upon which the testimony is based are centered upon a testable hypothesis; • The known or potential rate of error associated with the method; • Whether the method has been subject to peer review; • And whether the method is generally accepted in the relevent scientific community.
It is also acknowledged in the court opinion that, "in some instances, well-grounded but innovative theories will not have been published. Some propositions, moreover, are too particular, too new, or of too limited interest to be published." This further emphasizes the discretion given to the judge in determining scientific validity. The principles of the Daubert Standard are often used by the NPFC during a claim adjudication to confirm the scientific validity of a claim. However, as stipulated by the court opinion, consideration is still given to "well-grounded and innovative theories" that may not have been subject to an accepted peer review due to the unpredictable and often unique circumstances of oil spills.
How is "rebuttable presumption" obtained?
In order to obtain "rebuttable presumption" for claim adjudication, the regulations at 15 CFR 990 need to be followed during the natural resource damage assessment (NRDA) process. The regulations at 15 CFR 990 require that documentation be provided that demonstrates an appropriate and defensible NRDA was conducted. Examples of documentation commonly produced during an NRDA that may demonstrate adherence to 15 CFR 990 regulations can be found in the NRD Funding Guidelines. However, there are no requirements above and beyond demonstration of adherence to 15 CFR 990 that must be met to obtain a rebuttable presumption.
15 5. SBA Disaster Assistance
As of June 24th, the SBA has approved 88 economic injury assistance loans to date, totaling more than $5.58 million for small businesses in the Gulf Coast impacted by the BP oil spill. Additionally, the agency has granted deferments on 441 existing SBA disaster loans in the region, totaling more than $1.96 million per month in payments.
Through its Office of Disaster Assistance (ODA), the SBA is responsible for providing affordable, timely and accessible financial assistance to homeowners, renters and businesses following a disaster. Financial assistance is available in the form of low-interest, long-term loans.
SBA’s disaster loans are the primary form of federal assistance for the repair and rebuilding of non-farm, private sector disaster losses. For this reason, the disaster loan program is the only form of SBA assistance not limited to small businesses. Disaster Assistance has been part of the agency since its inception in 1953.
If a business owner does not know how much of their loss will be covered by BP, insurance or other sources, the SBA will consider making a loan for the total loss up to its loan limits, provided the borrower agrees to use proceeds from any settlement to reduce or repay their SBA loan.
SBA Disaster Assistance Customer Service Center (800) 659-2955 (Mon.-Fri. 8:00 AM to 6:00 PM; Sat/Sun; 9:00 AM to 5:30 PM, EDT) (800-877-8339 for speech or hearing disabilities) [email protected]
SBA Business Recovery Centers (BRC’s) Open Monday-Friday 8:00 AM to 5:00 PM
Baldwin County Mobile County Harry Roberts Community House Bayou LaBatre Community Center 300 E. 16th Avenue 12745 Padgett Switch Road Gulf Shores, AL 36542 Irvington, AL 36544
Business Support Center (Various resources located in one place) Faulkner State Community College Campus Highway 59 Room 105 Gulf Shores, AL
Business loan applications can be completed and sent from the SBA website at www.sba.gov/services/disasterassistance
Completed applications should be returned to one of the Centers or mailed to: U.S. Small Business Administration, Processing and Disbursement Center, 14925 Kingsport Road, Fort Worth, TX. 76155.
SBA provides low interest disaster loans to homeowners, renters, businesses of all sizes and private, non- profit organizations to repair or replace real estate, personal property, machinery & equipment, inventory and business assets that have been damaged or destroyed in a declared disaster.
16 U. S. SMALL BUSINESS ADMINISTRATION (SBA) FACT SHEET ECONOMIC INJURY DISASTER LOANS
SBA DISASTER DECLARATION DUE TO THE GOVERNOR’S CERTIFICATION OF ECONOMIC INJURY
STATE: ALABAMA #12174 (Disaster # AL-00032)
COUNTIES: Baldwin and Mobile Counties; and contiguous counties of Clarke, Escambia, Monroe and Washington in the State of Alabama; contiguous Escambia County in the State of Florida; and contiguous counties of George, Greene and Jackson in the State of Mississippi.
INCIDENT AND DATE: Deepwater BP Oil Spill Occurred April 20, 2010 and continuing
APPLICATION DEADLINE: February 14, 2011
Type of Disaster Loan:
Economic Injury Disaster Loans (EIDLs) – are working capital loans to help small businesses, small agricultural cooperatives and most private, non-profit organizations of all sizes meet their ordinary and necessary financial obligations that cannot be met as a direct result of the disaster. These loans are intended to assist through the disaster recovery period.
EIDL assistance is available only to entities and their owners who cannot provide for their own recovery from non-government sources, as determined by the U.S. Small Business Administration (SBA).
Credit Requirements:
Credit History – Applicants must have a credit history acceptable to SBA.
Repayment – Applicants must show the ability to repay the loan.
Collateral – Collateral is required for all EIDLs over $5,000. SBA takes real estate as collateral when it is available. SBA will not decline a loan for lack of collateral, but SBA will require the borrower to pledge collateral that is available.
Interest Rates: Businesses and Small Agricultural Cooperatives without Credit Available Elsewhere: 4.000% Non-Profit Organizations without Credit Available Elsewhere: 3.000%
Loan Term: The law authorizes loan terms up to a maximum of 30 years. SBA determines the term of each loan in accordance with the borrower's ability to repay. Based on the financial circumstances of each borrower, SBA determines an appropriate installment payment amount, which in turn determines the actual term.
Loan Amount Limit: Economic Injury Disaster Loans (EIDL) – The law limits EIDL(s) to $2,000,000 for alleviating economic injury caused by the disaster. The actual amount of each loan is limited to the economic injury determined by SBA, less business interruption insurance and other recoveries up to the administrative lending limit. SBA also considers potential contributions that are available from the business and/or its owner(s) or affiliates. If a business is a major source of employment, SBA has the authority to waive the $2,000,000 statutory limit.
17 Loan Eligibility Restrictions: Noncompliance: Applicants who have not complied with the terms of previous loans are not eligible. This includes prior borrowers who did not maintain required flood insurance.
Insurance Requirements: To protect each borrower and the Agency, SBA requires borrowers to obtain and maintain appropriate insurance. Borrowers of all secured loans (over $5,000) must purchase and maintain hazard insurance for the life of the loan on the collateral property. By law, borrowers whose collateral property is located in a special flood hazard area must also purchase and maintain flood insurance for the full insurable value of the property for the life of the loan.
For more information, contact SBA Disaster Assistance Customer Service Center at (800) 659-2955 or [email protected] www.sba.gov/services/disasterassistance
Submit completed loan applications to: U.S. Small Business Administration Processing and Disbursement Center 14925 Kingsport Road Fort Worth, TX 76155
Application Overview
Identity Information -Employer Identification Number (EIN) for the applicant business and any affiliate businesses -Social Security Number for all principals/owners owning 20% or more of the business
Mortgage or Lease Information -Mortgage holder's name, address and telephone number -Landlord's name, address and telephone number
Insurance Information - Coverage for This Loss, if available -Insurance policy (declaration page) -Settlement information -You may be asked to provide the name address and telephone number of your insurance agent
Financial Information -Copy of the applicant's 3 most recently Federal Income Tax Returns, including all schedules, if available. If this is a new business that has not filed 3 Federal Income Tax Returns, we will need the ones you have filed, if available -Copies of all principals/owners' (with 20% or greater ownership) most recently filed Federal Income Tax Returns, if available -For each principal/owner (with 20% or greater ownership), current bank statements, investment mortgage information, business and farm records, stocks and bonds, and other investment records -The business' current profit and loss statements and balance sheets, if available
Debt Information (principals/owners with 20% or greater ownership) -Creditors' names (include all mortgages, credit cards, installment loans, personal loans, vehicle loans) -Monthly payments -Balances owed
Debt Information (applicant business), if available -Creditors' names, original amount, original date, current balance, maturity date, payment amount, and security
Miscellaneous Information (for the applicant business, each principal/owner with 20% or greater ownership), if available -Account information on existing direct or guaranteed Federal and SBA loans
18 -Details on delinquent taxes -Details on bankruptcies -Details on any outstanding judgments and pending lawsuits
For sole proprietors, your alien registration or permanent residence card (if you are not a U.S. citizen)
For Military Reservist Economic Injury Disaster Loans (MREIDL) only -Name and Social Security Number of essential employee called to active duty -Date called to active duty -Date discharged from active duty, if discharged
19 SBA Disaster Loan FAQ’s
Q. How much can I borrow? A. The amount of money that the SBA will lend you will be based upon the actual cost of repairing or replacing your home and/or personal property, minus any insurance settlements or other reimbursements or grants. The total loan amount is subject to the limits set out above.
Q. Must I use my own money or try to borrow from a bank before coming to the SBA? A. No.
Q. I already have a mortgage on my home. I can't afford a disaster loan plus my current mortgage payment. Can the SBA refinance my mortgage? A. In certain cases, yes. The SBA can refinance all or part of prior mortgages, evidenced by a recorded lien, when the applicant: 1) does not have credit available elsewhere; 2) has suffered substantial uncompensated disaster damage (40 percent or more of the value of the property); and 3) intends to repair the damage. An SBA disaster loan officer can provide more detailed information on your specific situation.
Q. What information do I need to submit for a home and/or personal property loan? A. The necessary information is specified in the loan application. In all cases, it includes an itemized list of personal property losses with the repair or replacement cost of each item. It also includes permission for the IRS to give the SBA information from your last two federal income tax returns. If you have pictures of the damaged property, you can include them as well.
Q. Will the SBA check the losses I claim? A. Yes. Once you have returned your loan application, an SBA loss verifier will visit you to determine the extent of the damage and the reasonableness of the loan request.
Q. How soon will I know if I qualify for a loan? A. That depends on how soon you file a complete SBA loan application. The SBA disaster relief program is not an immediate emergency relief program such as Red Cross assistance, temporary housing assistance, etc. It is a loan program to help you in your long-term rebuilding and repairing. To make a loan, we have to know the cost of repairing the damage, be satisfied that you can repay the loan, and take reasonable safeguards to help make sure the loan is repaid. The SBA loan application asks for the information we need. The faster you return it with all the needed information, the faster we can work on it. We try to make a decision on each complete application within seven to 21 days. Applications filed early can be completed in a much shorter time. We process applications in the order received, so file early. Be sure your application is complete; missing information is the biggest cause of delay.
Q. How soon can I expect the money? A. Loans over $14,000 have to be secured. We won't decline a loan just because you do not have enough collateral, but we do ask for whatever collateral is available. This means that after a loan is approved there are other steps you must take. Usually, the security consists of a first or second mortgage on the damaged real estate. After we approve the loan, we will tell you what documents are needed to close the loan. You return the loan-closing documents to us, we can order the checks. You will receive the money in installments as you need it to repair or replace the damage.
Q. Should I wait for my insurance settlement before I apply to the SBA? A. No. If you do not know how much of your loss will be covered by insurance or other sources, the SBA will consider making a loan for the full amount of the loss, up to our loan limits, provided that you assign the insurance check to the SBA to reduce the amount of the loan.
Q. I would like to get a contractor's estimate for the cost of repairing damage to my home, but I'm having trouble finding one. Should I hold up my application until I get the estimate? A. No. You might miss the deadline for filing your application while waiting for a contractor's estimate. If
20 you have an estimate, include it. The SBA will verify any damage estimates listed on your loan application. Also, the sooner you file a completed application, the sooner the SBA can process it.
Q. If I receive a disaster loan, may I spend the money any way I want? A. No. The disaster loan is intended to help you return your property to the same condition it was in before the disaster. Your loan will be made for specific and designated purposes. Remember that the penalty for misusing disaster funds is immediate repayment of one-and-a-half times the original amount of the loan. The SBA requires that you obtain receipts and maintain good records of all loan expenditures as you restore your damaged property and that you keep these receipts and records for three years.
Q. If my home is completely destroyed, can the SBA lend me money to relocate my home somewhere else? A. If you are unable to obtain a building permit to rebuild or replace your home at its original site, the cost of relocating your home might be included in the loan amount. If, however, you decide to relocate your home without being required to, an SBA loan can be obtained only for the exact amount of the damage. SBA can not make loans involving some relocations. An SBA disaster loan officer can provide more detailed information on your specific situation.
Q. I am a farmer. My home was damaged, and so were my barns, fences, and some of my crops. Am I eligible to apply for SBA assistance? A. You may apply to the SBA for a loan to cover the damage to your home and its contents only. But it may be in your interest to seek assistance first from the U.S. Department of Agriculture for all your damage.
Q. Are secondary homes or vacation homes eligible for loans? A. No, not as homes. They may be eligible for business disaster loans under certain conditions.
Q. Are there any other limitations? A. Yes. Generally, loans will not be made for damage to personal pleasure boats, planes, recreational vehicles, antiques, collections, etc. Also, amounts for landscaping, family swimming pools, etc., are limited.
Q. Is there a minimum monthly payment, and when would the first payment be due? A. The SBA does not have a minimum monthly payment. Payments vary depending upon income and expenses, size of family and other circumstances that may affect your repayment ability. Generally, the first payment is not due until five months after the date of the loan.
Q. I had to remove debris from my property after the disaster. Can this expense be included in my loan application? A. Yes, but your own labor and that of family members cannot be included. Amounts paid to others and any equipment rental can be listed as part of repairs to real estate. Remember that the maximum loan limit on real estate damage is $200,000, and debris removal is included in the limit.
Q. May people over the age of 65 apply for help from the SBA? A. Yes. Loans are made without regard to age.
Q. I've heard that SBA loan applications are complicated and hard to complete. Is this true? A. No. The application form asks you the same information that any bank would request before lending you money. If you need help, SBA disaster personnel are available to explain the forms and give you assistance at no charge. You may use the services of accountants or attorneys if you wish, but be sure they are reliable and that their fees are reasonable. If you choose to use an attorney or an accountant, you must report those fees on your SBA loan application form.
21 Q. Are damages to cars and mobile homes eligible? A. Generally, yes. The loan would be only for uninsured losses.
Q. Do I need flood insurance to get a loan? A. If you are in a special flood hazard area, you must have flood insurance before we can disburse a loan. The amount of insurance required is the insurable value of the property in the special flood hazard area but not to exceed the maximum flood insurance available under the National Flood Insurance Act.
Frequently Asked Questions about Physical Disaster Business Loans:
Q. I've heard that SBA loan applications are complicated and hard to complete. Is this true? A. No. The application form asks you for the same information about the business and its substantial owners and managers that generally is required for a bank loan. If you need help, SBA personnel will explain the forms and give you assistance at no charge. You may use the services of accountants, attorneys or other representatives if you wish, but be sure they are reliable and that their fees are reasonable. You must report the use of a representative and the fees charged on your loan application.
Q. If I receive a disaster loan, may I spend the money any way I want? A. No. The disaster loan is intended to help you return your property to its pre-disaster condition and, under certain circumstances, for mitigating devices. Normally, SBA funds cannot be used to expand or upgrade a business. If, however, city or county building codes require such upgrading, then you can use the SBA loan for that purpose. Your loan will be made for specific and designated purposes. Remember that the penalty for misusing disaster funds is immediate repayment of one-and-a-half times the original amount of the loan. The SBA requires that you obtain receipts and maintain good records of all loan expenditures as you restore your damaged property, and that you keep these receipts and records for three years.
Q. I already have a mortgage on my business or private, non-profit organization. Can the SBA refinance my mortgage? A. In certain cases, yes. The SBA can refinance all or part of prior mortgages, evidenced by a recorded lien, when the applicant: 1) does not have credit available elsewhere; 2) has suffered substantial, uncompensated disaster damage (40 percent or more of the value of the property); and 3) intends to repair the damage. An SBA loan officer can provide you with more detailed information on your specific situation.
Q. Is collateral required for these loans? A. Loans of $14,000 or less do not require collateral. Loans in excess of $14,000 require the pledging of collateral to the extent it is available. Normally the collateral would consist of a first or second mortgage on the damaged business property. In addition, personal guaranties by the principals of a business are required. The SBA will not decline a loan for lack of collateral, but you must pledge available collateral.
Q. When will I know if I get the loan? A. That depends on when you file a complete SBA loan application. To make a loan, we must estimate the cost of repairing the damage, be satisfied that the business can repay the loan from its operations and take reasonable safeguards to help ensure that the loan is repaid. Since we process applications in the order received, the faster you can return it with all the needed information, the faster we can work on it. We try to make a decision on each application within seven to 21 days. Be sure the information in your application is complete; missing information is the biggest cause of delay.
Q. How soon can I expect the money? A. After we approve the loan, we will tell you what documents are needed to close the loan. Once we receive these documents, we can disburse the funds. Because our disaster loans are subsidized, the SBA provides the money in installments, as you need it to repair or replace the damage.
22 Q. Will the SBA check the losses I claim? A. Yes. Once you have returned your loan application, an SBA loss verifier will visit you to determine the extent of the damage and the cost to repair or replace it.
Q. What information do I need to help me complete the loan application form? A. Necessary information is specified in the loan application and includes: a) an itemized list of losses with your estimate of the repair or replacement cost of each item; b) a copy of certain federal income tax information (as specified on the application); c) a brief history of the business; and d) personal and business financial statements. A contractor's estimate for repairing structural damage may be desirable, but you may make your own cost estimate if you wish. Remember to sign and date each part of the application; we cannot process it if you omit any form that requires your signature.
Q. I had to remove debris from my property after the disaster. Can this expense be included in my loan application? A. Yes, but your own labor and that of family members cannot be included. Amounts paid to others and any equipment rental can be listed as part of repairs to real estate. Remember that the maximum loan limit on physical damage is $2.0 million, and debris removal is included in that limit.
Q. I am a farmer. Am I eligible to apply for SBA assistance for damage to my farm? A. No, not for damage to farms. However, you may apply to the SBA only for a loan to cover the damage to your home and its contents. It may be in your interest to seek assistance first from the U.S. Department of Agriculture.
Q. I would like to get a contractor's estimate for the cost of repairing damage to my business, but I'm having difficulty in finding a contractor. Should I hold up my application until I get the estimate? A. No. You might miss the deadline for filing your application by waiting for a contractor's estimate. If you have a contractor's estimate, include it; otherwise include your own. The SBA will verify the damage estimate in your application. The sooner you file a complete application, the faster the SBA can process it.
Q. Should I wait for my insurance settlement before I file my loan application? A. No. Don't miss the filing deadline by waiting for an insurance settlement. The application should be returned to the SBA right away; final insurance information can be added when a settlement is made. We can approve a loan for the total replacement cost; however, you must assign the insurance proceeds to the SBA settlement.
Q. Must I use my own money or try to borrow from a bank before I come to the SBA? A. No. The resources of the business and its principals will be considered in determining the ability of the business to obtain credit elsewhere.
Q. If my business is completely destroyed, can the SBA lend me money to relocate my business? A. Yes. In certain circumstances, limited relocation costs can be included in the loan amount. Whenever relocation is involved, you should contact the SBA disaster office before making any commitments.
Q. Besides the damage to my property, my small business or private, non-profit organization suffered economically from the disaster. Do SBA disaster loans cover these economic losses? A. Yes they do, but only if (1) your business qualifies as small as defined by the SBA (private, non-profit organizations of any size are eligible), and (2) you and your business or private, non-profit organization do not have credit available elsewhere.. The same application is used together with a supplementary form for the economic injury. The maximum amount the applicant and any affiliates may borrow for any one disaster is limited to $2.0 million for both physical damage and economic injury combined.
Q. Is flood insurance needed to get a loan? A. If the applicant is in a special flood hazard area, or if the disaster damage was caused by flooding, it
23 must have flood insurance before we can disburse a loan. If the applicant was legally required to maintain flood insurance but did not, then the SBA will not make a disaster loan.
Frequently Asked Questions about Economic Injury Disaster Loan
Q. How may I use an EIDL? A. The loan will provide you with operating funds until your business or private, non-profit organization recovers. To the extent you could have made payments had the disaster not occurred, you may use the loan to make payments on short-term notes, accounts payable and installment payments on long-term notes.
Q. How much money may I borrow?
A. You may request an EIDL for the amount of economic injury and operating needs, but not in excess of what your business or private, non-profit organization could have paid had the disaster not occurred. In determining your eligible amount, the SBA will look at: * the total of your debt obligations; * operating expenses that mature during the period affected by the disaster, plus the amount you need to maintain a reasonable working capital position during that period; * and expenses you could have met and a working capital position you could have maintained had the disaster not occurred. The amount of your economic injury does not automatically represent the dollar amount of your loan eligibility; the SBA will evaluate the information you provide and determine the reasonableness of your loan request.
Q. Must I submit a personal financial statement with my loan application? A. Yes. The SBA must review your financial statement and one for each partner, officer, director and stockholder with 20 percent or more ownership. The SBA requires the principals of the business to personally guarantee repayment of the loan and, in some instances, to secure the loan by pledging additional collateral.
Q. Must I sell assets that are not used in my regular business operations before I am eligible for an EIDL? A. The SBA will review the availability of such assets to determine if part or all of your economic injury might be remedied by using such assets. The business and its principal owners must use their own resources to overcome the economic injury to the greatest extent possible without causing undue hardship.
Q. If I can borrow from a bank, am I still eligible for SBA assistance? A. Private credit sources must be used as much as possible to overcome the economic injury. The SBA can provide EIDL assistance only to the extent the business (and its principals) cannot recover by using its own resources and normal lending channels.
Q. What are some prohibited uses of an EIDL? A. You may not use funds to pay cash dividends or bonuses, or for disbursements to owners, partners, officers or stockholders not directly related to the performance of services for the business. The SBA will not refinance long-term debts or provide working capital that was needed by the business prior to the disaster.
Q. Is collateral required for an EIDL?
A. Collateral is required for all EIDL loans over $5,000. SBA takes real estate as collateral where it is available. Applicants do not need to have full collateral; SBA will take what is available to secure each loan.
24 Q. How long will I have to pay off the SBA loan? A. The SBA will assess your financial situation and will set loan terms based on your needs and repayment ability. The maximum maturity for disaster loans is 30 years.
Q. What kind of documentation should I use to show my losses? A. In order for the SBA to compare your financial condition and operating results preceding the disaster with those during and since the disaster period, you must furnish balance sheets and operating statements for similar periods of time. The specific requirements are contained in the EIDL application form.
Q. If I receive an EIDL, may I spend the loan money any way I want? A. No. An EIDL is intended to help you maintain a secure financial condition until your business is back to normal. Your loan will be made for specific and designated purposes. Remember that the penalty for misusing disaster funds is immediate repayment of one- and-a-half times the original amount of the loan. The SBA requires that you keep receipts and good records of all loan expenditures for three years following receipt of your SBA loan.
Q. May I expand my business facilities or purchase a new line of inventory with an EIDL? A. No.
Q. If I show the SBA that I am not making a profit, is that enough to qualify me for an EIDL? A. No. Neither lack of profit or loss of anticipated sales alone is sufficient to establish substantial economic injury. Substantial economic injury occurs only when you cannot meet current obligations because of the disaster. Indicators of economic injury might be a larger than normal volume of receivables, a lower sales volume, slow inventory turnover, and the development of delinquencies in trade payables, current accruals and debt payments.
Q. Are private, non-profit organizations eligible for an EIDL? A. Yes, except that religious and certain other private, non-profit organizations are not eligible.
Q. How soon will I know if I get the loan? A. That depends on how soon you file a complete SBA loan application. We must calculate the amount of economic injury and the working capital and other needs of your business or private, non-profit organization. We must be satisfied that you can repay the loan out of business operations, and we must take reasonable safeguards to help ensure the loan is repaid. The SBA loan application asks for the information we need. Since we process applications in the order received, the faster you can return it with all the needed information, the faster we can work on it. We try to make a decision on each application within 21 days. Be sure the information in your application is complete; missing information is the biggest cause of delay.
Q. How soon can I expect the money? A. Loans greater than $5,000 have to be secured. After we approve a request, we will tell you what documents are needed to close the loan. When we receive these documents, we can order the checks. You will receive the money in installments, as it is needed.
Q. Is flood insurance needed to get a loan? A. If the business is in a special flood hazard area, it must have flood insurance before we can disburse a loan. If the business was legally required to maintain flood insurance but did not, a disaster loan will not be made.
Frequently Asked Questions about Military Reservist Economic Injury Disaster Loans
Q. I've heard that SBA loan applications are complicated and hard to complete. Is this true? No. The application form asks you for the same information about the business and its substantial owners and managers that generally is required for a bank loan. If you need help, SBA personnel will explain the forms and give you assistance at no charge. You may use the services of accountants, attorneys, or other
25 representatives if you wish, but be sure they are reliable and that their fees are reasonable. You must report the use of a representative and the fees charged on your loan application.
Q. Must I use my own money or try to borrow from a bank before I come to SBA? No. The resources of the business and its principals will be considered in determining the ability of the business to recover without the assistance of the Federal government.
Q. When should I apply for the loan? As the program applies to military conflicts occurring or ending on or after March 24, 1999, small businesses that meet all the other eligibility requirements have until November 24, 2001 to apply. Otherwise, the filing period begins on the date the essential employee is ordered to active duty and ends 90 days after the date the essential employee is discharged or released from active duty.
Q. What documentation do I need to give SBA to apply for this type of loan? The filing requirements are listed at the beginning of the application (SBA Form 5R). In addition to the financial information required you would normally submit for any loan, your application package must also include the following: - a copy of the essential employee's "orders" for active duty or copy of their discharge or release papers from active duty status - a statement from the small business owner that the reservist is essential to the day-to-day operations of the business along with a written concurrence by the essential employee - a written explanation and estimate of how the essential employee's activation to military service has or will result in the small business experiencing substantial economic injury - a description of the steps the business is taking to alleviate the substantial economic injury - a certification from the small business owner that the essential employee will be offered the same job or similar job upon the employee's return from active duty
Q. What is an essential employee? An essential employee is an individual (whether or not an owner of the small business) whose managerial or technical expertise is critical to the successful day-to-day operations of the small business.
Q. What is meant by a "period of military conflict"? Period of military conflict means (1) a period of war declared by Congress, or (2) a period of national emergency declared by the Congress or the President, or (3) a period of contingency operation. A contingency operation is designated by the Secretary of Defense as an operation in which our military may become involved in military action, operations, or hostilities (e.g., peace keeping operations).
Q. What does "substantial economic injury" mean? Substantial economic injury means that your business either has been or will be adversely impacted by the deployment of the military reservist and that the business is (1) unable to meet its financial obligations as they mature, and/or (2) unable to pay its ordinary and necessary operating expenses, and/or (3) the small business is unable to market, produce or provide a service ordinarily marketed, produced or provided.
Q. When will I know if I get the loan? That depends on when you file a complete SBA loan application. To make a loan, we must be satisfied that the business can repay the loan from its operations and take reasonable safeguards to help ensure the loan is repaid. Since we process applications in the order received, the faster you return the application with all the needed information, the faster we can work on it. We try to make decisions on each application within 7 to 21 days. Be sure the information in your application is complete; missing information is the biggest cause of delay.
Q. How soon can I expect my money? After we approve the loan, we will tell you what documents are needed to close the loan. Once we receive these documents, we can disburse the funds. Because the MREIDL funds are subsidized by the taxpayer,
26 the SBA provides the money in quarterly installments unless otherwise specified in your loan documents. To obtain a Military Reservist Economic Injury Loan Application please contact the Disaster Area Office that serves your state or territory.
27 6. Unemployment
If an individual has lost a job due to the BP oil spill they can apply for unemployment benefits to help replace a portion of their lost income while they look for new work.
Program Description In general, the Federal-State Unemployment Insurance Program provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined under state law including District of Columbia, the Virgin Islands and Puerto Rico), and meet other eligibility requirements of state law.
Unemployment insurance benefits provide temporary financial assistance to eligible workers who are unemployed through no fault of their own who meet eligibility requirements established by state laws. Each state, including the District of Columbia, the Virgin Islands, and Puerto Rico has unemployment insurance programs.
General Program Requirements In order to qualify for this benefit program, you must have worked during a specified period, usually in the past 12 to 18 months, and earned a minimum amount of wages as set by each state. You must also be determined to be unemployed through no fault of your own and meet other state eligibility requirements determined under state law.
To determine your eligibility for unemployment insurance (UI) benefits you should contact the state unemployment insurance agency in the state where you are located as soon as possible after becoming unemployed. In some states, you can now file a claim by telephone and the Internet.
General Information about the Unemployment Insurance Program is available at: http://dir.alabama.gov To file a UI claim over the Internet click on: https://dir.alabama.gov/uc/ICCS/ To file a claim by telephone number: http://dir.alabama.gov/uc/phone.aspx To check the status or get information on your claim: https://dir.alabama.gov/uc/ICCS/
They can also call: 866-234-5382
Managing Agency Alabama Department of Industrial Relations https://dir.alabama.gov/uc/Claims/default.aspx
Locating Oil Spill Jobs
The Alabama Career Center has this site to help identify everyone that is interested in being considered for any job that becomes available as a result of the oil spill. http://es.dir.alabama.gov/local/environment/index.html
28 7. Taxes
IRS-Federal Taxes
To help people in the Gulf Coast area dealing with tax issues, the IRS also announced a special assistance day on July 17 in seven cities. Taxpayers and tax preparers will be able to work directly with IRS employees to resolve tax issues, including specific topics related to the oil spill. The IRS will hold the Gulf Coast Assistance Day in four states:
• Alabama: Mobile. • Florida: Panama City and Pensacola. • Louisiana: New Orleans, Houma and Baton Rouge. • Mississippi: Gulfport.
Times and specific locations will soon be announced and will be available on IRS.gov.
The existing law dictates whether payments received from BP for losses, damage and injuries are taxable.
Reason for Payment Tax Treatment Lost wages or income Taxable Property damage Non-taxable (if payment does not exceed basis in property) Physical damage Non-taxable
The IRS encourages taxpayers in the Gulf struggling with payment or collection issues to contact the agency. The IRS continues to have a number of ways to help taxpayers dealing with oil spill issues or other economic hardship issues, including:
• Assistance of the Taxpayer Advocate Service for those taxpayers experiencing particular hardship navigating the IRS. • Postponement of collection actions in certain hardship cases. • Added flexibility for missed payments on installment agreements and offers in compromise for previously compliant individuals having difficulty paying. • IRS employees will be permitted to consider a taxpayer’s current income and potential for future income when negotiating an offer in compromise. • Accelerated levy releases for taxpayers facing economic hardship.
Local Taxpayer Advocate: 801 Tom Martin Dr, Room 151-PR Birmingham, AL 35211 205-912-5631 Fax: 205-912-5633
Call the Taxpayer Advocate Service toll-free number: 1-877-777-4778 or, Complete Form 911. Fax or mail this form to a Taxpayer Advocate, fax number listed above. This form may also be obtained (via U.S. Mail) by calling the IRS at 1-800-829-3676.
Form 911 requires the Taxpayer Advocate Service to determine if significant hardship exists and what actions can be taken to relieve the hardship. Fax or mail completed form to the Local Taxpayer Advocate.
29 IRS FAQ’s
Q1. Is a taxpayer required to include in gross income payments the taxpayer receives for lost business income, lost wages or lost profits?
A1. Yes. The law requires that a taxpayer include in gross income payments the taxpayer receives for lost business income, lost wages or lost profits. For information on whether estimated tax payments may be required, see Publication 505, Tax Withholding and Estimated Tax.
A self-employed individual who receives a payment that represents compensation for lost income of the individual’s trade or business should include the amount of the payment in net earnings from self- employment for purposes of the self-employment tax. For more information about reporting self- employment income and paying self-employment tax, see Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ).
Generally, a payment to an individual to compensate for lost wages will not be wages for purposes of the social security tax and Medicare tax because it is not an actual payment for employment within the meaning of the law. These payments will also generally not be subject to income tax withholding, unless backup withholding applies. See A2, below, for a discussion of backup withholding. However, if the payment is made by an employer to its own employees, or by a third party to employees of another employer in satisfaction of an obligation of that employer to its employees, the payment may be subject to social security tax, Medicare tax, and income tax withholding.
Q2. Are payments that are made to an individual for lost business income, lost wages, or lost profits required to be reported to the IRS by the person making the payment?
A2. Generally, yes. A person making payments to an individual for lost business income, lost wages or lost profits must report the payments to the IRS on a Form 1099-MISC, Miscellaneous Income, if the payments aggregate $600 or more. Generally, these payments are subject to backup withholding at a rate of 28 percent if the individual fails to furnish the individual’s taxpayer identification number to the payor at or before the time of payment.
A payment that is treated as a payment of wages is subject to reporting on Form W-2, Wage and Tax Statement, and to the same social security tax, Medicare tax and income tax withholding rules that apply to regular wage payments made by an employer to an employee. For more information about withholding from employees' wages, see Publication 15, (Circular E) Employer's Tax Guide.
Under current law, a person making payments to a corporation for lost business income or lost profits is not required to report those payments to the IRS. However, a person who makes payments to a partnership, limited liability company or other non-corporate entity for lost business income or lost profits generally is required to report those payments to the IRS in the same manner as for payments to individuals, and the payments are subject to backup withholding at a rate of 28 percent if the entity fails to furnish its employer identification number to the payor at or before the time of payment.
Q3. Is a taxpayer required to include in gross income payments the taxpayer receives for property damage or destruction?
A3. A taxpayer is not required to include in gross income payments the taxpayer receives for property damage or destruction if the payments do not exceed the taxpayer’s adjusted basis in the damaged or destroyed property. If the payments for property damage or destruction exceed the taxpayer’s adjusted basis in the damaged or destroyed property, the taxpayer will realize gain for federal income tax purposes. If the damage or destruction is an “involuntary conversion,” the taxpayer may defer the tax on any gain if the taxpayer purchases qualifying replacement property that costs at least as much as the payments received for the damaged or destroyed property. (Tax is deferred until the qualifying replacement property is later
30 sold.) An involuntary conversion occurs when a taxpayer’s property is destroyed, stolen, condemned or disposed of under the threat of condemnation and the taxpayer receives other property or money in payment, such as a condemnation award or insurance. See Publication 544, Sales and Other Dispositions of Assets. A person making payments for property damage or destruction is not required to file information returns with the IRS reporting the payments.
Q4. Can a taxpayer claim a casualty loss deduction if payments the taxpayer receives for property that has been damaged or destroyed are less than the taxpayer’s adjusted basis in the property?
A4. A taxpayer may be able to claim a casualty loss deduction if the payments (including insurance proceeds or payments for damages) the taxpayer receives, or reasonably expects to receive, are less than the taxpayer’s adjusted basis in the property. See A5, below, for a discussion of how to compute the possible deduction.
Q5. How does a taxpayer determine the amount the taxpayer may claim as a casualty loss deduction?
A5. With respect to personal-use property, the taxpayer generally may claim as a casualty loss deduction the lesser of (1) the difference between the fair market value of the property immediately before and after the casualty; or (2) the adjusted basis of the property. The amount of the deduction is reduced by any insurance proceeds or other payments the taxpayer receives or reasonably expects to receive. An individual taxpayer must reduce the amount claimed for each casualty loss deduction for personal-use property by $100, and reduce the total amount of casualty loss deductions claimed for personal-use property for one taxable year by 10 percent of the taxpayer’s adjusted gross income.
With respect to business or income-producing property that is partially destroyed, the taxpayer generally may claim as a casualty loss deduction the lesser of (1) the difference between the fair market value of the property immediately before and after the casualty; or (2) the adjusted basis of the property. The amount of the deduction is reduced by any insurance proceeds or other payments the taxpayer receives or reasonably expects to receive. However, if business or income-producing property is completely destroyed and its adjusted basis exceeds its fair market value, the taxpayer may claim a casualty loss deduction equal to the adjusted basis of the property, reduced by payments the taxpayer receives or reasonably expects to receive for the property (including insurance proceeds or payments for damages).
Q6. How does a taxpayer establish the decrease in the fair market value of the property after a casualty?
A6. A taxpayer may use either an appraisal or the cost to repair or clean up the property to determine the decrease in fair market value of the property after a casualty.
Q7. How does a taxpayer report a casualty loss deduction on the tax return?
A7. A taxpayer claims a casualty loss deduction on the tax return for the year in which the casualty occurred. An individual taxpayer claims a casualty loss deduction for personal-use property by reporting the amount of the loss on Form 4684, Casualties and Thefts, and claiming an itemized deduction on Schedule A, Itemized Deductions, of the taxpayer’s return. A taxpayer claims a casualty loss deduction for business or income-producing property on Section B of Form 4684, and on Form 4797, Sales of Business Property, if required. For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts, and Publication 584, Casualty, Disaster, and Theft Loss Workbook.
Q8. Is an individual required to include in gross income payments the individual receives for personal physical injuries or physical sickness, or for emotional distress that is attributable to personal physical injuries or physical sickness?
31 A8. No. An individual generally is not required to include in gross income payments the individual receives on account of personal physical injuries or physical sickness. Personal physical injuries include observable bodily harm such as bruises, cuts, swelling and bleeding. Likewise, an individual is not required to include in gross income payments the individual receives for emotional distress that is attributable to personal physical injuries or physical sickness. Payments for personal physical injuries or physical sickness, or emotional distress attributable to personal physical injury or physical sickness, are not required to be reported on an information return filed with the IRS by the person making the payment.
Q9. Is an individual required to include in gross income payments the individual receives for emotional distress (or symptoms of emotional distress such as insomnia, headaches or stomach disorders) that is not attributable to personal physical injuries or physical sickness?
A9. Yes. The law requires an individual to include in gross income payments the individual receives for emotional distress (or symptoms of emotional distress such as insomnia, headaches or stomach disorders) that is not attributable to personal physical injuries or physical sickness. However, an individual excludes from gross income payments for emotional distress up to the amount of medical care expenses the individual paid related to the emotional distress if the individual did not deduct the expenses in a prior taxable year.
Q10. Are payments made to an individual for emotional distress that is not attributable to personal physical injuries or physical sickness required to be reported to the IRS by the person making the payment?
A10. Yes. A person making a payment to an individual for emotional distress that is not attributable to personal physical injuries or physical sickness must report the payment to the IRS on a Form 1099-MISC, Miscellaneous Income, if it is $600 or more. If the individual does not furnish the individual’s taxpayer identification number to the payor, the payor must backup withhold on the payment at a rate of 28 percent.
32 Alabama Department of Revenue FAQ’s
• Will I be required to pay income tax on payments received from British Petroleum(BP) for damages sustained due to loss of income (Example: Hotel/Condominium (lost rental income), Shrimp Boat Operator (lost seafood income), Gulf Coast retailer/restaurant (lost income due to lower tourism)?
Yes, these payments are in lieu of income you would have received and under current law, are taxable and must be included on your Alabama income tax return. The U.S. Congress or the Alabama Legislature would have to enact special relief in order for the payments not to be subject to tax. If you are already paying estimated taxes on a quarterly basis, be sure to include the amount of the payments you receive from BP in the calculation of the amounts you need to pay each quarter. If you don’t normally make estimated payments, you will have to file and pay quarterly estimated taxes for this income, unless taxes are withheld by BP from the payments you receive.
• Will I be required to pay lodgings tax, sales tax or any other type of transactional tax on payments received due to loss of income from British Petroleum (BP) as damages due to the Gulf oil spill?
No, not unless a portion of the payment received is identified as being for sales tax, lodgings tax or any other transactional tax due the State of Alabama or the counties or municipalities thereof. The State of Alabama and the counties and municipalities will be compensated directly by British Petroleum (BP).
• Are wages earned offshore in the cleanup effort taxable to Alabama?
Yes, employee wages earned within a three mile range of Alabama’s coastline are considered Alabama wages, and employers should withhold Alabama income taxes in the same manner as wages earned onshore.
• Will I be required to pay income tax on payments received from British Petroleum (BP) for damages sustained due to loss of property value from the Gulf oil spill?
No, these payments will not be considered income for tax purposes. However, you must reduce your basis in this property in the amount you receive. Example: You purchased land for $100,000 in 2009. Due to the Gulf oil spill, the estimated property value is now only $50,000. BP gives you $20,000 for damages caused by the Gulf Oil Spill. Your basis in this property is now $80,000. If you sell this property in 2011 for $110,000, you will recognize a gain for Alabama tax purposes of $30,000 ($110,000-$80,000).
• When will reduced property values, as a result of the oil spill, be reflected in property tax notices?
The 2010 property valuation notices recently mailed state property values as of October 1, 2009. The notices will not reflect any impact the oil spill might have on property values since the oil spill occurred after the October 1, 2009, tax lien date. Any impact that the BP oil spill may have on property values will not be reflected until valuation notices are mailed out in the summer of 2011. These will state values as of the October 1, 2010, tax valuation date, and will reflect any impact on values if measurable at that time.
• Can I take a casualty loss on my tax return for damages sustained due to the Gulf oil spill if I received payments from British Petroleum (BP) or my insurance company?
No, you may not deduct losses due to damages sustained by the Gulf oil spill if you received payments from BP or your insurance company that was equal to or greater than the amount of estimated losses. To the extent you received payments that were less than the losses you sustained, you may deduct the balance on your Alabama tax return as a casualty loss. Example: You sustained $50,000 of property damage from the Gulf oil spill and received $35,000 from BP. The maximum amount of casualty loss you may claim is $15,000.
33
8. General Oil Spill Related Information
Federal Fisheries Closure
Map of Fishery Closure Boundary can be found at: http://sero.nmfs.noaa.gov/deepwater_horizon_oil_spill.htm
Fishery Bulletin: http://sero.nmfs.noaa.gov/bulletins/pdfs/2010/FB10-057_BP_Oil_Spill_Closure_062310.pdf
Sign up to receive Southeast Fishery Bulletins by email at:
Beach Statuses
For more information on the condition or status of a beach, please visit:
Florida: http://esetappsdoh.doh.state.fl.us/irm00beachwater/default.aspx
Alabama: http://www.adph.org
Mississippi: http://www.deq.state.ms.us/MDEQ.nsf/page/Main_OilSpillLinksandPublicInformation2010?OpenDocume nt
Louisiana: http://www.dhh.louisiana.gov/offices/?ID=207
Texas: http://www.TexasBeachWatch.com/
Big Cypress National Preserve, FL http://www.nps.gov/bicy
Biscayne National Park, FL http://www.nps.gov/bisc
De Soto National Memorial, FL http://www.nps.gov/deso
Dry Tortugas National Park, FL http://www.nps.gov/drto
Everglades National Park, FL http://www.nps.gov/ever
Gulf Islands National Seashore, FL and MS http://www.nps.gov/guis
Padre Island National Seashore, TX http://www.nps.gov/pais
34 Port Information
For Coast Guard information about the ports below including vessel decontamination and Marine Safety Information Bulletins (MSIBs), click the name of the port.
Mobile, Alabama http://homeport.uscg.mil/mobile
Morgan Coty, Louisiana http://homeport.uscg.mil/morgancity
New Orleans, Louisiana http://homeport.uscg.mil/nola
St. Petersburg, Florida http://homeport.uscg.mil/stpetersburg
Unified Command
A Unified Command has been established to manage response operations to the April 20, 2010 “Deepwater Horizon” incident. A Unified Command links the organizations responding to an incident and provides a forum for those organizations to make consensus decisions. This site is maintained by the Unified Command’s Joint Information Center (JIC), which provides the public with reliable, timely information about the response.
http://www.deepwaterhorizonresponse.com/
Damage Claim: (800) 440-0858
Vessels of Opportunity
1- 866-279-7983 or 1- 877-847-7470 www.deepwaterhorizonresponse.com
The Vessels of Opportunity program has been established to obtain additional resources to support the Mississippi Canyon 252 spill response to the Horizon Deepwater incident in the Gulf of Mexico.
DHR: Vessels of Opportunity Program
Program Overview
As part of BP's response to the Deepwater Horizon oil spill, the Vessels of Opportunity (VOO) program was designed and implemented to provide local boat operators an opportunity to assist with response activities, including transporting supplies, assisting wildlife rescue and deploying containment and sorbent boom.
To qualify for the program, boat operators and crew must meet several key requirements, including completing four hours of training, passing a U.S. Coast Guard dockside examination and meeting crewing requirements based on vessel size. Vessels must also be certified as safe, which may include inspection
35 prior to activation.
Once qualified and selected for use, vessel operators and crew will be compensated for their assistance. Qualification alone, however, does not guarantee participation.
Vessel Participation and Payment
Only vessel captains and employees that have completed training and meet the requirements are eligible to work in the BP Vessels of Opportunity program. The vessel owner does not need to be the operator or part of the crew. Owners and captains will receive a phone call when they are selected for hire.
Once a vessel is selected, the owner, captain and crew will be paid at pre-agreed rates based on the vessel length. In addition to a daily base amount, each will be eligible for additional compensation based upon the vessel's scheduling.
In general, crews on vessels scheduled for day-work will receive eight hours of pay and crews on vessels scheduled to perform nighttime operations will be paid for 12 hours of work. If vessels are scheduled and are not used, the day rate will still be paid.
Payment will only be made after notification is provided to a vessel and the vessel reports for duty as requested.
Training and Participation
At this time, the need for additional vessels is limited. When new opportunities become available, residents will be notified of new training/induction sessions. These sessions are for vessel owners, captains and crews and will be posted here and on www.deepwaterhorizonresponse.com. In the meantime, commercial boat owners are encouraged to continue their ordinary routines and/or file a claim for commercial losses if their business has been impacted by the Deepwater Horizon oil spill.
Louisiana vessels who have been activated and have not received further guidance through a follow-up telephone can call 713-422-4554 for a status update.
Once activated, owners and deck hands must staff the vessel at all times. If someone is a back-up deck hand, that person can work on another job while not on the payroll.
If an activated vessel breaks down because of assigned work, BP will arrange or pay for repairs.
After a vessel finishes its assigned deployment, it will be decontaminated completely.
For additional information, please visit www.deepwaterhorizonresponse.com or call: 866-279-7983 or 877- 847-7470.
36 Volunteering
I want to volunteer. Who should I contact?
As a volunteer you will not come into contact with oil contaminated materials, but may perform mitigation activities in non-oil contaminated areas such as pre-cleaning beaches.
Volunteers will be allowed to work in wildlife recovery and rehabilitation facilities; however, volunteers who do not have federal / state wildlife licenses cannot handle the wildlife. If you are interested in working in these facilities your name will be passed along to the wildlife recovery and rehabilitation coordinators so they can contact you when they need assistance.
If you are interested in this type of role, please contact one of the following organizations:
• Louisiana: http://www.volunteerlouisiana.gov/ or call 2-1-1 or 1-800-755-5175 • Mississippi: http://www.mcvs.org • Florida: http://www.volunteerflorida.org/ • Alabama: http://www.servealabama.gov/ – or call 2-1-1 or 1-888-421-1266
After registering with the state to volunteer, they may contact you if and when your support is needed. Following activation, you will be provided safety training at the beginning of your work assignment at the location you are advised to report to begin work. Please write down this information and do not lose it as the Horizon Response Center will not have your assignment information.
All oil-contaminated materials will only be handled by Qualified Community Responders (QCR) and not by volunteers.
Please note that, in general, volunteers must be 18 years of age or older to participate. Please refer to state websites for more details on any age restrictions.
Reporting and Incident
How can I report oiled shoreline?
Please contact the hotline at (866) 448-5816.
How can I report oiled wildlife?
To report oiled or injured wildlife, please call (866) 557-1401.
How can I resolve media access concerns?
Press with vessels are encouraged to continue to cover this spill and response efforts from areas not subject to a safety zone and all press are encouraged to cover the event from public places or private property they have permission to access. Any press who encounter response personnel restricting their access or violating the media access policy of the National Incident Commander should contact the Joint Information Center at: (713) 323-1670 and provide their name, contact information, a description of the incident, the name and agency/company of the person denying access, the reason given for denial of access, and any efforts made by the reporter or the person to allow safe access that did not work. This will allow the unified command to follow up and take corrective action as required.
37 Miscellaneous Resources
BP’s Alabama Gulf Response Website: http://www.alabamagulfresponse.com/go/site/3051/
Facebook: BP America Twitter: @BP_America YouTube: BPplc
Information on EPA Coastal Water Sampling: http://www.epa.gov/bpspill/water.html
Office of Governor Riley: http://www.governor.alabama.gov/oilspill/
Alabama Gulf Response: http://www.alabamagulfresponse.com/
Alabama Department of Environmental Management: http://www.adem.state.al.us/newsEvents/pressreleases/2010/OilSpill.cnt
Alabama Department of Public Health Baldwin County, Alabama: http://www.co.baldwin.al.us/PageView.asp?PageType=R&edit_id=821
Deepwater Horizon Unified Command: http://www.deepwaterhorizonresponse.com/go/site/2931/
38
9. Contacts and Directories
Media Contacts
BP Press Contacts
BP America Press Office: (281) 366-0265 BP Press Office London: +44 207496 4076 U.S. Coast Guard Joint Information Center: (713) 323-1670
Press Releases
The article should include the key information listed above and if a photograph is included, identify those pictured from left to right. Be sure to give a first and last name for everyone included. Color pictures are best, and black and white is not required.
State/Local Newspapers
Press-Register (Mobile and Baldwin Counties) The Birmingham News Newsroom (251) 219-5614 (205) 325-2444 401 North Water Street 2201 4th Avenue North Mobile, AL 36602 Birmingham, AL 35203 http://www.press-register.com http://www.bhamnews.com [email protected] [email protected]
Baldwin Register (Daphine) The Huntsville Times Newsroom (251) 219-5477 (256) 532-4000 9102 Independence Ave 2317 South Memorial Parkway Daphne, AL 36526 Huntsville, AL 35801 [email protected] http://www.htimes.com [email protected] Baldwin Register (Bay Minette) (251) 937-6677 Birmingham Business Journal 208 E. Second St, Suite 2 (205) 443-5600 Bay Minette, AL 36507 2140 11th Ave South Suite 205 [email protected] Birmingham, AL 35205 [email protected]
Tuscaloosa News (205) 722-0199 PO Box 20587 Tuscaloosa, AL 35401 [email protected] http://www.tuscaloosanews.com
39
Television South Alabama http://www.local15tv.com
Mobile News Bureau Mobile Office WKRG News 5 News Tip Hotline: 251-602-1558 (251) 479-5555 News Hotline: 877-ITELL15 (483-5515) WKRG-TV Fax: 251-602-1550 555 Broadcast Dr. Mobile, Alabama 36606 Baldwin County News Bureau [email protected] Phone: 251-964-2580 Fax: 251-964-2586 Baldwin County Office WKRG News 5 phone: (251) 540-5555 1410 N. McKenzie Street Foley, AL 36535 [email protected]
WPMI-TV 15 Mobile (251) 602-1500 WJTC-TV UPN 44 Pensacola/Mobile 661 Azalea Road (251) 602-1500 Mobile, AL 36609 661 Azalea Road [email protected] Mobile, AL 36609 [email protected] [email protected] http://www.local15tv.com [email protected]
Birmingham
WABM-TV 68 Birmingham WIAT-TV 42 Birmingham (205) 943-2168 (205) 322-4200 651 Beacon Parkway W Suite 105 2075 Golden Crest Drive Birmingham, AL 35209 Birmingham, AL 35209 http://www.wabm68.com/inside/contact.shtml WKRG-TV 5 Mobile [email protected] WBRC-TV 6 Birmingham (205) 583-4333 WVTM-TV 13 Birmingham P.O. Box 6 (205) 933-1313 Birmingham, AL 35201 1732 Valley View Drive [email protected] Birmingham, AL 35209 [email protected]
Montgomery
WAKA-TV 8 Montgomery http://www.fox20.com/subindex/about_us/contac (334) 271-8888 t_us 3020 East Boulevard Montgomery, AL 36116 WNCF-TV 32 Montgomery [email protected] (334) 270-3200 3251 Harrison Road WCOV-TV 20 Montgomery Montgomery, AL 36109 (334) 288-7020 [email protected] WCOV-TV Fox 20 1 WCOV Avenue WSFA-TV 12 Montgomery Montgomery, AL 36111 (334) 288-1212 12 East Delano Ave
40 Montgomery, AL 36105 sduff@wsfa.com Scott Duff Huntsville
WAAY-TV 31 Huntsville (256) 533-3131 WHNT-TV 19 Huntsville 1000 Monte Sano Blvd 200 Holmes Avenue Huntsville, AL 35801 Huntsville, AL 35801 [email protected] http://www.whnt.com/about/
WAKA-TV 48 Huntsville WZDX-TV Fox 54 Huntsville (256) 533-4848 (256) 533-5454 1414 N Memorial Parkway 1309 N Memorial Pkwy Huntsville, AL 35801 Huntsville, AL 35801 [email protected] [email protected]
Tuscaloosa
WCFT/WJSU ABC 33/40 Tuscaloosa/Anniston WVUA-TV 7 Tuscaloosa (205) 203-6397 (205) 348-7000 P.O. Box 360039 P.O. Box 870172 Birmingham, AL 35236 Tuscaloosa, AL 35487 http://cfc.abc3340.com/contact.cfm [email protected]
Legislator Contact Info
City of Orange Beach State of Alabama United States Mayor Tony Kennon 251-981-6810 Representative Representative tkennon@cityoforangebeach. Steve McMillan Jo Bonner com 334-242-7723 202-225-4931 [email protected] http://bonner.house.gov/ Baldwin County .us Senator Richard Shelby Commissioner Frank Burt Senator 202-224-5744 251-937-0395 Trip Pittman [email protected] [email protected] 334-242-7897 [email protected] Senator Jeff Sessions Commissioner 202-224-4124 David Bishop Governor Bob Riley [email protected] 251-990-4606 334-242-7100 [email protected] http://www.governor.alabama President Barack Obama .gov/ 202-456-1111 Commissioner http://www.whitehouse.gov/c Wayne Gruenloh ontact [email protected]
Commissioner Charles Gruber 251-943-5061 [email protected] 251-972-8502
41
Local Financial Advisors/Accountants
St. Johns Business Services 2033 West 1st Street Gulf Shores, AL (251)968-7433
Allen & Allen Accounting 2206 Main Street PO Box 2900 Daphne AL 36526-2900 (251)626-9644 Fax: (251)626-9699 Mr. Jeff Allen
Griffin Paige Newman CPA 846 West Canal Drive Gulf Shores, AL (251) 968-3349
Pugh’s Bookkeeping Services 1544 West 2nd Street Gulf Shores, AL (251) 967-3313
Grant Robert E Jr CPA 1530 West 2nd Street Gulf Shores, AL (251) 968-2727
Chamber and City Contacts
Mobile Area Chamber of Commerce http://www.mobilechamber.com 451 Government Street Mobile, Al 36602 Main Line 251-433-6951 Toll Free 800-422-6951 Fax 251-431-8608 Russell, Steve Director of Business Retention and Expansion 251-431-8654
Eastern Shore Chamber of Commerce Daphne Location: 29750 Larry Dee Cawyer Dr., P. O. Drawer 310, Daphne, AL 36526. Phone: (251) 621-8222 Fax: (251) 621-8001 Fairhope Location: 327 Fairhope Ave., Fairhope, AL 36532. Phone: (251) 928-6387 Fax: (251) 928-6389 E-Mail: [email protected]
City of Orange Beach http://cityoforangebeach.com P.O. Box 458
42 Orange Beach, AL 36561 251-981-6971 Fax: 251-981-6981
Dauphin Island Town Hall 1011 Bienville Blvd Dauphin Island, AL (251) 928-6287
Gulf Shores http://www.gulfshoresal.gov City Hall 1905 West 1st Street 251-968-2425 [email protected]
Finance & Administration 1905 West 1st Street 251-968-1128 [email protected]
Recreation & Cultural Affairs 1905 West 1st Street 251-968-1848 [email protected]
Police Department 220 Clubhouse Drive 251-968-2431
Municipal Court 203 Clubhouse Drive, Suite A 251-968-6780
Special Events 260 Clubhouse Drive 251-968-1173 http://www.gulfshoresal.gov/specialevents/index.html#sestaff
Human Resources 1905 West 1st Street 251-968-1126 http://www.gulfshoresal.gov/humanresources/index.html
Department of Interior Contacts
DEPARTMENT OF INTERIOR - U.S. FISH AND WILDLIFE SERVICE (Federal trustee for Natural Resource Damage Assessment) Alabama (Daphne) (251) 441-5181 Mississippi (Jackson) (601) 965-4900 Florida (Panama City) (850) 769-0552
DEPARTMENT OF INTERIOR Mr. Gregory Hogue (404) 909-0537
GINS-DISTRICT RANGER
43 Mr. Robert Harris (228) 230-4107 fax: (228) 872-2954
GINS-Research Manager Mr. Gary Hopkins (228) 230-4104
National Park Service (www.nps.gov) (850) 934-2600 Gulf Islands National Seashore (www.nps.gov/guis/index.htm) U.S. Fish & Wildlife Service Mobile (251) 843-5238 (bonsecour.fws.gov) U.S. Fish & Wildlife Service Gautier (228) 497-6322 (www.mississippisandhillcrane.fwf.gov)
U.S. Coast Guard Contacts Sector Mobile: Brookley Complex (251)441-6213 South Broad Street fax: (251) 441-6169 Mobile, AL 36615 24-hour: (251) 441-5121
Station Dauphin Island (251) 861-5008
44 10. Alabama Counties at a Glance
The 8 Counties in Alabama include: Mobile, Baldwin, Escambia, Covington, Geneva, Washington, Clarke, and Monroe.
Mobile County Source: U.S. Census Bureau
People QuickFacts Mobile County Alabama Population, 2009 estimate 411,721 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 3.0% 5.9% Population estimates base (April 1) 2000 399,843 4,447,382 Persons under 5 years old, percent, 2008 7.3% 6.7% Persons under 18 years old, percent, 2008 26.3% 24.1% Persons 65 years old and over, percent, 2008 12.3% 13.8% Female persons, percent, 2008 52.2% 51.6%
White persons, percent, 2008 (a) 61.9% 71.0% Black persons, percent, 2008 (a) 34.4% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 0.7% 0.5% Asian persons, percent, 2008 (a) 1.8% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 1.2% 1.1% Persons of Hispanic or Latino origin, percent, 2008 (b) 1.9% 2.9% White persons not Hispanic, percent, 2008 60.4% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 58.1% 57.4% Foreign born persons, percent, 2000 2.3% 2.0% Language other than English spoken at home, pct age 5+, 2000 4.6% 3.9% High school graduates, percent of persons age 25+, 2000 76.7% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 18.6% 19.0% Persons with a disability, age 5+, 2000 86,863 945,705 Mean travel time to work (minutes), workers age 16+, 2000 25.2 24.8
Housing units, 2008 180,851 2,158,576 Homeownership rate, 2000 68.8% 72.5% Housing units in multi-unit structures, percent, 2000 17.7% 15.3% Median value of owner-occupied housing units, 2000 $80,500 $85,100
Households, 2000 150,179 1,737,080 Persons per household, 2000 2.61 2.49 Median household income, 2008 $40,951 $42,586 Per capita money income, 1999 $17,178 $18,189 Persons below poverty level, percent, 2008 18.6% 15.9%
Business QuickFacts Mobile County Alabama Private nonfarm establishments, 2007 9,421 105,627 Private nonfarm employment, 2007 159,702 1,722,834 Private nonfarm employment, percent change 2000-2007 2.1% 4.2% Nonemployer establishments, 2007 27,849 313,813 Total number of firms, 2002 27,900 309,544
45 Black-owned firms, percent, 2002 10.9% 9.3% American Indian and Alaska Native owned firms, percent, 2002 0.9% 0.9% Asian-owned firms, percent, 2002 2.6% 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0% Hispanic-owned firms, percent, 2002 0.8% 0.8% Women-owned firms, percent, 2002 27.9% 26.4%
Manufacturers shipments, 2002 ($1000) 5,666,741 66,686,220 Wholesale trade sales, 2002 ($1000) 3,144,855 43,641,369 Retail sales, 2002 ($1000) 4,073,954 43,784,342 Retail sales per capita, 2002 $10,194 $9,771 Accommodation and foodservices sales, 2002 ($1000) 438,793 4,692,297 Building permits, 2008 2,416 17,464 Federal spending, 2008 3,201,716 47,965,756
Escambia County
People QuickFacts Escambia County Alabama Population, 2009 estimate 37,434 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 -2.6% 5.9% Population estimates base (April 1) 2000 38,440 4,447,382 Persons under 5 years old, percent, 2008 6.4% 6.7% Persons under 18 years old, percent, 2008 23.0% 24.1% Persons 65 years old and over, percent, 2008 14.7% 13.8% Female persons, percent, 2008 49.0% 51.6%
White persons, percent, 2008 (a) 63.1% 71.0% Black persons, percent, 2008 (a) 32.1% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 3.2% 0.5% Asian persons, percent, 2008 (a) 0.3% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 1.3% 1.1% Persons of Hispanic or Latino origin, percent, 2008 (b) 1.4% 2.9% White persons not Hispanic, percent, 2008 61.9% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 61.3% 57.4% Foreign born persons, percent, 2000 0.6% 2.0% Language other than English spoken at home, pct age 5+, 2000 2.4% 3.9% High school graduates, percent of persons age 25+, 2000 68.5% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 10.6% 19.0% Persons with a disability, age 5+, 2000 9,190 945,705 Mean travel time to work (minutes), workers age 16+, 2000 25.5 24.8
Housing units, 2008 16,873 2,158,576 Homeownership rate, 2000 77.1% 72.5% Housing units in multi-unit structures, percent, 2000 7.5% 15.3% Median value of owner-occupied housing units, 2000 $66,700 $85,100
Households, 2000 14,297 1,737,080 Persons per household, 2000 2.48 2.49 Median household income, 2008 $32,009 $42,586
46 Per capita money income, 1999 $14,396 $18,189 Persons below poverty level, percent, 2008 24.1% 15.9%
Business QuickFacts Escambia County Alabama Private nonfarm establishments, 2007 846 105,627 Private nonfarm employment, 2007 10,404 1,722,834 Private nonfarm employment, percent change 2000-2007 -10.9% 4.2% Nonemployer establishments, 2007 2,058 313,813 Total number of firms, 2002 2,272 309,544 Black-owned firms, percent, 2002 9.0% 9.3% American Indian and Alaska Native owned firms, percent, 2002 S 0.9% Asian-owned firms, percent, 2002 F 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0% Hispanic-owned firms, percent, 2002 F 0.8% Women-owned firms, percent, 2002 26.3% 26.4%
Manufacturers shipments, 2002 ($1000) 531,604 66,686,220 Wholesale trade sales, 2002 ($1000) 205,495 43,641,369 Retail sales, 2002 ($1000) 275,070 43,784,342 Retail sales per capita, 2002 $7,138 $9,771 Accommodation and foodservices sales, 2002 ($1000) 22,248 4,692,297 Building permits, 2008 20 17,464 Federal spending, 2008 277,062 47,965,756
Baldwin County
People QuickFacts Baldwin County Alabama Population, 2009 estimate 179,878 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 28.1% 5.9% Population estimates base (April 1) 2000 140,415 4,447,382 Persons under 5 years old, percent, 2008 6.4% 6.7% Persons under 18 years old, percent, 2008 23.4% 24.1% Persons 65 years old and over, percent, 2008 16.4% 13.8% Female persons, percent, 2008 51.1% 51.6%
White persons, percent, 2008 (a) 87.8% 71.0% Black persons, percent, 2008 (a) 10.0% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 0.5% 0.5% Asian persons, percent, 2008 (a) 0.5% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 1.0% 1.1% Persons of Hispanic or Latino origin, percent, 2008 (b) 2.9% 2.9% White persons not Hispanic, percent, 2008 85.1% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 53.2% 57.4% Foreign born persons, percent, 2000 2.1% 2.0% Language other than English spoken at home, pct age 5+, 2000 4.0% 3.9% High school graduates, percent of persons age 25+, 2000 82.0% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 23.1% 19.0% Persons with a disability, age 5+, 2000 28,693 945,705 Mean travel time to work (minutes), workers age 16+, 2000 25.9 24.8
47
Housing units, 2008 103,813 2,158,576 Homeownership rate, 2000 79.5% 72.5% Housing units in multi-unit structures, percent, 2000 18.9% 15.3% Median value of owner-occupied housing units, 2000 $122,500 $85,100
Households, 2000 55,336 1,737,080 Persons per household, 2000 2.5 2.49 Median household income, 2008 $51,957 $42,586 Per capita money income, 1999 $20,826 $18,189 Persons below poverty level, percent, 2008 9.9% 15.9%
Business QuickFacts Baldwin County Alabama Private nonfarm establishments, 2007 5,124 105,627 Private nonfarm employment, 2007 56,273 1,722,834 Private nonfarm employment, percent change 2000-2007 26.5% 4.2% Nonemployer establishments, 2007 15,151 313,813 Total number of firms, 2002 14,563 309,544 Black-owned firms, percent, 2002 3.2% 9.3% American Indian and Alaska Native owned firms, percent, 2002 1.3% 0.9% Asian-owned firms, percent, 2002 0.9% 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0% Hispanic-owned firms, percent, 2002 1.1% 0.8% Women-owned firms, percent, 2002 22.9% 26.4%
Manufacturers shipments, 2002 ($1000) 1,171,949 66,686,220 Wholesale trade sales, 2002 ($1000) 979,646 43,641,369 Retail sales, 2002 ($1000) 1,820,932 43,784,342 Retail sales per capita, 2002 $12,297 $9,771 Accommodation and foodservices sales, 2002 ($1000) 274,788 4,692,297 Building permits, 2008 2,166 17,464 Federal spending, 2008 984,983 47,965,756
Covington County
People QuickFacts Covington County Alabama Population, 2009 estimate 36,678 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 -2.5% 5.9% Population estimates base (April 1) 2000 37,633 4,447,382 Persons under 5 years old, percent, 2008 6.3% 6.7% Persons under 18 years old, percent, 2008 22.3% 24.1% Persons 65 years old and over, percent, 2008 19.0% 13.8% Female persons, percent, 2008 52.3% 51.6%
White persons, percent, 2008 (a) 85.2% 71.0% Black persons, percent, 2008 (a) 13.1% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 0.6% 0.5% Asian persons, percent, 2008 (a) 0.3% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 0.8% 1.1% Persons of Hispanic or Latino origin, percent, 2008 (b) 1.1% 2.9%
48 White persons not Hispanic, percent, 2008 84.3% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 63.1% 57.4% Foreign born persons, percent, 2000 0.6% 2.0% Language other than English spoken at home, pct age 5+, 2000 2.0% 3.9% High school graduates, percent of persons age 25+, 2000 68.4% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 12.2% 19.0% Persons with a disability, age 5+, 2000 9,780 945,705 Mean travel time to work (minutes), workers age 16+, 2000 23.6 24.8
Housing units, 2008 19,111 2,158,576 Homeownership rate, 2000 77.7% 72.5% Housing units in multi-unit structures, percent, 2000 6.3% 15.3% Median value of owner-occupied housing units, 2000 $56,700 $85,100
Households, 2000 15,640 1,737,080 Persons per household, 2000 2.37 2.49 Median household income, 2008 $33,773 $42,586 Per capita money income, 1999 $15,365 $18,189 Persons below poverty level, percent, 2008 18.9% 15.9%
Business QuickFacts Covington County Alabama Private nonfarm establishments, 2007 895 105,627 Private nonfarm employment, 2007 11,544 1,722,834 Private nonfarm employment, percent change 2000-2007 5.7% 4.2% Nonemployer establishments, 2007 2,293 313,813 Total number of firms, 2002 2,575 309,544 Black-owned firms, percent, 2002 F 9.3% American Indian and Alaska Native owned firms, percent, 2002 F 0.9% Asian-owned firms, percent, 2002 F 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0% Hispanic-owned firms, percent, 2002 F 0.8% Women-owned firms, percent, 2002 27.8% 26.4%
Manufacturers shipments, 2002 ($1000) 510,459 66,686,220 Wholesale trade sales, 2002 ($1000) 338,798 43,641,369 Retail sales, 2002 ($1000) 327,573 43,784,342 Retail sales per capita, 2002 $8,855 $9,771 Accommodation and foodservices sales, 2002 ($1000) 25,020 4,692,297 Building permits, 2008 13 17,464 Federal spending, 2008 319,897 47,965,756
49 Geneva County
Geneva People QuickFacts County Alabama Population, 2009 estimate 25,961 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 0.8% 5.9% Population estimates base (April 1) 2000 25,762 4,447,382 Persons under 5 years old, percent, 2008 6.0% 6.7% Persons under 18 years old, percent, 2008 21.7% 24.1% Persons 65 years old and over, percent, 2008 17.0% 13.8% Female persons, percent, 2008 51.4% 51.6%
White persons, percent, 2008 (a) 87.6% 71.0% Black persons, percent, 2008 (a) 10.6% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 0.8% 0.5% Asian persons, percent, 2008 (a) 0.2% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 0.8% 1.1% Persons of Hispanic or Latino origin, percent, 2008 (b) 2.6% 2.9% White persons not Hispanic, percent, 2008 85.1% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 64.2% 57.4% Foreign born persons, percent, 2000 0.8% 2.0% Language other than English spoken at home, pct age 5+, 2000 2.1% 3.9% High school graduates, percent of persons age 25+, 2000 65.6% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 8.7% 19.0% Persons with a disability, age 5+, 2000 6,786 945,705 Mean travel time to work (minutes), workers age 16+, 2000 27.2 24.8
Housing units, 2008 12,373 2,158,576 Homeownership rate, 2000 80.6% 72.5% Housing units in multi-unit structures, percent, 2000 4.9% 15.3% Median value of owner-occupied housing units, 2000 $55,900 $85,100
Households, 2000 10,477 1,737,080 Persons per household, 2000 2.43 2.49 Median household income, 2008 $32,027 $42,586 Per capita money income, 1999 $14,620 $18,189 Persons below poverty level, percent, 2008 17.8% 15.9%
Geneva Business QuickFacts County Alabama Private nonfarm establishments, 2007 473 105,627 Private nonfarm employment, 2007 4,676 1,722,834 Private nonfarm employment, percent change 2000-2007 6.0% 4.2% Nonemployer establishments, 2007 1,660 313,813 Total number of firms, 2002 1,816 309,544 Black-owned firms, percent, 2002 F 9.3% American Indian and Alaska Native owned firms, percent, 2002 F 0.9% Asian-owned firms, percent, 2002 F 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0%
50 Hispanic-owned firms, percent, 2002 F 0.8% Women-owned firms, percent, 2002 15.6% 26.4%
Manufacturers shipments, 2002 ($1000) 88,256 66,686,220 Wholesale trade sales, 2002 ($1000) D 43,641,369 Retail sales, 2002 ($1000) 121,587 43,784,342 Retail sales per capita, 2002 $4,770 $9,771 Accommodation and foodservices sales, 2002 ($1000) 6,522 4,692,297 Building permits, 2008 10 17,464 Federal spending, 2008 220,788 47,965,756
Washington County
People QuickFacts Washington County Alabama Population, 2009 estimate 17,069 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 -5.7% 5.9% Population estimates base (April 1) 2000 18,097 4,447,382 Persons under 5 years old, percent, 2008 5.4% 6.7% Persons under 18 years old, percent, 2008 24.0% 24.1% Persons 65 years old and over, percent, 2008 15.4% 13.8% Female persons, percent, 2008 51.3% 51.6%
White persons, percent, 2008 (a) 65.3% 71.0% Black persons, percent, 2008 (a) 25.8% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 7.8% 0.5% Asian persons, percent, 2008 (a) 0.1% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 1.0% 1.1% Persons of Hispanic or Latino origin, percent, 2008 (b) 1.1% 2.9% White persons not Hispanic, percent, 2008 64.6% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 74.5% 57.4% Foreign born persons, percent, 2000 0.5% 2.0% Language other than English spoken at home, pct age 5+, 2000 2.0% 3.9% High school graduates, percent of persons age 25+, 2000 72.3% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 8.6% 19.0% Persons with a disability, age 5+, 2000 3,824 945,705 Mean travel time to work (minutes), workers age 16+, 2000 34.6 24.8
Housing units, 2008 8,320 2,158,576 Homeownership rate, 2000 88.1% 72.5% Housing units in multi-unit structures, percent, 2000 1.8% 15.3% Median value of owner-occupied housing units, 2000 $63,000 $85,100
Households, 2000 6,705 1,737,080 Persons per household, 2000 2.69 2.49 Median household income, 2008 $37,076 $42,586 Per capita money income, 1999 $14,081 $18,189 Persons below poverty level, percent, 2008 18.2% 15.9%
51 Business QuickFacts Washington County Alabama Private nonfarm establishments, 2007 253 105,627 Private nonfarm employment, 2007 3,170 1,722,834 Private nonfarm employment, percent change 2000-2007 -7.0% 4.2% Nonemployer establishments, 2007 1,097 313,813 Total number of firms, 2002 998 309,544 Black-owned firms, percent, 2002 F 9.3% American Indian and Alaska Native owned firms, percent, 2002 F 0.9% Asian-owned firms, percent, 2002 F 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0% Hispanic-owned firms, percent, 2002 F 0.8% Women-owned firms, percent, 2002 S 26.4%
Manufacturers shipments, 2002 ($1000) D 66,686,220 Wholesale trade sales, 2002 ($1000) D 43,641,369 Retail sales, 2002 ($1000) 53,985 43,784,342 Retail sales per capita, 2002 $3,012 $9,771 Accommodation and foodservices sales, 2002 ($1000) 1,756 4,692,297 Building permits, 2008 6 17,464 Federal spending, 2008 133,224 47,965,756
Clarke County
Clarke People QuickFacts County Alabama Population, 2009 estimate 26,042 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 -6.6% 5.9% Population estimates base (April 1) 2000 27,873 4,447,382 Persons under 5 years old, percent, 2008 6.1% 6.7% Persons under 18 years old, percent, 2008 24.8% 24.1% Persons 65 years old and over, percent, 2008 15.6% 13.8% Female persons, percent, 2008 52.7% 51.6%
White persons, percent, 2008 (a) 55.2% 71.0% Black persons, percent, 2008 (a) 43.8% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 0.3% 0.5% Asian persons, percent, 2008 (a) 0.2% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 0.6% 1.1% Persons of Hispanic or Latino origin, percent, 2008 (b) 0.9% 2.9% White persons not Hispanic, percent, 2008 54.6% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 69.8% 57.4% Foreign born persons, percent, 2000 0.5% 2.0% Language other than English spoken at home, pct age 5+, 2000 2.1% 3.9% High school graduates, percent of persons age 25+, 2000 70.8% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 12.1% 19.0% Persons with a disability, age 5+, 2000 6,433 945,705 Mean travel time to work (minutes), workers age 16+, 2000 26.2 24.8
52 Housing units, 2008 12,955 2,158,576 Homeownership rate, 2000 81.2% 72.5% Housing units in multi-unit structures, percent, 2000 6.4% 15.3% Median value of owner-occupied housing units, 2000 $67,900 $85,100
Households, 2000 10,578 1,737,080 Persons per household, 2000 2.6 2.49 Median household income, 2008 $34,101 $42,586 Per capita money income, 1999 $14,581 $18,189 Persons below poverty level, percent, 2008 20.6% 15.9%
Clarke Business QuickFacts County Alabama Private nonfarm establishments, 2007 689 105,627 Private nonfarm employment, 2007 7,433 1,722,834 Private nonfarm employment, percent change 2000-2007 -5.3% 4.2% Nonemployer establishments, 2007 2,012 313,813 Total number of firms, 2002 1,898 309,544 Black-owned firms, percent, 2002 S 9.3% American Indian and Alaska Native owned firms, percent, 2002 F 0.9% Asian-owned firms, percent, 2002 F 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0% Hispanic-owned firms, percent, 2002 F 0.8% Women-owned firms, percent, 2002 33.6% 26.4%
Manufacturers shipments, 2002 ($1000) 499,626 66,686,220 Wholesale trade sales, 2002 ($1000) 33,341 43,641,369 Retail sales, 2002 ($1000) 262,080 43,784,342 Retail sales per capita, 2002 $9,518 $9,771 Accommodation and foodservices sales, 2002 ($1000) 18,477 4,692,297 Building permits, 2008 64 17,464 Federal spending, 2008 210,239 47,965,756
Monroe County
People QuickFacts Monroe County Alabama Population, 2009 estimate 22,389 4,708,708 Population, percent change, April 1, 2000 to July 1, 2009 -8.0% 5.9% Population estimates base (April 1) 2000 24,324 4,447,382 Persons under 5 years old, percent, 2008 6.1% 6.7% Persons under 18 years old, percent, 2008 25.1% 24.1% Persons 65 years old and over, percent, 2008 14.6% 13.8% Female persons, percent, 2008 52.2% 51.6%
White persons, percent, 2008 (a) 57.0% 71.0% Black persons, percent, 2008 (a) 40.7% 26.4% American Indian and Alaska Native persons, percent, 2008 (a) 1.1% 0.5% Asian persons, percent, 2008 (a) 0.3% 1.0% Native Hawaiian and Other Pacific Islander, percent, 2008 (a) Z Z Persons reporting two or more races, percent, 2008 0.9% 1.1%
53 Persons of Hispanic or Latino origin, percent, 2008 (b) 0.9% 2.9% White persons not Hispanic, percent, 2008 56.4% 68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over 69.0% 57.4% Foreign born persons, percent, 2000 0.3% 2.0% Language other than English spoken at home, pct age 5+, 2000 2.0% 3.9% High school graduates, percent of persons age 25+, 2000 67.9% 75.3% Bachelor's degree or higher, pct of persons age 25+, 2000 11.8% 19.0% Persons with a disability, age 5+, 2000 4,983 945,705 Mean travel time to work (minutes), workers age 16+, 2000 23.3 24.8
Housing units, 2008 11,639 2,158,576 Homeownership rate, 2000 80.4% 72.5% Housing units in multi-unit structures, percent, 2000 5.5% 15.3% Median value of owner-occupied housing units, 2000 $66,900 $85,100
Households, 2000 9,383 1,737,080 Persons per household, 2000 2.57 2.49 Median household income, 2008 $34,072 $42,586 Per capita money income, 1999 $14,862 $18,189 Persons below poverty level, percent, 2008 21.8% 15.9%
Business QuickFacts Monroe County Alabama Private nonfarm establishments, 2007 430 105,627 Private nonfarm employment, 2007 7,202 1,722,834 Private nonfarm employment, percent change 2000-2007 -13.9% 4.2% Nonemployer establishments, 2007 1,525 313,813 Total number of firms, 2002 1,434 309,544 Black-owned firms, percent, 2002 15.8% 9.3% American Indian and Alaska Native owned firms, percent, 2002 F 0.9% Asian-owned firms, percent, 2002 F 1.4% Native Hawaiian and Other Pacific Islander owned firms, percent, 2002 F 0.0% Hispanic-owned firms, percent, 2002 F 0.8% Women-owned firms, percent, 2002 26.0% 26.4%
Manufacturers shipments, 2002 ($1000) 952,140 66,686,220 Wholesale trade sales, 2002 ($1000) 61,572 43,641,369 Retail sales, 2002 ($1000) 150,163 43,784,342 Retail sales per capita, 2002 $6,258 $9,771 Accommodation and foodservices sales, 2002 ($1000) 14,132 4,692,297 Building permits, 2008 8 17,464 Federal spending, 2008 178,882 47,965,756
54
GoM Finance MC 252 IMT Claims Process
April, 2010 MC 252 Claims Information
• Claims Number 1-800-440-0858 • Claims for Oil Spill related damages − (Property Only – not Personal Injury) • Information Needed to File − Name, Date of Loss, Location of Loss, Description of Loss • Claims Number Staffing − ESIS (3rd Party Vendor) mans Hotline − ESIS Local Claims Representative in Houma and Theodore, AL • Claims Payment − Within 5 business days once approved, if less than $5,000
2 MC 252 IMT Claims Process
Claims Reported 1-800-440-0858
st 1 Notice of Local Claims Loss Representative
Claimant is contacted
Claims Form Claims Approve Payment Completed Decision Claims Form Processed
ESIS Finance Section Chief
3 MC 252 IMT Claims Process
Receive Issue 1st Claim Notice of
Hotline Notice Loss ESIS Claims
Forward Process Contact Claim for Claim Claimant Payment Payment Approval Representative ESIS Local Claims
Decision Claim $501- Section Chief Local Finance $5,000
4 MC 252 Claims Guidelines
• All claims regardless of amount should be routed through the Claims line for assignment of Claim Number • Claims will be tracked so status can be provided • ESIS provides Weekly Claim Summaries to BP Finance Section Chief • ESIS has delegated authority to pay claims below $500 with supporting documentation • Claims between $501 and $5,000 must be decisioned by BP Finance Section Leader • Claims above $5,000 must be routed through BP Legal • Payments should reach claimants within 5 business days when resolved
5 HOJA INFORMATIVA SOBRE LAS RECLAMACIONES Y EL FIDEICOMISO
SERVICIO INDEPENDIENTE DE RECLAMACIONES Se creará un nuevo proceso independiente de reclamaciones con la exigencia de que el pago de reclamaciones por daños a individuos y negocios sea más justo, más rápido, y más transparente. ! Para garantizar la independencia, Kenneth Feinberg, quien previamente administró el Fondo de Compensación a las Víctimas del 11 de septiembre, actuará como el administrador independiente de reclamaciones. ! El servicio desarrollará parámetros para las reclamaciones indemnizables, que serán publicados. ! Habrá un panel de tres jueces para juzgar las apelaciones a las decisiones del administrador. ! El servicio está diseñado para las reclamaciones por parte de individuos y negocios que hayan sufrido daños por el derrame de petróleo; BP continuará encargándose directamente de las reclamaciones por parte de los gobiernos locales, estatales, tribales y federales. ! El servicio hará la determinación de todas las reclamaciones con la mayor prontitud posible, y cumplirá con el plazo reglamentario existente. ! Los reclamantes insatisfechos mantienen todos sus derechos actuales bajo la ley, incluido el derecho de ir a corte o al Fondo del Fideicomiso para la Responsabilidad Civil por el Derrame de Petróleo. ! Las decisiones que el servicio independiente de reclamaciones tome bajo la ley actual serán vinculantes para BP. ! Todas las reclamaciones adjudicadas bajo este servicio tendrán acceso a la cuenta del fideicomiso para su pago.
CUENTA DEL FIDEICOMISO BP ha accedido a contribuir $20 mil millones a lo largo de un periodo de cuatro años a razón de $5 mil millones por año, incluso $5 mil millones durante el año 2010. BP garantizará estos compromisos al asignar $20 mil millones en activos de reserva en Estados Unidos. ! BP ha reafirmado su compromiso para pagar todos los costos de recogido y los daños que debe como la parte responsable. No hará valer ningún límite de responsabilidad civil bajo la Ley de Contaminación por Petróleo para evadir su responsabilidad. ! La creación de una cuenta de fideicomiso proporcionará al público la garantía de que habrá fondos para compensar a los afectados. ! Esta cuenta no representa ni el mínimo ni el máximo de la responsabilidad civil. ! La cuenta del fideicomiso debe usarse para pagar las reclamaciones adjudicadas por el servicio independiente de reclamaciones, así como juicios y convenios, costos por daños a recursos naturales, y los costos de respuesta estatal y local.
CONTRIBUCIÓN VOLUNTARIA PARA LOS TRABAJADORES DE LA PLATAFORMA PETROLERA ! BP contribuirá $100 millones a una fundación para sustentar a los trabajadores desempleados de la plataforma petrolera. ! La propuesta legislativa de mayo de la Administración creará un nuevo programa de asistencia para el desempleo, siguiendo el modelo del Programa de Asistencia de Desempleo por Desastre, y proveer beneficios a trabajadores que pierdan sus empleos como resultado de un derrame de importancia nacional.
VIGILANCIA AMBIENTAL Y DE LA SALUD ! BP ha dedicado previamente $500 millones para la Iniciativa de Investigación del Golfo de México por diez años para mejorar la comprensión de los impactos y las formas de mitigar la contaminación de petróleo y gas. ! Como parte de esta iniciativa, BP trabajará con gobernadores, y con las autoridades ambientales y de la salud estatales y locales para diseñar el programa de vigilancia a largo plazo y garantizar la salud del público y ambiental de la Región del Golfo.
Claims_funding_Fact_sheet_v4_(2) Spanish THÔNG TIN THIẾT THỰC VỀ VIỆC KHIẾU NẠI VÀ NGÂN KHOẢN ESCROW
CƠ SỞ CỨU XÉT ĐƠN KHIẾU NẠI ĐỘC LẬP Một cơ sở độc lập để giải quyết các khiếu nại đã được thành lập với phương châm công bằng hơn, nhanh chóng hơn, và rỏ rệt hơn trong vấn đề đền bù các khiếu nại về sự thiệt hại cho các cá nhân và cơ sở thương mại. Để đảm bảo tính chất độc lập, ông Kenneth Feinberg, người trước đây đã quản lý Ngân Khoản Đền Bù Nạn Nhân ngày 11 tháng 9, sẽ nắm giữ chức vụ quản lý cơ sở mới này. Cơ sở mới này sẽ đề ra và công bố các tiêu chuẩn cho việc khiếu nại bồi thường các thiệt hại mất mát. Một ủy ban gồm có ba ông chánh án sẽ được lập ra để giải quyết các phản đối về quyết định của quản lý cơ sở. Cơ sở được thành lập để giải quyết các khiếu nại của những cá nhân và cơ sở thương mại nào đã bị thiệt hại bởi tai nạn dầu loang; các công sở chính quyền từ địa phương, tiểu bang, các bộ lạc cho đến liên bang sẽ tiếp tục được giải quyết trực tiếp qua BP. Cơ sở sẽ giải quyết các đơn khiếu nại một cách nhanh chóng và sẽ tuân thủ theo đúng các mốc thời gian mà luật pháp đã quy định. Những người khiếu nại bất mãn với sự giải quyết của cơ sở có thể kháng cáo lên tòa hoặc đến Ngân quỹ Đền bù về Vấn đề Dầu Loang. Các quyết định hợp lệ do cơ sở cứu xét khiếu nại độc lập đưa ra sẽ được bảo đảm bởi BP. Tất cả các đơn khiếu nại được cứu xét bởi cơ sở này đều được chuyến qua một ngân khoản escrow để được đền bù.
NGÂN KHOẢN ESCROW BP đã đồng ý đóng góp 20 tỷ đô la trong thời gian 4 năm, mỗi năm 5 tỷ, tính luôn cả 5 tỷ cho năm 2010. BP sẽ bảo đảm cho sự cam kết này bằng cách để riêng ra 20 tỷ, lấy từ tài sản của công ty trong đất Mỹ. BP đã tái xác định sự cam kết của công ty bằng cách trả phí tổn cho tất cả các công trình dọn dẹp và các thiệt hại do tai nạn dầu loang gây ra mà trong đó công ty là một đơn vị chịu trách nhiệm. Công ty sẽ không sử dụng các điều khoản nói về tầm mức trách nhiệm tối đa được đề ra trong OPA để lẩn trốn trách nhiệm. Ngân khoản Escrow được tạo ra để bảo đảm với dư luận là tiền đền bù sẽ có sẵn để đền bù thiệt hại. Ngân khoản này không nói lên mức tối thiểu cũng như tối đa của mức độ trách nhiệm. Ngân khoản escrow được sử dụng để trả tiền cho những trường hợp khiếu nại đã được cứu xét bởi cơ sở cứu xét đơn khiếu nại độc lập, cũng như những phán quyết, dàn xếp, những thiệt hại về tài nguyên thiên nhiên và các phí tổn dọn dẹp của chính quyền địa phương và tiểu bang.
SỰ ĐÓNG GÓP TỰ NGUYỆN CHO CÔNG NHÂN VIÊN CHỨC GIÀN KHOAN DẦU BP sẽ đóng góp 100 triệu đô la cho một cơ sở thiện nguyện để giúp đở các công nhân viên chức giàn khoan dầu bị thất nghiệp. Đơn Kiến nghị Hành pháp của Phủ Tổng Thống trong tháng Năm sẽ lập ra một chương trình trợ giúp về thất nghiệp, dựa theo Chương trình Trợ giúp Thất nghiệp do Thiên tai, để cung cấp lương bổng cho các công nhân viên chức bị mất việc vì tai nạn dầu loang với tầm cở quốc gia.
GIÁM SÁT MÔI TRƯỜNG VÀ SỨC KHỎE Trước đây BP đã đóng góp 500 triệu đô la cho Quỹ Nghiên cứu Vịnh Mễ Tây Cơ để nâng tầm hiểu biết về sự tác hại và những phương cách làm giảm bớt sự ô nhiễm bị gây ra bởi dầu mỏ và hơi đốt. Trong một phần của sự nghiên cứu đó, BP sẽ làm việc với các thống đốc, các chính quyền địa phương và tiểu bang, và các cơ quan y tế để thiết kế một quy trình giám sát dài hạn và để đảm bảo môi trường và sức khỏe của các địa phương trong vùng Vịnh.
THÔNG TIN THIẾT THỰC VỀ VIỆC KHIẾU NẠI
Deepwater Oil Spill BP & NPFC Claims FFRREEQQUUEENNTTLLYY AASSKKEEDD QQUUEESSTTIIOONNSS for Individuals and Businesses
1. I have property damage or am out of work because of the oil spill, is there help available?
Yes, you may file a claim with BP for damages you have had because of the oil spill. Claims with BP may be filed by:
1. Calling the BP Claims Line at 1-800-440-0858. The line is toll-free and available 24 hours a day, 7 days a week 2. Online at www.bp.com/claims
If you have questions or need to submit documentation regarding your claim, you may want to visit one of 25 BP claims centers located throughout the impacted states. Claim centers are open 7 days a week from 8 a.m. to 7 p.m. To locate the BP Claims center nearest you call the BP Claims line or visit www.deepwaterhorizonresponse.com and click the link for “claims”.
2. What types of damages can I file a claim for?
You may be eligible for compensation for loss of income or profits (including for fishing and rental property), and property damage or loss. The Oil Pollution Act of 1990 defines eligible types of damages:
! Removal or Cleaning Costs: “Removal Costs” means the costs of removal that are incurred after a discharge of oil has occurred or, in any case in which there is a substantial threat of a discharge of oil, the costs to prevent, minimize, or mitigate oil pollution from such an incident. i. Example: You own waterfront property where a boat and dock were oiled. You may have a claim for the cost of the contractor used to remove the oil from your property. ii. Eligible Claimant: Anyone incurring removal costs. ! Real and Personal Property Damage: damage or economic loss related to the destruction or harm of real or personal property. i. Example: You own a recreational boat or waterfront property that was oiled. You may have a claim for the cost of restoring your property to its pre-spill condition. ii. Eligible Claimant: Person or entity who owns or leases the property. ! Loss of Profits and Earning Capacity: due to the injury or loss of real property, personal property, or natural resources. i. Example: Shrimpers who cannot operate due to the closed Gulf waters; seafood producers and packers; businesses affected by the reduced tourism such as hotels, restaurants, charter tours. ii. Eligible Claimant: Anyone with loss of profits or income. 1! !
3. Who can file a claim with BP?
Individuals, businesses and governments that can document economic or property damages directly related to the oil spill may file a claim; however, claims are not guaranteed to be paid.
4. How do I file a claim with BP?
Claims with BP may be filed by:
1. Calling the BP Claims Line at 1-800-440-0858. The line is toll-free and available 24 hours a day, 7 days a week 2. Online at www.bp.com/claims
5. I filed a claim with BP, what’s next?
You will be contacted by a BP Claims Representative. The Claims Representative will verify your identity, ask you for documentation regarding your claim, and answer questions you may have.
6. What types of documentation do I need to file a claim?
The BP Claims Representative who contacts you after you have filed a claim will explain the types of documentation you will need to substantiate your claim. You may be asked to provide documents such as: a pay stub, deposit slip, W2 tax form, photographs, contact information for the Captain you were employed by, proof of ownership or title to property. You may refer to the BP Claims Manual found on www.bp.com website.
7. I have questions regarding my BP claim, who can I contact?
If you have questions about submitting a claim or a claim you have already submitted, you may call 1-800-537-8249 for information on your claim OR visit one of 25 BP claims centers. Claim centers are open 7 days a week from 8 a.m. to 7 p.m. To locate the BP Claims center nearest you call the BP Claims line or visit www.deepwaterhorizonresponse.com and click the link for “claims.”
8. English is not my first language, are there translation services available?
Yes, the claims forms on www.bp.com/claims!are available in Vietnamese and Spanish. Additionally, some BP Claims centers have translators available. For locations call the BP Claims Line at 1-800-440-0858:!
Vietnamese Spanish Cambodian Alabama: Bayou LaBatre Alabama: Mississippi: Mississippi: Bay St Louis, Biloxi Bayou LaBatre, Orange Beach, Bay St Louis Louisiana: New Orleans East, Venice, Gretna Mobile
2! ! 9. I filed a claim with BP for loss of income and received a check for this month, what about next month?
You will NOT need to file a new claim. A BP claims representative may ask you for additional documentation regarding your income. You may have received your first check in person, however, additional payments will be mailed to the address you provided when you filed your claim. You can expect your second check about 30 days after you received your first payment. If you have additional questions, please call the BP Claims Line at 1-800-440-0858.
10. Can I file a claim with the U.S. Coast Guard’s NPFC?
Yes. The U.S. Coast Guard’s National Pollution Funds Center (NPFC) administers the Oil Spill Liability Trust Fund, which is governed by the Oil Pollution Act of 1990. Before filing a claim with NPFC, individuals, businesses, and local government must first file a claim with BP as one of the Responsible Parties. States may choose to file claims directly with NPFC. If BP denies the claim OR the claim goes unsettled for 90 days, claimants may then apply to the NPFC. With the exception of State governments, parties will not be able to file a claim with the NPFC without first applying to BP.
11. How do I file a claim with the U.S. Coast Guard’s NPFC?
A claim with NPFC must be submitted in writing and mailed to:
US COAST GUARD STOP 7100 (ca) 4200 Wilson Boulevard, Suite 1000 Arlington, Virginia 20598-7100
For more information, you may contact the NPFC at 1-800-280-7118 or visit www.uscg.mil/npfc/claims.
12. Can I file a claim with both BP and the U.S. Coast Guard’s NPFC?
Yes, however, before filing a claim with NPFC, individuals, businesses, and local government must first file a claim with BP as the Responsible Party. If BP denies the claim OR the claim goes unsettled for 90 days, claimants may then apply to the NPFC. Individuals and businesses will not be able to file a claim with the NPFC without first applying to BP.
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Publication 547 Cat. No. 15090K Contents
Department What's New for 2009 ...... 1 of the What's New for 2010 ...... 1 Treasury Casualties, Reminder ...... 1 Internal Revenue Introduction ...... 2 Service Disasters, Casualty ...... 2 Theft ...... 3 and Thefts Loss on Deposits ...... 3 Proof of Loss ...... 3 For use in preparing Figuring a Loss ...... 4 Deduction Limits ...... 7 2009 Returns Figuring a Gain ...... 9 When To Report Gains and Losses ...... 12 Disaster Area Losses ...... 12 How To Report Gains and Losses ..... 14 How To Get Tax Help ...... 14 Index ...... 17
What's New for 2009
Increase in personal casualty and theft loss limit. Generally, each personal casualty or theft loss is limited to the excess of the loss over $500. In addition, the 10%-of-adjusted gross income (AGI) limit continues to apply to the net loss.
New Schedule L (Form 1040A or 1040). If you claim a net disaster loss as part of your standard deduction, you must complete Sched- ule L (Form 1040A or 1040) and attach it to Form 1040. See Disaster Area Losses later.
What's New for 2010
Decrease in personal casualty and theft loss limit. Each personal casualty or theft loss is limited to the excess of the loss over $100 (in- stead of $500). In addition, the 10%-of-AGI limit continues to apply to the net loss.
Disaster losses. The special rules that were in effect in 2008 and 2009 for losses of personal use property attributable to federally declared disasters do not apply to losses occurring in 2010 and later years. Instead, these losses will be subject to the 10%-of-AGI limit and will be deductible only if you itemize your deductions. These losses will continue to be subject to the $100-per-loss limit.
Get forms and other information Reminder
faster and easier by: Photographs of missing children. The Inter- nal Revenue Service is a proud partner with the Internet www.irs.gov National Center for Missing and Exploited Chil- dren. Photographs of missing children selected
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by the Center may appear in this publication on We respond to many letters by telephone. • An unusual event is one that is not a pages that would otherwise be blank. You can Therefore, it would be helpful if you would in- day-to-day occurrence and that is not typi- help bring these children home by looking at the clude your daytime phone number, including the cal of the activity in which you were en- photographs and calling 1-800-THE-LOST area code, in your correspondence. gaged. (1-800-843-5678) if you recognize a child. You can email us at *[email protected]. (The asterisk must be included in the address.) Deductible losses. Deductible casualty Please put ªPublications Commentº on the sub- losses can result from a number of different ject line. Although we cannot respond individu- causes, including the following. Introduction ally to each email, we do appreciate your feedback and will consider your comments as • Car accidents (but see Nondeductible This publication explains the tax treatment of we revise our tax products. losses, next, for exceptions). casualties, thefts, and losses on deposits. A casualty occurs when your property is damaged Ordering forms and publications. Visit • Earthquakes. as a result of a disaster such as a storm, fire, car www.irs.gov/formspubs to download forms and • Fires (but see Nondeductible losses, next, accident, or similar event. A theft occurs when publications, call 1-800-829-3676, or write to the for exceptions). someone steals your property. A loss on depos- address below and receive a response within 10 its occurs when your financial institution be- days after your request is received. • Floods. comes insolvent or bankrupt. • Government-ordered demolition or reloca- This publication discusses the following top- Internal Revenue Service tion of a home that is unsafe to use be- ics. cause of a disaster as discussed under 1201 N. Mitsubishi Motorway Disaster Area Losses, later. • Definitions of a casualty, theft, and loss on Bloomington, IL 61705-6613 deposits. • Mine cave-ins. • How to figure the amount of your gain or Tax questions. If you have a tax question, • Shipwrecks. loss. check the information available on www.irs.gov Sonic booms. or call 1-800-829-1040. We cannot answer tax • • How to treat insurance and other reim- questions sent to either of the above addresses. Storms, including hurricanes and torna- bursements you receive. • does. • The deduction limits. Useful Items • Terrorist attacks. • When and how to report a casualty or You may want to see: Vandalism. theft. • Publication Volcanic eruptions. • The special rules for disaster area losses. • ❏ 523 Selling Your Home Nondeductible losses. A casualty loss is not Forms to file. Generally, when you have a ❏ 525 Taxable and Nontaxable Income deductible if the damage or destruction is casualty or theft, you have to file Form 4684. ❏ 550 Investment Income and Expenses caused by the following. You may also have to file one or more of the following forms. ❏ 551 Basis of Assets • Accidentally breaking articles such as glassware or china under normal condi- • Schedule A (Form 1040). ❏ 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) tions. • Form 1040NR, Schedule A (for nonresi- A family pet (explained below). dent aliens). ❏ 584-B Business Casualty, Disaster, and • Theft Loss Workbook A fire if you willfully set it, or pay someone • Schedule D (Form 1040). • else to set it. • Schedule L (Form 1040A or 1040). Form (and Instructions) • A car accident if your willful negligence or • Form 4797. ❏ Schedule A (Form 1040) Itemized willful act caused it. The same is true if the Deductions willful act or willful negligence of someone For details on which form to use, see How To acting for you caused the accident. Report Gains and Losses, later. ❏ Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) • Progressive deterioration (explained be- Condemnations. For information on condem- ❏ Schedule D (Form 1040) Capital Gains low). nations of property, see Involuntary Conver- and Losses sions in chapter 1 of Publication 544. Family pet. Loss of property due to damage ❏ Schedule L (Form 1040A or 1040) by a family pet is not deductible as a casualty Workbooks for casualties and thefts. Publi- Standard Deduction for Certain loss unless the requirements discussed earlier cation 584 is available to help you make a list of Filers under Casualty are met. your stolen or damaged personal-use property ❏ 4684 Casualties and Thefts and figure your loss. It includes schedules to Example. Your antique oriental rug was help you figure the loss on your home and its ❏ 4797 Sales of Business Property damaged by your new puppy before it was contents, and your motor vehicles. See How To Get Tax Help near the end of housebroken. Because the damage was not un- Publication 584-B is available to help you this publication for information about getting expected and unusual, the loss is not deductible make a list of your stolen or damaged business publications and forms. as a casualty loss. or income-producing property and figure your Progressive deterioration. Loss of prop- loss. erty due to progressive deterioration is not de- Comments and suggestions. We welcome ductible as a casualty loss. This is because the your comments about this publication and your Casualty damage results from a steadily operating cause suggestions for future editions. or a normal process, rather than from a sudden A casualty is the damage, destruction, or loss of event. The following are examples of damage You can write to us at the following address: property resulting from an identifiable event that due to progressive deterioration. is sudden, unexpected, or unusual. The steady weakening of a building due to Internal Revenue Service • A sudden event is one that is swift, not normal wind and weather conditions. Individual Forms and Publications Branch • gradual or progressive. SE:W:CAR:MP:T:I • The deterioration and damage to a water 1111 Constitution Ave. NW, IR-6526 • An unexpected event is one that is ordi- heater that bursts. However, the rust and Washington, DC 20224 narily unanticipated and unintended. water damage to rugs and drapes caused
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Table 1. Reporting Loss on Deposits A (Form 1040), line 23. The maximum amount you can claim is $20,000 ($10,000 if you are IF you choose to report the loss as a(n)... THEN report it on... married filing separately) reduced by any ex- pected state insurance proceeds. Your loss is casualty loss Form 4684 and Schedule A subject to the 2%-of-adjusted-gross-income (Form 1040). limit. You cannot choose to claim an ordinary ordinary loss Schedule A (Form 1040). loss if any part of the deposit is federally insured.
nonbusiness bad debt Schedule D (Form 1040). Nonbusiness bad debt. If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the by the bursting of a water heater does Example. A car door is accidentally actual loss is determined and deduct the loss as qualify as a casualty. slammed on your hand, breaking the setting of a nonbusiness bad debt in that year. your diamond ring. The diamond falls from the Most losses of property caused by • ring and is never found. The loss of the diamond droughts. To be deductible, a How to report. The kind of deduction you is a casualty. drought-related loss generally must be in- choose for your loss on deposits determines how you report your loss. See Table 1. curred in a trade or business or in a trans- Losses from Ponzi-type investment action entered into for profit. schemes. The IRS has issued the following More information. For more information, see guidance to assist taxpayers who are victims of • Termite or moth damage. Special Treatment for Losses on Deposits in losses from Ponzi-type investment schemes: • The damage or destruction of trees, Insolvent or Bankrupt Financial Institutions in shrubs, or other plants by a fungus, dis- • Revenue Ruling 2009-9, 2009-14 I.R.B. the Instructions for Form 4684. ease, insects, worms, or similar pests. 735 (available at www.irs.gov/irb/ However, a sudden destruction due to an 2009-14_IRB/ar07.html). Deducted loss recovered. If you recover an unexpected or unusual infestation of beet- • Revenue Procedure 2009-20, 2009-14 amount you deducted as a loss in an earlier les or other insects may result in a casu- I.R.B. 749 (available at www.irs.gov/irb/ year, you may have to include the amount recov- alty loss. 2009-14_IRB/ar11.html). ered in your income for the year of recovery. If any part of the original deduction did not reduce These losses are deductible as theft losses of your tax in the earlier year, you do not have to income-producing property on your tax return for include that part of the recovery in your income. the year the loss was discovered. You figure the For more information, see Recoveries in Publi- Theft deductible loss in Section B of Form 4684. If you cation 525. qualify to use Revenue Procedure 2009-20 and A theft is the taking and removing of money or you choose to follow the procedures in Revenue property with the intent to deprive the owner of it. Procedure 2009-20, you also must complete The taking of property must be illegal under the Appendix A of that procedure and write ªReve- Proof of Loss law of the state where it occurred and it must nue Procedure 2009-20º across the top of Form have been done with criminal intent. You do not 4684. For more information, see the above reve- To deduct a casualty or theft loss, you must be need to show a conviction for theft. nue ruling and revenue procedure. Theft includes the taking of money or prop- able to show that there was a casualty or theft. erty by the following means. You also must be able to support the amount you take as a deduction. • Blackmail. • Burglary. Loss on Deposits Casualty loss proof. For a casualty loss, you should be able to show all the following. • Embezzlement. A loss on deposits can occur when a bank, credit union, or other financial institution becomes in- • The type of casualty (car accident, fire, Extortion. • solvent or bankrupt. If you incurred this type of storm, etc.) and when it occurred. • Kidnapping for ransom. loss, you can choose one of the following ways • That the loss was a direct result of the to deduct the loss. • Larceny. casualty. As a casualty loss. • Robbery. • • That you were the owner of the property, • As an ordinary loss. or if you leased the property from some- The taking of money or property through fraud or one else, that you were contractually liable misrepresentation is theft if it is illegal under • As a nonbusiness bad debt. to the owner for the damage. state or local law. • Whether a claim for reimbursement exists Casualty loss or ordinary loss. You can Decline in market value of stock. You can- for which there is a reasonable expecta- choose to deduct a loss on deposits as a casu- not deduct as a theft loss the decline in market tion of recovery. alty loss or as an ordinary loss for any year in value of stock acquired on the open market for which you can reasonably estimate how much of investment if the decline is caused by disclosure your deposits you have lost in an insolvent or Theft loss proof. For a theft loss, you should of accounting fraud or other illegal misconduct bankrupt financial institution. The choice gener- be able to show all the following. by the officers or directors of the corporation that ally is made on the return you file for that year issued the stock. However, you can deduct as a • When you discovered that your property and applies to all your losses on deposits for the capital loss the loss you sustain when you sell or was missing. year in that particular financial institution. If you exchange the stock or the stock becomes com- treat the loss as a casualty or ordinary loss, you • That your property was stolen. pletely worthless. You report a capital loss on cannot treat the same amount of the loss as a Schedule D (Form 1040). For more information • That you were the owner of the property. nonbusiness bad debt when it actually becomes about stock sales, worthless stock, and capital worthless. However, you can take a nonbusi- • Whether a claim for reimbursement exists losses, see chapter 4 of Publication 550. ness bad debt deduction for any amount of loss for which there is a reasonable expecta- tion of recovery. Mislaid or lost property. The simple disap- that is more than the estimated amount you pearance of money or property is not a theft. deducted as a casualty or ordinary loss. Once However, an accidental loss or disappearance you make the choice, you cannot change it with- It is important that you have records of property can qualify as a casualty if it results out permission from the Internal Revenue Serv- that will prove your deduction. If you do from an identifiable event that is sudden, unex- ice. RECORDS not have the actual records to support pected, or unusual. Sudden, unexpected, and If you claim an ordinary loss, report it as a your deduction, you can use other satisfactory unusual events were defined earlier. miscellaneous itemized deduction on Schedule evidence to support it.
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item separately. Then combine the losses to that may occur along with the casualty. This Figuring a Loss determine the total loss from that casualty or information is needed to limit any deduction to theft. the actual loss resulting from damage to the To determine your deduction for a casualty or Exception for personal-use real property. property. theft loss, you must first figure your loss. In figuring a casualty loss on personal-use real Several factors are important in evaluating property, the entire property (including any im- the accuracy of an appraisal, including the fol- Amount of loss. Figure the amount of your provements, such as buildings, trees, and lowing. loss using the following steps. shrubs) is treated as one item. Figure the loss • The appraiser's familiarity with your prop- 1. Determine your adjusted basis in the prop- using the smaller of the following. erty before and after the casualty or theft. erty before the casualty or theft. • The decrease in FMV of the entire prop- • The appraiser's knowledge of sales of erty. 2. Determine the decrease in fair market comparable property in the area. value (FMV) of the property as a result of • The adjusted basis of the entire property. the casualty or theft. • The appraiser's knowledge of conditions in the area of the casualty. 3. From the smaller of the amounts you de- See Real property under Figuring the Deduc- termined in (1) and (2), subtract any insur- tion, later. • The appraiser's method of appraisal. ance or other reimbursement you received or expect to receive. Decrease in You may be able to use an appraisal For personal-use property and property used in Fair Market Value TIP that you used to get a federal loan (or a performing services as an employee, apply the federal loan guarantee) as the result of deduction limits, discussed later, to determine Fair market value (FMV) is the price for which a federally declared disaster to establish the the amount of your deductible loss. you could sell your property to a willing buyer amount of your disaster loss. For more informa- when neither of you has to sell or buy and both of tion on disasters, see Disaster Area Losses, Gain from reimbursement. If your reim- you know all the relevant facts. later. bursement is more than your adjusted basis in The decrease in FMV used to figure the the property, you have a gain. This is true even if amount of a casualty or theft loss is the differ- the decrease in the FMV of the property is ence between the property's fair market value Cost of cleaning up or making repairs. The smaller than your adjusted basis. If you have a immediately before and immediately after the cost of repairing damaged property is not part of gain, you may have to pay tax on it, or you may casualty or theft. a casualty loss. Neither is the cost of cleaning up be able to postpone reporting the gain. See after a casualty. But you can use the cost of Figuring a Gain, later. FMV of stolen property. The FMV of property cleaning up or of making repairs after a casualty immediately after a theft is considered to be zero as a measure of the decrease in FMV if you Business or income-producing property. since you no longer have the property. meet all the following conditions. If you have business or income-producing prop- erty, such as rental property, and it is stolen or Example. Several years ago, you pur- • The repairs are actually made. completely destroyed, the decrease in FMV is chased silver dollars at face value for $150. This The repairs are necessary to bring the not considered. Your loss is figured as follows: • is your adjusted basis in the property. Your silver property back to its condition before the dollars were stolen this year. The FMV of the Your adjusted basis in the property casualty. coins was $1,000 just before they were stolen, MINUS and insurance did not cover them. Your theft • The amount spent for repairs is not exces- sive. Any salvage value loss is $150. • The repairs take care of the damage only. MINUS Recovered stolen property. Recovered sto- The value of the property after the repairs Any insurance or other reimbursement you len property is your property that was stolen and • receive or expect to receive later returned to you. If you recovered property is not, due to the repairs, more than the after you had already taken a theft loss deduc- value of the property before the casualty. Loss of inventory. There are two ways you tion, you must refigure your loss using the can deduct a casualty or theft loss of inventory, smaller of the property's adjusted basis (ex- Landscaping. The cost of restoring land- including items you hold for sale to customers. plained later) or the decrease in FMV from the scaping to its original condition after a casualty One way is to deduct the loss through the time just before it was stolen until the time it was may indicate the decrease in FMV. You may be increase in the cost of goods sold by properly recovered. Use this amount to refigure your total able to measure your loss by what you spend on reporting your opening and closing inventories. loss for the year in which the loss was deducted. the following. If your refigured loss is less than the loss you Do not claim this loss again as a casualty or theft • Removing destroyed or damaged trees loss. If you take the loss through the increase in deducted, you generally have to report the dif- ference as income in the recovery year. But and shrubs, minus any salvage you re- the cost of goods sold, include any insurance or ceive. other reimbursement you receive for the loss in report the difference only up to the amount of the gross income. loss that reduced your tax. For more information • Pruning and other measures taken to pre- The other way is to deduct the loss sepa- on the amount to report, see Recoveries in Pub- serve damaged trees and shrubs. lication 525. rately. If you deduct it separately, eliminate the • Replanting necessary to restore the prop- affected inventory items from the cost of goods erty to its approximate value before the sold by making a downward adjustment to open- casualty. ing inventory or purchases. Reduce the loss by Figuring Decrease in FMV Ð Items the reimbursement you received. Do not include To Consider Car value. Books issued by various automo- the reimbursement in gross income. If you do To figure the decrease in FMV because of a bile organizations that list your car may be useful not receive the reimbursement by the end of the casualty or theft, you generally need a compe- in figuring the value of your car. You can use the year, you may not claim a loss to the extent you tent appraisal. However, other measures also books' retail values and modify them by factors have a reasonable prospect of recovery. can be used to establish certain decreases. See such as the mileage and condition of your car to Leased property. If you are liable for casu- Appraisal and Cost of cleaning up or making figure its value. The prices are not official, but alty damage to property you lease, your loss is repairs, next. they may be useful in determining value and the amount you must pay to repair the property suggesting relative prices for comparison with minus any insurance or other reimbursement Appraisal. An appraisal to determine the dif- current sales and offerings in your area. If your you receive or expect to receive. ference between the FMV of the property imme- diately before a casualty or theft and car is not listed in the books, determine its value Separate computations. Generally, if a sin- immediately afterwards should be made by a from other sources. A dealer's offer for your car gle casualty or theft involves more than one item competent appraiser. The appraiser must rec- as a trade-in on a new car is not usually a of property, you must figure the loss on each ognize the effects of any general market decline measure of its true value.
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Figuring Decrease in FMV Ð Items determining your tax liability. You can claim Example. Your home was extensively dam- Not To Consider these costs as a miscellaneous itemized deduc- aged by a tornado. Your loss after reimburse- tion subject to the 2%-of-adjusted-gross-income ment from your insurance company was You generally should not consider the following limit on Schedule A (Form 1040). $10,000. Your employer set up a disaster relief items when attempting to establish the decrease fund for its employees. Employees receiving in FMV of your property. Adjusted Basis money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. Cost of protection. The cost of protecting your property against a casualty or theft is not The measure of your investment in the property You received $4,000 from the fund and spent part of a casualty or theft loss. The amount you you own is its basis. For property you buy, your the entire amount on repairs to your home. In spend on insurance or to board up your house basis is usually its cost to you. For property you figuring your casualty loss, you must reduce against a storm is not part of your loss. If the acquire in some other way, such as inheriting it, your unreimbursed loss ($10,000) by the $4,000 property is business property, these expenses receiving it as a gift, or getting it in a nontaxable you received from your employer's fund. Your are deductible as business expenses. exchange, you must figure your basis in another casualty loss before applying the deduction lim- If you make permanent improvements to way, as explained in Publication 551. its (discussed later) is $6,000. your property to protect it against a casualty or Adjustments to basis. While you own the Cash gifts. If you receive excludable cash theft, add the cost of these improvements to property, various events may take place that gifts as a disaster victim and there are no limits your basis in the property. An example would be change your basis. Some events, such as addi- on how you can use the money, you do not the cost of a dike to prevent flooding. tions or permanent improvements to the prop- reduce your casualty loss by these excludable Exception. You cannot increase your basis erty, increase basis. Others, such as earlier cash gifts. This applies even if you use the in the property by, or deduct as a business casualty losses and depreciation deductions, money to pay for repairs to property damaged in expense, any expenditures you made with re- decrease basis. When you add the increases to the disaster. spect to qualified disaster mitigation payments the basis and subtract the decreases from the (discussed later under Disaster Area Losses). basis, the result is your adjusted basis. See Example. Your home was damaged by a Publication 551 for more information on figuring hurricane. Relatives and neighbors made cash Related expenses. The incidental expenses the basis of your property. gifts to you that were excludable from your in- due to a casualty or theft, such as expenses for come. You used part of the cash gifts to pay for the treatment of personal injuries, for temporary Insurance and repairs to your home. There were no limits or housing, or for a rental car, are not part of your Other Reimbursements restrictions on how you could use the cash gifts. casualty or theft loss. However, they may be It was an excludable gift, so the money you deductible as business expenses if the dam- If you receive an insurance or other type of received and used to pay for repairs to your aged or stolen property is business property. reimbursement, you must subtract the reim- home does not reduce your casualty loss on the Replacement cost. The cost of replacing sto- bursement when you figure your loss. You do damaged home. len or destroyed property is not part of a casualty not have a casualty or theft loss to the extent you or theft loss. are reimbursed. Insurance payments for living expenses. If you expect to be reimbursed for part or all You do not reduce your casualty loss by insur- Example. You bought a new chair 4 years of your loss, you must subtract the expected ance payments you receive to cover living ex- ago for $300. In April, a fire destroyed the chair. reimbursement when you figure your loss. You penses in either of the following situations. You estimate that it would cost $500 to replace must reduce your loss even if you do not receive • You lose the use of your main home be- it. If you had sold the chair before the fire, you payment until a later tax year. See Reimburse- cause of a casualty. estimate that you could have received only $100 ment Received After Deducting Loss, later. for it because it was 4 years old. The chair was • Government authorities do not allow you Failure to file a claim for reimbursement. If not insured. Your loss is $100, the FMV of the access to your main home because of a your property is covered by insurance, you must chair before the fire. It is not $500, the replace- casualty or threat of one. file a timely insurance claim for reimbursement ment cost. of your loss. Otherwise, you cannot deduct this Inclusion in income. If these insurance Sentimental value. Do not consider senti- loss as a casualty or theft. payments are more than the temporary increase mental value when determining your loss. If a The portion of the loss usually not covered by in your living expenses, you must include the family portrait, heirloom, or keepsake is dam- insurance (for example, a deductible) is not sub- excess in your income. Report this amount on aged, destroyed, or stolen, you must base your ject to this rule. Form 1040, line 21. However, if the casualty loss on its FMV. occurs in a federally declared disaster area, Example. You have a car insurance policy none of the insurance payments are taxable. Decline in market value of property in or near with a $1,000 deductible. Because your insur- casualty area. A decrease in the value of your See Qualified disaster relief payments, later, ance did not cover the first $1,000 of an auto under Disaster Area Losses. property because it is in or near an area that collision, the $1,000 would be deductible (sub- suffered a casualty, or that might again suffer a A temporary increase in your living expenses ject to the $500 and 10% rules, discussed later). is the difference between the actual living ex- casualty, is not to be taken into consideration. This is true, even if you do not file an insurance You have a loss only for actual casualty damage penses you and your family incurred during the claim, because your insurance policy would period you could not use your home and your to your property. However, if your home is in a never have reimbursed you for the deductible. federally declared disaster area, see Disaster normal living expenses for that period. Actual Area Losses, later. living expenses are the reasonable and neces- sary expenses incurred because of the loss of Costs of photographs and appraisals. Pho- Types of Reimbursements your main home. Generally, these expenses in- tographs taken after a casualty will be helpful in The most common type of reimbursement is an clude the amounts you pay for the following. establishing the condition and value of the prop- insurance payment for your stolen or damaged erty after it was damaged. Photographs showing • Renting suitable housing. property. Other types of reimbursements are the condition of the property after it was re- discussed next. Also see the Instructions for • Transportation. paired, restored, or replaced may also be help- Form 4684. ful. • Food. Appraisals are used to figure the decrease in Employer's emergency disaster fund. If you • Utilities. FMV because of a casualty or theft. See Ap- receive money from your employer's emergency Miscellaneous services. praisal, earlier, under Figuring Decrease in FMV disaster fund and you must use that money to • Ð Items To Consider, for information about rehabilitate or replace property on which you are Normal living expenses consist of these same appraisals. claiming a casualty loss deduction, you must expenses that you would have incurred but did The costs of photographs and appraisals take that money into consideration in computing not because of the casualty or the threat of one. used as evidence of the value and condition of the casualty loss deduction. Take into consider- property damaged as a result of a casualty are ation only the amount you used to replace your Example. As a result of a fire, you vacated not a part of the loss. They are expenses in destroyed or damaged property. your apartment for a month and moved to a
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motel. You normally pay $525 a month for rent. 2007 and 2008, you must include those pay- year in which you can reasonably expect no None was charged for the month the apartment ments in income on your 2009 Form 1040. more reimbursement. was vacated. Your motel rent for this month was $1,200. You normally pay $200 a month for Disaster relief. Food, medical supplies, and Example. Your personal car had a FMV of food. Your food expenses for the month you other forms of assistance you receive do not $2,000 when it was destroyed in a collision with lived in the motel were $400. You received reduce your casualty loss, unless they are another car in 2008. The accident was due to the $1,100 from your insurance company to cover replacements for lost or destroyed property. negligence of the other driver. At the end of your living expenses. You determine the pay- Qualified disaster relief payments you 2008, there was a reasonable prospect that the ment you must include in income as follows. TIP receive for expenses you incurred as a owner of the other car would reimburse you in result of a federally declared disaster, full. You did not have a deductible loss in 2008. 1) Insurance payment for living are not taxable income to you. For more infor- In January 2009, the court awards you a expenses ...... $1,100 mation, see Qualified disaster relief payments judgment of $2,000. However, in July it be- 2) Actual expenses during the under Disaster Area Losses, later. comes apparent that you will be unable to collect month you are unable to use any amount from the other driver. Since this is Disaster unemployment assistance pay- your home because of the fire $1,600 your only casualty or theft loss, you can deduct ments are unemployment benefits that are tax- 3) Normal living expenses .... 725 the loss in 2009 that is figured by applying the able. 4) Temporary increase in deduction limits (discussed later). living expenses: Subtract line 3 Generally, disaster relief grants received under the Robert T. Stafford Disaster Relief and from line 2 ...... 875 Actual reimbursement more than expected. Emergency Assistance Act are not included in 5) Amount of payment includible in If you later receive more reimbursement than your income. See Federal disaster relief grants, income: Subtract line 4 from line 1 .. $ 225 you expected, after you have claimed a deduc- later, under Disaster Area Losses. tion for the loss, you may have to include the Tax year of inclusion. You include the tax- extra reimbursement in your income for the year able part of the insurance payment in income for you receive it. However, if any part of the original the year you regain the use of your main home Reimbursement Received After Deducting Loss deduction did not reduce your tax for the earlier or, if later, for the year you receive the taxable year, do not include that part of the reimburse- part of the insurance payment. If you figured your casualty or theft loss using ment in your income. You do not refigure your the amount of your expected reimbursement, tax for the year you claimed the deduction. See Example. Your main home was destroyed you may have to adjust your tax return for the tax Recoveries in Publication 525 to find out how by a tornado in August 2007. You regained use year in which you get your actual reimburse- much extra reimbursement to include in income. of your home in November 2008. The insurance ment. This section explains the adjustment you payments you received in 2007 and 2008 were may have to make. Example. In 2008, a hurricane destroyed $1,500 more than the temporary increase in your motorboat. Your loss was $3,000, and you your living expenses during those years. You Actual reimbursement less than expected. estimated that your insurance would cover include this amount in income on your 2008 If you later receive less reimbursement than you $2,500 of it. You did not itemize deductions on Form 1040. If, in 2009, you receive further pay- expected, include that difference as a loss with your 2008 return, so you could not deduct the ments to cover the living expenses you had in your other losses (if any) on your return for the loss. When the insurance company reimburses
Table 2. Deduction Limit Rules for Personal-Use and Employee Property
$500 Rule 10% Rule* 2% Rule General Application You must reduce each casualty or You must reduce your total You must reduce your total theft loss by $500 when figuring casualty or theft loss by 10% of casualty or theft loss by 2% of your deduction. Apply this rule to your adjusted gross income. your adjusted gross income. personal-use property after you Apply this rule to personal-use Apply this rule to property you have figured the amount of your property after you reduce each used in performing services as an loss. loss by $500 (the $500 rule). employee after you have figured the amount of your loss and added it to your job expenses and most other miscellaneous itemized deductions. Single Event Apply this rule only once, even if Apply this rule only once, even if Apply this rule only once, even if many pieces of property are many pieces of property are many pieces of property are affected. affected. affected. More Than One Event Apply to the loss from each event. Apply to the total of all your Apply to the total of all your losses from all events. losses from all events. More Than One PersonÐ Apply separately to each person. Apply separately to each person. Apply separately to each person. With Loss From the Same Event (other than a married couple filing jointly) Married CoupleÐ Filing With Loss From the Joint Apply as if you were one person. Apply as if you were one person. Apply as if you were one person. Same Event Return Filing Separate Apply separately to each spouse. Apply separately to each spouse. Apply separately to each spouse. Return More Than One Owner Apply separately to each owner of Apply separately to each owner Apply separately to each owner (other than a married jointly owned property. of jointly owned property. of jointly owned property. couple filing jointly) *The 10% rule does not apply to a net disaster loss attributable to a federally declared disaster (defined later under Disaster Area Losses).
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you for the loss, you do not report any of the $500 Rule More than one person. If two or more individ- reimbursement as income. This is true even if it uals (other than a husband and wife filing a joint is for the full $3,000 because you did not deduct After you have figured your casualty or theft loss return) have losses from the same casualty or the loss on your 2008 return. The loss did not on personal-use property, as discussed earlier, theft, the $500 rule applies separately to each reduce your tax. you must reduce that loss by $500. This reduc- individual. tion applies to each total casualty or theft loss. It If the total of all the reimbursements does not matter how many pieces of property Example. A fire damaged your house and you receive is more than your adjusted ! are involved in an event. Only a single $500 also damaged the personal property of your CAUTION basis in the destroyed or stolen prop- reduction applies. house guest. You must reduce your loss by erty, you will have a gain on the casualty or theft. $500. Your house guest must reduce his or her If you have already taken a deduction for a loss Example. You have $750 deductible colli- loss by $500. and you receive the reimbursement in a later sion insurance on your car. The car is damaged Married taxpayers. If you and your spouse year, you may have to include the gain in your in a collision. The insurance company pays you income for the later year. Include the gain as file a joint return, you are treated as one individ- for the damage minus the $750 deductible. The ual in applying the $500 rule. It does not matter ordinary income up to the amount of your deduc- amount of the casualty loss is based solely on tion that reduced your tax for the earlier year. whether you own the property jointly or sepa- the deductible. The casualty loss is $250 ($750 rately. You may be able to postpone reporting any − $500) because the first $500 of a casualty loss remaining gain as explained under Postpone- on personal-use property is not deductible. If you and your spouse have a casualty or ment of Gain, later. theft loss and you file separate returns, each of Single event. Generally, events closely re- you must reduce your loss by $500. This is true even if you own the property jointly. If one Actual reimbursement same as expected. If lated in origin cause a single casualty. It is a spouse owns the property, only that spouse can you receive exactly the reimbursement you ex- single casualty when the damage is from two or figure a loss deduction on a separate return. pected to receive, you do not have to include more closely related causes, such as wind and any of the reimbursement in your income and flood damage caused by the same storm. A If the casualty or theft loss is on property you you cannot deduct any additional loss. single casualty may also damage two or more own as tenants by the entirety, each of you can pieces of property, such as a hailstorm that figure your deduction on only one-half of the loss Example. In December 2009, you had a col- damages both your home and your car parked in on separate returns. Neither of you can figure lision while driving your personal car. Repairs to your driveway. your deduction on the entire loss on a separate the car cost $950. You had $100 deductible return. Each of you must reduce the loss by collision insurance. Your insurance company Example 1. A thunderstorm destroyed your $500. agreed to reimburse you for the rest of the dam- pleasure boat. You also lost some boating More than one owner. If two or more individu- age. Because you expected a reimbursement equipment in the storm. Your loss was $5,000 als (other than a husband and wife filing a joint from the insurance company, you did not have a on the boat and $1,200 on the equipment. Your return) have a loss on property jointly owned, the casualty loss deduction in 2009. insurance company reimbursed you $4,500 for the damage to your boat. You had no insurance $500 rule applies separately to each. For exam- Due to the $500 rule, you cannot deduct the coverage on the equipment. Your casualty loss ple, if two sisters live together in a home they $100 you paid as the deductible. When you is from a single event and the $500 rule applies own jointly and they have a casualty loss on the receive the $850 from the insurance company in once. Figure your loss before applying the 10% home, the $500 rule applies separately to each 2010, do not report it as income. rule (discussed later) as follows. sister. Boat Equipment 10% Rule 1. Loss ...... $5,000 $1,200 Deduction Limits 2. Subtract insurance .. 4,500 -0- This rule does not apply to a net disas- 3. Loss after TIP After you have figured your casualty or theft ter loss attributable to a federally de- reimbursement ..... $ 500 $1,200 clared disaster (defined later under loss, you must figure how much of the loss you Disaster Area Losses). can deduct. 4. Total loss ...... $1,700 5. Subtract $500 ...... 500 You must reduce the total of all your casualty The deduction for casualty and theft losses 6. Loss before 10% rule ..... $1,200 of employee property and personal-use property or theft losses on personal-use property by 10% of your adjusted gross income. Apply this rule is limited. A loss on employee property is subject after you reduce each loss by $500. If you have to the 2% rule, discussed next. With certain Example 2. Thieves broke into your home in both gains and losses from casualties or thefts, exceptions, a loss on property you own for your January and stole a ring and a fur coat. You had see Gains and losses, later in this discussion. personal use is subject to the $500 and 10% a loss of $200 on the ring and $700 on the coat. rules, discussed later. The 2%, $500, and 10% This is a single theft. The $500 rule applies to the total $900 loss. Example. In June, you discovered that your rules are also summarized in Table 2. house had been burglarized. Your loss after Losses on business property (other than em- Example 3. In September, hurricane winds insurance reimbursement was $2,000. Your ad- ployee property) and income-producing prop- blew the roof off your home. Flood waters justed gross income for the year you discovered erty are not subject to these rules. However, if caused by the hurricane further damaged your the theft is $29,500. Figure your theft loss as your casualty or theft loss involved a home you home and destroyed your furniture and personal follows. used for business or rented out, your deductible car. This is considered a single casualty. The loss may be limited. See the instructions for $500 rule is applied to your total loss from the 1. Loss after insurance ...... $2,000 Form 4684, Section B. If the casualty or theft flood waters and the wind. 2. Subtract $500 ...... 500 loss involved property used in a passive activity, 3. Loss after $500 rule ...... $1,500 see Form 8582, Passive Activity Loss Limita- More than one loss. If you have more than 4. Subtract 10% of $29,500 AGI ... $2,950 5. Theft loss deduction ...... $ -0- tions, and its instructions. one casualty or theft loss during your tax year, You do not have a theft loss deduction be- you must reduce each loss by $500. 2% Rule cause your loss ($1,500) is less than 10% of Example. Your family car was damaged in your adjusted gross income ($2,950). The casualty and theft loss deduction for em- an accident in January. Your loss after the insur- More than one loss. If you have more than ployee property, when added to your job ex- ance reimbursement was $75. In February, your one casualty or theft loss during your tax year, penses and most other miscellaneous itemized car was damaged in another accident. This time reduce each loss by any reimbursement and by deductions on Schedule A (Form 1040) or Form your loss after the insurance reimbursement $500. Then you must reduce the total of all your 1040NR, Schedule A, must be reduced by 2% of was $90. Apply the $500 rule to each separate losses by 10% of your adjusted gross income. your adjusted gross income. Employee property casualty loss. Since neither accident resulted in is property used in performing services as an a loss of over $500, you are not entitled to any Example. In March, you had a car accident employee. deduction for these accidents. that totally destroyed your car. You did not have
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collision insurance on your car, so you did not Figuring the Deduction loss separately for each item of property. Then receive any insurance reimbursement. Your combine these separate losses to figure the total loss on the car was $1,800. In November, a fire Generally, you must figure your loss separately loss. Reduce the total loss by $500 and 10% of damaged your basement and totally destroyed for each item stolen, damaged, or destroyed. your adjusted gross income to figure the loss the furniture, washer, dryer, and other items you However, a special rule applies to real property deduction. had stored there. Your loss on the basement you own for personal use. items after reimbursement was $2,100. Your Example 1. In August, a storm destroyed adjusted gross income for the year that the acci- Real property. In figuring a loss to real estate your pleasure boat, which cost $18,500. This dent and fire occurred is $25,000. You figure you own for personal use, all improvements was your only casualty or theft loss for the year. your casualty loss deduction as follows. (such as buildings and ornamental trees and the Its FMV immediately before the storm was land containing the improvements) are consid- $17,000. You had no insurance, but were able to Car Basement ered together. salvage the motor of the boat and sell it for $200. 1. Loss ...... $1,800 $2,100 Your adjusted gross income for the year the 2. Subtract $500 per Example 1. In June, a fire destroyed your casualty occurred is $70,000. incident ...... 500 500 lakeside cottage, which cost $144,800 (includ- Although the motor was sold separately, it is 3. Loss after $500 rule $1,300 $1,600 ing $14,500 for the land) several years ago. part of the boat and not a separate item of (Your land was not damaged.) This was your property. You figure your casualty loss deduc- 4. Total loss ...... $2,900 only casualty or theft loss for the year. The FMV tion as follows. 5. Subtract 10% of $25,000 AGI .. 2,500 of the property immediately before the fire was 6. Casualty loss deduction .... $ 400 1. Adjusted basis (cost in this $180,000 ($145,000 for the cottage and $35,000 example) ...... $18,500 for the land). The FMV immediately after the fire 2. FMV before storm ...... $17,000 Married taxpayers. If you and your spouse was $35,000 (value of the land). You collected $130,000 from the insurance company. Your 3. FMV after storm ...... 200 file a joint return, you are treated as one individ- 4. Decrease in FMV ual in applying the 10% rule. It does not matter if adjusted gross income for the year the fire oc- curred is $80,000. Your deduction for the casu- (line 2 − line 3) ...... $16,800 you own the property jointly or separately. alty loss is $6,300, figured in the following 5. Loss (smaller of line 1 or line 4) $16,800 If you file separate returns, the 10% rule manner. 6. Subtract insurance ...... -0- applies to each return on which a loss is 7. Loss after reimbursement .... $16,800 1. Adjusted basis of the entire claimed. 8. Subtract $500 ...... 500 property (cost in this example) $144,800 9. Loss after $500 rule ...... $16,300 2. FMV of entire property 10. Subtract 10% of $70,000 AGI 7,000 More than one owner. If two or more individu- before fire ...... $180,000 11. Casualty loss deduction ... $ 9,300 als (other than husband and wife filing a joint 3. FMV of entire property after fire 35,000 return) have a loss on property that is owned 4. Decrease in FMV of entire Example 2. In June, you were involved in an jointly, the 10% rule applies separately to each. property (line 2 − line 3) ..... $145,000 auto accident that totally destroyed your per- 5. Loss (smaller of line 1 or line 4) $144,800 Gains and losses. If you have casualty or sonal car and your antique pocket watch. You 6. Subtract insurance ...... 130,000 had bought the car for $30,000. The FMV of the theft gains as well as losses to personal-use 7. Loss after reimbursement .... $14,800 car just before the accident was $17,500. Its property, you must compare your total gains to 8. Subtract $500 ...... 500 FMV just after the accident was $180 (scrap your total losses. Do this after you have reduced 9. Loss after $500 rule ...... $14,300 value). Your insurance company reimbursed 10. Subtract 10% of $80,000 AGI 8,000 each loss by any reimbursements and by $500 you $16,000. 11. Casualty loss deduction ... $ 6,300 but before you have reduced the losses by 10% Your watch was not insured. You had pur- of your adjusted gross income. chased it for $250. Its FMV just before the acci- Example 2. You bought your home a few dent was $500. Your adjusted gross income for Casualty or theft gains do not include years ago. You paid $150,000 ($10,000 for the the year the accident occurred is $97,000. Your ! gains you choose to postpone. See land and $140,000 for the house). You also CAUTION casualty loss deduction is zero, figured as fol- Postponement of Gain, later. spent an additional $2,000 for landscaping. This lows. year a fire destroyed your home. The fire also Losses more than gains. If your losses are damaged the shrubbery and trees in your yard. Car Watch more than your recognized gains, subtract your The fire was your only casualty or theft loss this 1. Adjusted basis (cost) ... $30,000 $250 gains from your losses and reduce the result by year. Competent appraisers valued the property 2. FMV before accident ... $17,500 $500 10% of your adjusted gross income. The rest, if as a whole at $175,000 before the fire, but only 3. FMV after accident .... 180 -0- any, is your deductible loss from personal-use $50,000 after the fire. Shortly after the fire, the 4. Decrease in FMV (line 2 − property. insurance company paid you $95,000 for the line 3) ...... $17,320 $500 loss. Your adjusted gross income for this year is Example. Your theft loss after reducing it by $70,000. You figure your casualty loss deduc- 5. Loss (smaller of line 1 or line 4) ...... $17,320 $250 reimbursements and by $500 is $2,700. Your tion as follows. 6. Subtract insurance .... 16,000 -0- casualty gain is $700. Your loss is more than 1. Adjusted basis of the entire 7. Loss after reimbursement $1,320 $250 your gain, so you must reduce your $2,000 net property (cost of land, building, 8. Total loss ...... $1,570 loss ($2,700 − $700) by 10% of your adjusted and landscaping) ...... $152,000 9. Subtract $500 ...... 500 gross income. 2. FMV of entire property 10. Loss after $500 rule ...... $1,070 before fire ...... $175,000 Gains more than losses. If your recog- 11. Subtract 10% of $97,000 AGI ... 9,700 3. FMV of entire property after fire 50,000 12. Casualty loss deduction ...... $ -0- nized gains are more than your losses, subtract 4. Decrease in FMV of entire your losses from your gains. The difference is property (line 2 − line 3) $125,000 treated as a capital gain and must be reported Both real and personal properties. When a on Schedule D (Form 1040). The 10% rule does 5. Loss (smaller of line 1 or line 4) $125,000 casualty involves both real and personal proper- 6. Subtract insurance ...... 95,000 not apply to your gains. ties, you must figure the loss separately for each 7. Loss after reimbursement .... $30,000 type of property. However, you apply a single 8. Subtract $500 ...... 500 Example. Your theft loss is $600 after re- $500 reduction to the total loss. Then, you apply 9. Loss after $500 rule ...... $29,500 the 10% rule to figure the casualty loss deduc- ducing it by reimbursements and by $500. Your 10. Subtract 10% of $70,000 AGI 7,000 tion. casualty gain is $1,600. Because your gain is 11. Casualty loss deduction ... $ 22,500 more than your loss, you must report the $1,000 net gain ($1,600 − $600) on Schedule D. Example. In July, a hurricane damaged Personal property. Personal property is gen- your home, which cost you $164,000 including More information. For information on how erally any property that is not real property. If land. The FMV of the property (both building and to figure recognized gains, see Figuring a Gain, your personal property is stolen or is damaged land) immediately before the storm was later. or destroyed by a casualty, you must figure your $170,000 and its FMV immediately after the
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storm was $100,000. Your household furnish- 2. Subtract to postpone reporting the excess gain. See ings were also damaged. You separately figured depreciation ..... 24,000 -0- Postponement of Gain, later. the loss on each damaged household item and 3. Adjusted basis ... $176,000 $200,000 arrived at a total loss of $600. 4. FMV before flood Reporting a gain. You generally must report (total $380,000) .. $190,000 $190,000 You collected $50,000 from the insurance your gain as income in the year you receive the company for the damage to your home, but your 5. FMV after flood (total $320,000) .. 160,000 160,000 reimbursement. However, you do not have to household furnishings were not insured. Your report your gain if you meet certain require- adjusted gross income for the year the hurricane 6. Decrease in FMV (line 4 line 5) ... $30,000 $30,000 ments and choose to postpone reporting the occurred is $65,000. You figure your casualty − 7. Loss (smaller of line gain according to the rules explained under loss deduction from the hurricane in the follow- 3 or line 6) ...... $30,000 $30,000 Postponement of Gain, next. ing manner. 8. Subtract insurance 20,000 20,000 For information on how to report a gain, see 1. Adjusted basis of real property 9. Loss after How To Report Gains and Losses, later. (cost in this example) ...... $164,000 reimbursement ... $10,000 $10,000 2. FMV of real property before 10. Subtract $500 on If you have a casualty or theft gain on hurricane ...... $170,000 personal-use ! personal-use property that you choose 3. FMV of real property after property ...... -0- 500 CAUTION to postpone reporting (as explained hurricane ...... 100,000 11. Loss after $500 rule $10,000 $9,500 next) and you also have another casualty or theft 4. Decrease in FMV of real 12. Subtract 10% of loss on personal-use property, do not consider property (line 2 − line 3) ..... $70,000 $125,000 AGI on the gain you are postponing when figuring your 5. Loss on real property (smaller personal-use casualty or theft loss deduction. See 10% Rule of line 1 or line 4) ...... $70,000 property ...... -0- 12,500 under Deduction Limits, earlier. 6. Subtract insurance ...... 50,000 13. Deductible 7. Loss on real property after business loss ... $10,000 reimbursement ...... $20,000 14. Deductible Postponement of Gain personal loss ... $ -0- 8. Loss on furnishings ...... $600 Do not report a gain if you receive reimburse- 9. Subtract insurance ...... -0- ment in the form of property similar or related in 10. Loss on furnishings after service or use to the destroyed or stolen prop- reimbursement ...... $600 erty. Your basis in the new property is generally 11. Total loss (line 7 plus line 10) $20,600 Figuring a Gain the same as your adjusted basis in the property 12. Subtract $500 ...... 500 it replaces. 13. Loss after $500 rule ...... $20,100 If you receive an insurance payment or other You must ordinarily report the gain on your 14. Subtract 10% of $65,000 AGI 6,500 reimbursement that is more than your adjusted stolen or destroyed property if you receive 15. Casualty loss deduction ... $ 13,600 basis in the destroyed, damaged, or stolen prop- money or unlike property as reimbursement. erty, you have a gain from the casualty or theft. However, you can choose to postpone reporting Property used partly for business and partly Your gain is figured as follows. the gain if you purchase property that is similar for personal purposes. When property is The amount you receive (discussed next), or related in service or use to the stolen or used partly for personal purposes and partly for • minus destroyed property within a specified replace- business or income-producing purposes, the ment period, discussed later. You also can casualty or theft loss deduction must be figured • Your adjusted basis in the property at the choose to postpone reporting the gain if you separately for the personal-use portion and for time of the casualty or theft. See Adjusted purchase a controlling interest (at least 80%) in the business or income-producing portion. You Basis, earlier, for information on adjusted a corporation owning property that is similar or must figure each loss separately because the basis. related in service or use to the property. See losses attributed to these two uses are figured in Controlling interest in a corporation, later. two different ways. When figuring each loss, Even if the decrease in FMV of your property If you have a gain on damaged property, you allocate the total cost or basis, the FMV before is smaller than the adjusted basis of your prop- and after the casualty or theft loss, and the erty, use your adjusted basis to figure the gain. can postpone reporting the gain if you spend the insurance or other reimbursement between the reimbursement to restore the property. business and personal use of the property. The Amount you receive. The amount you re- To postpone reporting all the gain, the cost of $500 rule and the 10% rule apply only to the ceive includes any money plus the value of any your replacement property must be at least as casualty or theft loss on the personal-use por- property you receive minus any expenses you much as the reimbursement you receive. If the tion of the property. have in obtaining reimbursement. It also in- cost of the replacement property is less than the cludes any reimbursement used to pay off a reimbursement, you must include the gain in Example. You own a building that you con- mortgage or other lien on the damaged, de- your income up to the amount of the unspent structed on leased land. You use half of the stroyed, or stolen property. reimbursement. building for your business and you live in the other half. The cost of the building was Example. A hurricane destroyed your per- Example. In 1970, you bought an ocean- $400,000. You made no further improvements sonal residence and the insurance company front cottage for your personal use at a cost of or additions to it. awarded you $145,000. You received $140,000 $18,000. You made no further improvements or A flood in March damaged the entire build- in cash. The remaining $5,000 was paid directly additions to it. When a storm destroyed the cot- ing. The FMV of the building was $380,000 im- to the holder of a mortgage on the property. The tage this January, the cottage was worth mediately before the flood and $320,000 amount you received includes the $5,000 reim- $250,000. You received $146,000 from the in- afterwards. Your insurance company reim- bursement paid on the mortgage. surance company in March. You had a gain of bursed you $40,000 for the flood damage. De- $128,000 ($146,000 − $18,000). preciation on the business part of the building Main home destroyed. If you have a gain You spent $144,000 to rebuild the cottage. before the flood totaled $24,000. Your adjusted because your main home was destroyed, you Since this is less than the insurance proceeds gross income for the year the flood occurred is generally can exclude the gain from your income received, you must include $2,000 ($146,000 − $125,000. as if you had sold or exchanged your home. You $144,000) in your income. You have a deductible business casualty may be able to exclude up to $250,000 of the loss of $10,000. You do not have a deductible gain (up to $500,000 if married filing jointly). To Buying replacement property from a related personal casualty loss because of the 10% rule. exclude a gain, you generally must have owned person. You cannot postpone reporting a gain You figure your loss as follows. and lived in the property as your main home for from a casualty or theft if you buy the replace- at least 2 years during the 5-year period ending ment property from a related person (discussed Business Personal on the date it was destroyed. For information on Part Part later). This rule applies to the following taxpay- this exclusion, see Publication 523. If your gain ers. 1. Cost (total is more than the amount you can exclude, but $400,000) ...... $200,000 $200,000 you buy replacement property, you may be able 1. C corporations.
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2. Partnerships in which more than 50% of Owner-user. If you are an owner-user, simi- Basis adjustment to corporation's prop- the capital or profits interest is owned by C lar or related in service or use means that re- erty. The basis of property held by the corpo- corporations. placement property must function in the same ration at the time you acquired control must be way as the property it replaces. reduced by the amount of your postponed gain, 3. All others (including individuals, partner- if any. You are not required to reduce the ad- ships Ð other than those in (2) Ð and S Example. Your home was destroyed by fire justed basis of the corporation's properties be- corporations) if the total realized gain for and you invested the insurance proceeds in a low your adjusted basis in the corporation's the tax year on all destroyed or stolen grocery store. Your replacement property is not stock (determined after reduction by the amount properties on which there are realized similar or related in service or use to the de- of your postponed gain). gains is more than $100,000. stroyed property. To be similar or related in Allocate this reduction to the following clas- For casualties and thefts described in (3) above, service or use, your replacement property must ses of property in the order shown below. gains cannot be offset by any losses when de- also be used by you as your home. termining whether the total gain is more than 1. Property that is similar or related in service Main home in disaster area. Special rules $100,000. If the property is owned by a partner- or use to the destroyed or stolen property. apply to replacement property related to the ship, the $100,000 limit applies to the partner- damage or destruction of your main home (or its 2. Depreciable property not reduced in (1). ship and each partner. If the property is owned contents) if located in a federally declared disas- by an S corporation, the $100,000 limit applies 3. All other property. ter area. For more information, see Gains Real- to the S corporation and each shareholder. ized on Homes in Disaster Areas in the If two or more properties fall in the same class, Exception. This rule does not apply if the Instructions for Form 4684. allocate the reduction to each property in pro- related person acquired the property from an portion to the adjusted bases of all the properties Owner-investor. If you are an unrelated person within the period of time al- in that class. The reduced basis of any single owner-investor, similar or related in service or lowed for replacing the destroyed or stolen prop- property cannot be less than zero. use means that any replacement property must erty. have a similar relationship of services or uses to Main home replaced. If your gain from the Related persons. Under this rule, related you as the property it replaces. You decide this reimbursement you receive because of the de- persons include, for example, a parent and by determining all the following. struction of your main home is more than the child, a brother and sister, a corporation and an • Whether the properties are of similar serv- amount you can exclude from your income (see individual who owns more than 50% of its out- ice to you. Main home destroyed under Figuring a Gain, standing stock, and two partnerships in which earlier), you can postpone reporting the excess the same C corporations own more than 50% of • The nature of the business risks con- gain by buying replacement property that is simi- the capital or profits interests. For more informa- nected with the properties. lar or related in service or use. To postpone tion on related persons, see Nondeductible Loss • What the properties demand of you in the reporting all the excess gain, the replacement under Sales and Exchanges Between Related way of management, service, and rela- property must cost at least as much as the Persons in chapter 2 of Publication 544. tions to your tenants. amount you received because of the destruction minus the excluded gain. Death of a taxpayer. If a taxpayer dies after Also, if you postpone reporting any part of having a gain but before buying replacement Example. You owned land and a building your gain under these rules, you are treated as property, the gain must be reported for the year you rented to a manufacturing company. The having owned and used the replacement prop- in which the decedent realized the gain. The building was destroyed by fire. During the re- erty as your main home for the period you executor of the estate or the person succeeding placement period, you had a new building con- owned and used the destroyed property as your to the funds from the casualty or theft cannot structed. You rented out the new building for use main home. postpone reporting the gain by buying replace- as a wholesale grocery warehouse. Because ment property. the replacement property is also rental property, Basis of replacement property. You must the two properties are considered similar or re- reduce the basis of your replacement property lated in service or use if there is a similarity in all (its cost) by the amount of postponed gain. In Replacement Property the following areas. this way, tax on the gain is postponed until you dispose of the replacement property. You must buy replacement property for the spe- • Your management activities. cific purpose of replacing your destroyed or sto- • The amount and kind of services you pro- Example. A fire destroyed your rental home len property. Property you acquire as a gift or vide to your tenants. that you never lived in. The insurance company inheritance does not qualify. reimbursed you $67,000 for the property, which You do not have to use the same funds you • The nature of your business risks con- had an adjusted basis of $62,000. You had a receive as reimbursement for your old property nected with the properties. gain of $5,000 from the casualty. If you have to acquire the replacement property. If you another rental home constructed for $110,000 spend the money you receive from the insur- Business or income-producing property within the replacement period, you can post- ance company for other purposes, and borrow located in a federally declared disaster area. pone reporting the gain. You will have rein- money to buy replacement property, you can still If your destroyed business or income-producing vested all the reimbursement (including your postpone reporting the gain if you meet the other property was located in a federally declared dis- entire gain) in the new rental home. Your basis requirements. aster area, any tangible replacement property you acquire for use in any business is treated as for the new rental home will be $105,000 Advance payment. If you pay a contractor in similar or related in service or use to the de- ($110,000 cost − $5,000 postponed gain). advance to replace your destroyed or stolen stroyed property. For more information, see Dis- property, you are not considered to have bought aster Area Losses, later. replacement property unless it is finished before Replacement Period the end of the replacement period. See Re- Controlling interest in a corporation. You To postpone reporting your gain, you must buy placement Period, later. can replace property by acquiring a controlling replacement property within a specified period interest in a corporation that owns property simi- of time. This is the replacement period. Similar or related in service or use. Re- lar or related in service or use to your damaged, The replacement period begins on the date placement property must be similar or related in destroyed, or stolen property. You can postpone your property was damaged, destroyed, or sto- service or use to the property it replaces. reporting your entire gain if the cost of the stock len. Timber loss. Standing timber you bought that gives you a controlling interest is at least as The replacement period ends 2 years after with the proceeds from the sale of timber much as the amount received (reimbursement) the close of the first tax year in which any part of downed by a casualty (such as high winds, for your property. You have a controlling interest your gain is realized. earthquakes, or volcanic eruptions) qualifies as if you own stock having at least 80% of the replacement property. If you bought the stand- combined voting power of all classes of voting Example. You are a calendar year tax- ing timber within the specified replacement pe- stock and at least 80% of the total number of payer. While you were on vacation, a valuable riod, you can postpone reporting the gain. shares of all other classes of stock. piece of antique furniture that cost $2,200 was
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Table 3. When To Deduct a Casualty or Theft Loss which you have the gain, your statement should also state that you are choosing to replace the IF you have a loss... THEN deduct it in the year... property within the required replacement period. You should then attach another statement to from a casualty the loss occurred. your return for the year in which you acquire the in a federally declared disaster the disaster occurred or the year immediately replacement property. This statement should area before the disaster. contain detailed information on the replacement property. from a theft the theft was discovered. If you acquire part of your replacement prop- erty in one year and part in another year, you on a deposit treated as a casualty a reasonable estimate can be made. must make a statement for each year. The state- ment should contain detailed information on the replacement property bought in that year. stolen from your home. You discovered the theft where you file your tax return. See your tax when you returned home on August 10, 2009. return instructions for the address. Your applica- Substituting replacement property. Once Your insurance company investigated the theft tion must contain all the details about the need you have acquired qualified replacement prop- and did not settle your claim until January 4, for the extension. You should make the applica- erty that you designate as replacement property 2010, when they paid you $3,000. You first real- tion before the end of the replacement period. in a statement attached to your tax return, you ized a gain from the reimbursement for the theft However, you can file an application within a cannot later substitute other qualified replace- during 2010, so you have until December 31, reasonable time after the replacement period ment property. This is true even if you acquire 2012, to replace the property. ends if you have a good reason for the delay. An the other property within the replacement pe- extension may be granted if you can show that riod. However, if you discover that the original Main home in disaster area. For your main there is reasonable cause for not making the replacement property was not qualified replace- home (or its contents) located in a federally replacement within the regular period. ment property, you can (within the replacement declared disaster area, the replacement period Ordinarily, requests for extensions are not period) substitute the new qualified replacement generally ends 4 years after the close of the first made or granted until near the end of the re- property. tax year in which any part of your gain is real- placement period or the extended replacement ized. See Disaster Area Losses, later. period. Extensions are usually limited to a period Amended return. You must file an amended of not more than 1 year. The high market value return (individuals use Form 1040X) for the tax Example. You are a calendar year tax- or scarcity of replacement property is not suffi- year of the gain in either of the following situa- payer. A hurricane destroyed your home in Sep- cient grounds for granting an extension. If your tions. tember 2009. In December 2009, the insurance replacement property is being constructed and company paid you $3,000 more than the ad- • You do not acquire replacement property you clearly show that the construction cannot be justed basis of your home. The area in which within the required replacement period completed within the replacement period, you your home is located is not a federally declared plus extensions. On this amended return, may be granted an extension of the period. disaster area. You first realized a gain from the you must report the gain and pay any ad- reimbursement for the casualty in 2009, so you ditional tax due. have until December 31, 2011, to replace the How To Postpone a Gain • You acquire replacement property within property. If your home had been in a federally the required replacement period plus ex- declared disaster area, you would have until You postpone reporting your gain from a casu- tensions, but at a cost less than the December 31, 2013, to replace the property. alty or theft by reporting your choice on your tax amount you receive for the casualty or return for the year you have the gain. You have theft. On this amended return, you must Property in a Midwestern disaster area. For report the portion of the gain that cannot property located in a Midwestern disaster area the gain in the year you receive insurance pro- be postponed and pay any additional tax (defined in Table 4 in the 2008 Publication 547) ceeds or other reimbursements that result in a due. that was destroyed, damaged, or stolen as a gain. result of severe storms, tornadoes, or flooding, If a partnership or a corporation owns the the replacement period ends 5 years after the stolen or destroyed property, only the partner- Three-year limit. The period for assessing tax close of the first tax year in which any part of ship or corporation can choose to postpone re- on any gain ends 3 years after the date you your gain is realized. This 5-year replacement porting the gain. notify the director of the Internal Revenue Serv- period applies only if substantially all of the use ice for your area of any of the following. Required statement. You should attach a of the replacement property is in a Midwestern statement to your return for the year you have You replaced the property. disaster area. • the gain. This statement should include the fol- • You do not intend to replace the property. Property in the Kansas disaster area. For lowing. • You did not replace the property within the property located in the Kansas disaster area that The date and details of the casualty or • replacement period. was destroyed, damaged, or stolen after May 3, theft. 2007, as a result of storms and tornadoes, the replacement period ends 5 years after the close • The insurance or other reimbursement you Changing your mind. You can change your of the first tax year in which any part of your gain received from the casualty or theft. mind about whether to report or to postpone is realized. This 5-year replacement period ap- • How you figured the gain. reporting your gain at any time before the end of plies only if substantially all of the use of the the replacement period. replacement property is in the Kansas disaster Replacement property acquired before re- area. turn filed. If you acquire replacement property Example. Your property was stolen in 2008. Property in the Hurricane Katrina disaster before you file your return for the year you have Your insurance company reimbursed you area. For property located in the Hurricane the gain, your statement should also include $10,000, of which $5,000 was a gain. You re- Katrina disaster area that was destroyed, dam- detailed information about all of the following. ported the $5,000 gain on your return for 2008 (the year you realized the gain) and paid the tax aged, or stolen after August 24, 2005, as a result • The replacement property. of Hurricane Katrina, the replacement period due. In 2009 you bought replacement property. ends 5 years after the close of the first tax year in • The postponed gain. Your replacement property cost $9,000. Since which any part of your gain is realized. This you reinvested all but $1,000 of your reimburse- • The basis adjustment that reflects the ment, you can now postpone reporting $4,000 5-year replacement period applies only if sub- postponed gain. stantially all of the use of the replacement prop- ($5,000 − $1,000) of your gain. erty is in the Hurricane Katrina disaster area. • Any gain you are reporting as income. To postpone reporting your gain, file an amended return for 2008 using Form 1040X. Extension. You can apply for an extension of Replacement property acquired after re- You should attach an explanation showing that the replacement period. Send your written appli- turn filed. If you intend to acquire replacement you previously reported the entire gain from the cation to the Internal Revenue Service Center property after you file your return for the year in theft but you now want to report only the part of
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the gain ($1,000) equal to the part of the reim- excess of line 17 over line 14 of Form 4684) is • Your home is substantially more danger- bursement not spent for replacement property. not subject to the ous after the disaster than it was before 10%-of-adjusted-gross-income limit. The net the disaster. disaster loss is deductible as an itemized deduc- • The danger is from a substantially in- tion on Schedule A, or as part of the standard creased risk of future destruction from the deduction on Schedule L (Form 1040A or 1040). When To Report disaster.
Gains and Losses When to deduct the loss. You generally must You do not have a casualty loss if your home deduct a casualty loss in the year it occurred. is unsafe due to dangerous conditions existing Gains. If you receive an insurance or other However, if you have a casualty loss from a before the disaster. (For example, your house is reimbursement that is more than your adjusted federally declared disaster that occurred in an located in an area known for severe storms.) basis in the destroyed or stolen property, you area warranting public or individual assistance This is true even if your home is condemned. have a gain from the casualty or theft. You must (or both), you can choose to deduct that loss on include this gain in your income in the year you your return or amended return for the tax year Example. Due to a severe storm, the Presi- receive the reimbursement, unless you choose immediately preceding the tax year in which the dent declared the county you live in a federal to postpone reporting the gain as explained ear- disaster happened. If you make this choice, the disaster area. Although your home has only mi- lier. loss is treated as having occurred in the preced- nor damage from the storm, a month later the ing year. county issues a demolition order. This order is Losses. Generally, you can deduct a casualty Claiming a qualifying disaster loss on based on a finding that your home is unsafe due loss that is not reimbursable only in the tax year to nearby mud slides caused by the storm. The in which the casualty occurred. This is true even TIP the previous year's return may result in loss in your home's value because the mud if you do not repair or replace the damaged a lower tax for that year, often produc- slides made it unsafe is treated as a casualty property until a later year. (However, see Disas- ing or increasing a cash refund. loss from a disaster. The loss in value is the ter Area Losses, later, for an exception.) If you do not choose to deduct your loss on difference between your home's FMV immedi- You can deduct theft losses that are not your return for the earlier year, deduct it on your ately before the disaster and immediately after reimbursable only in the year you discover your return for the year in which the disaster oc- the disaster. property was stolen. curred. If you are not sure whether part of your casu- How to deduct your loss in the preceding alty or theft loss will be reimbursed, do not de- Example. You are a calendar year tax- year. If you choose to deduct your loss on your duct that part until the tax year when you payer. A flood damaged your home this June. return or amended return for the tax year imme- become reasonably certain that it will not be The flood damaged or destroyed a considerable diately preceding the tax year in which the disas- reimbursed. amount of property in your town. Your town is ter happened, include a statement saying that Loss on deposits. If your loss is a loss on located in an area designated by FEMA for pub- you are making that choice. The statement can deposits at an insolvent or bankrupt financial lic or individual assistance (or both). You can be made on the return or can be filed with the institution, see Loss on Deposits, earlier. choose to deduct the flood loss on your home on return. The statement should specify the date or last year's tax return. (See How to deduct your dates of the disaster and the city, town, county, Lessee's loss. If you lease property from loss in the preceding year, later.) and state where the damaged or destroyed someone else, you can deduct a loss on the property was located at the time of the disaster. property in the year your liability for the loss is Disaster loss to inventory. If your inven- fixed. This is true even if the loss occurred or the tory loss is from a disaster in an area designated Time limit for making choice. You must liability was paid in a different year. You are not by FEMA for public or individual assistance (or make this choice to take your casualty loss for entitled to a deduction until your liability under both), you may choose to deduct the loss on the disaster in the preceding year by the later of the lease can be determined with reasonable your return or amended return for the immedi- the following dates. accuracy. Your liability can be determined when ately preceding year. However, decrease your The due date (without extensions) for filing a claim for recovery is settled, adjudicated, or opening inventory for the year of the loss so that • your income tax return for the tax year in abandoned. the loss will not be reported again in inventories. which the disaster actually occurred. Main home in disaster area. If your home is located in a federally declared disaster area, • The due date (with extensions) for filing you can postpone reporting the gain if you spend the return for the preceding tax year. Disaster Area Losses the reimbursement to repair or replace your home. Special rules apply to replacement prop- Example. If you are a calendar year tax- This section discusses the special rules that erty related to the damage or destruction of your payer, you ordinarily have until April 15, 2010, to apply to federally declared disaster area losses. main home (or its contents) if located in these amend your 2008 tax return to claim a casualty It contains information on when you can deduct areas. For more information, see Gains Real- loss that occurred during 2009. your loss, how to claim your loss, how to treat ized on Homes in Disaster Areas in the Instruc- Revoking your choice. You can revoke your home in a disaster area, and what tax tions for Form 4684. deadlines may be postponed. It also lists Fed- your choice within 90 days after making it by eral Emergency Management Agency (FEMA) returning to the Internal Revenue Service any Home made unsafe by disaster. If your phone numbers. (See Contacting the Federal refund or credit you received from making the Emergency Management Agency (FEMA), home is located in a federally declared disaster choice. However, if you revoke your choice later.) area, your state or local government may order before receiving a refund, you must return the A federally declared disaster is a disaster you to tear it down or move it because it is no refund within 30 days after receiving it for the that occurred in an area declared by the Presi- longer safe to live in because of the disaster. If revocation to be effective. dent to be eligible for federal assistance under this happens, treat the loss in value as a casu- Figuring the loss deduction. You must fig- the Robert T. Stafford Disaster Relief and Emer- alty loss from a disaster. Your state or local ure the loss under the usual rules for casualty gency Assistance Act. It includes a major disas- government must issue the order for you to tear losses, as if it occurred in the year preceding the ter or emergency declaration under the Act. down or move the home within 120 days after the area is declared a disaster area. disaster. A list of the areas warranting public or Figure your loss in the same way as for Example. A disaster damaged your main individual assistance (or both) under casualty losses of personal-use property. (See home and destroyed your furniture in 2009. This the Act for 2009 is available at the Figuring a Loss, earlier.) In determining the de- was your only casualty loss for the year. Your Federal Emergency Management Agency crease in FMV, use the value of your home home is located in a federally declared disaster (FEMA) web site at www.fema.gov. before you move it or tear it down as its FMV area designated by FEMA for public or individual after the casualty. Losses of personal use property. You enter assistance (or both). The cost of your home and disaster losses of personal use property on Unsafe home. Your home will be consid- land was $134,000. The FMV immediately Form 4684, line 17. The net disaster loss (the ered unsafe only if both of the following apply. before the disaster was $147,500 and the FMV
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immediately afterward was $100,000. You sep- If your records were destroyed or lost, you • Reasonable and necessary expenses in- arately figured the loss on each item of furniture may have to reconstruct them. Information curred for the repair or rehabilitation of a (see Figuring the Deduction, earlier) and arrived about reconstructing records is available at personal residence due to a federally de- at a total loss for furniture of $3,000. Your insur- www.irs.gov/newsroom/. Type ªreconstructing clared disaster. (A personal residence can ance did not cover this type of casualty loss, and your recordsº in the search box. be a rented residence or one you own.) you expect no reimbursement for either your Need a copy of your tax return for the home or your furniture. • Reasonable and necessary expenses in- preceding year? It will be easier to prepare curred for the repair or replacement of the You choose to amend your 2008 return to Form 1040X if you have a copy of your tax return claim your casualty loss for the disaster. You contents of a personal residence due to a for the preceding year. If you had your tax return federally declared disaster. figure your deductible net disaster loss as fol- completed by a tax preparer, he or she should lows: be able to provide you with a copy of your return. Qualified disaster relief payments also include If not, you can get a copy by filing Form 4506 Furnish- amounts paid to individuals affected by the dis- House ings with the IRS. There is a $57 fee (subject to aster by a federal, state, or local government in change) for each return requested. However, if connection with a federally declared disaster. 1. Cost ...... $134,000 $10,000 your main home, principal place of business, or Qualified disaster relief payments do 2. FMV before disaster $147,500 $8,000 tax records are located in a federally declared not include: 3. FMV after disaster .. 100,000 5,000 disaster area, this fee will be waived. Write the ! CAUTION 4. Decrease in FMV name of the disaster in the top margin of Form (line 2 − line 3) ..... $47,500 $3,000 4506 (for example, ªHurricane Katrinaº). 5. Smaller of line 1 or • Payments for expenses otherwise paid for line 4 ...... $47,500 $3,000 Federal loan canceled. If part of your federal by insurance or other reimbursements, or 6. Subtract estimated disaster loan was canceled under the Robert T. • Income replacement payments, such as insurance ...... -0- -0- Stafford Disaster Relief and Emergency Assis- payments of lost wages, lost business in- 7. Loss after tance Act, it is considered to be reimbursement come, or unemployment compensation. reimbursement ..... $ 47,500 $3,000 for the loss. The cancellation reduces your casu- alty loss deduction. 8. Total loss ...... $50,500 Qualified disaster mitigation payments. 9. Subtract $100 ...... 100 Qualified disaster mitigation payments made 10. Loss after $100 rule ...... $50,400 Federal disaster relief grants. Do not include under the Robert T. Stafford Disaster Relief and 11. Subtract personal post-disaster relief grants received under the casualty gains ...... 0 Robert T. Stafford Disaster Relief and Emer- Emergency Assistance Act or the National Flood 12. Amount of deductible net gency Assistance Act in your income if the grant Insurance Act (as in effect on April 15, 2005) are disaster loss ...... $50,400 payments are made to help you meet necessary not included in income. These are payments expenses or serious needs for medical, dental, you, as a property owner, receive to reduce the You can deduct the net disaster loss as an housing, personal property, transportation, or risk of future damage to your property. You can- itemized deduction or as part of your standard funeral expenses. Do not deduct casualty losses not increase your basis in the property, or take a deduction for 2008. or medical expenses to the extent they are spe- deduction or credit, for expenditures made with cifically reimbursed by these disaster relief respect to those payments. Claiming a disaster loss on an amended re- grants. If the casualty loss was specifically reim- turn. If you have already filed your return for bursed by the grant and you received the grant Sale of property under hazard mitigation pro- the preceding year, you can claim a disaster loss after the year in which you deducted the casu- gram. Generally, if you sell or otherwise trans- against that year's income by filing an amended alty loss, see Reimbursement Received After return. Individuals file an amended return on fer property, you must recognize any gain or loss Deducting Loss earlier. Unemployment assis- Form 1040X. for tax purposes unless the property is your main tance payments under the Act in excess of home. You report the gain or deduct the loss on How to report the loss on Form 1040X. $2,400 per recipient are taxable unemployment your tax return for the year you realize it. (You You should adjust your deductions on Form compensation. cannot deduct a loss on personal-use property 1040X. The instructions for Form 1040X show unless the loss resulted from a casualty, as how to do this. Explain the reasons for your State disaster relief grants for businesses. discussed earlier.) However, if you sell or other- adjustment and attach Form 4684 to show how A grant that a business receives under a state wise transfer property to the Federal Govern- you figured your loss. See Figuring a Loss, ear- program to reimburse businesses for losses in- ment, a state or local government, or an Indian lier. curred for damage or destruction of property tribal government under a hazard mitigation pro- If the damaged or destroyed property was because of a disaster is not excludable from gram, you can choose to postpone reporting the personal use property, you can deduct the net income under the general welfare exclusion, as gain if you buy qualifying replacement property disaster loss as an itemized deduction on a gift, as a qualified disaster relief payment (ex- within a certain period of time. See Postpone- Schedule A (Form 1040) or Form 1040NR, plained next), or as a contribution to capital. ment of Gain earlier for the rules that apply. Schedule A, or as part of your standard deduc- However, the business can choose to postpone reporting gain realized from the grant if it buys tion on Schedule L (Form 1040A or 1040). How- Gains. Special rules apply if you choose to qualifying replacement property within a certain ever, if the property was income-producing postpone reporting gain on property damaged or period of time. See Postponement of Gain ear- property or employee property, you must itemize destroyed in a federally declared disaster area. your deductions to deduct the loss. lier for the rules that apply. For these special rules, see the following discus- If you must itemize your deductions to de- sions. duct the loss or you want to deduct the net Qualified disaster relief payments. Qualified disaster loss as an itemized deduction and you disaster relief payments are not included in the • Main home in disaster area earlier under did not itemize your deductions on your original income of individuals to the extent any expenses Replacement Property. return, you must first determine whether the compensated by these payments are not other- • Business or income-producing property lo- casualty loss deduction now makes it advanta- wise compensated for by insurance or other cated in a federally declared disaster area geous for you to itemize. It is advantageous to reimbursement. These payments are not sub- earlier under Replacement Property. itemize if the total of the casualty loss deduction ject to income tax, self-employment tax, or em- and any other itemized deductions is more than ployment taxes (social security, Medicare, and • Main home in disaster area earlier under your standard deduction. If you itemize, attach federal unemployment taxes). No withholding Replacement Period. Schedule A (Form 1040) or Form 1040NR, applies to these payments. • Property in a Midwestern disaster area Schedule A and Form 4684 to your amended Qualified disaster relief payments include earlier under Replacement Period. return. Fill out Form 1040X to refigure your tax payments you receive (regardless of the source) on the rest of the form to find your refund. for the following expenses. • Property in the Kansas disaster area ear- lier under Replacement Period. Records. You should keep the records that • Reasonable and necessary personal, fam- support your loss deduction. You do not have to ily, living, or funeral expenses incurred as • Property in the Hurricane Katrina disaster attach them to the amended return. a result of a federally declared disaster. area earlier under Replacement Period.
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Postponed Tax Deadlines numbers. These numbers are only activated af- performing services as an employee on Sched- ter a federally declared disaster. ule A (Form 1040). Partnerships and S corpora- The IRS may postpone for up to one year certain tions should see Form 4684 to find out where to • 1-800-621-3362. tax deadlines of taxpayers who are affected by a report these gains and losses. federally declared disaster. The tax deadlines • 1-800-462-7585, if you are a TTY/TDD If losses from business and in- the IRS may postpone include those for filing user. come-producing property are less than or equal income, excise, and employment tax returns, to gains from these types of property, report the paying income, excise, and employment taxes, net amount on Form 4797. You may also have to and making contributions to a traditional IRA or report the gain on Schedule D depending on Roth IRA. whether you have other transactions. Partner- If any tax deadline is postponed, the IRS will How To Report ships and S corporations should see Form 4684 publicize the postponement in your area and to find out where to report these gains and publish a news release, revenue ruling, revenue Gains and Losses losses. procedure, notice, announcement, or other gui- dance in the Internal Revenue Bulletin (IRB). How you report gains and losses depends on Depreciable property. If the damaged or whether the property was business, in- stolen property was depreciable property held Who is eligible. If the IRS postpones a tax come-producing, or personal-use property. more than 1 year, you may have to treat all or deadline, the following taxpayers are eligible for part of the gain as ordinary income to the extent the postponement. Personal-use property. If you have a loss, of depreciation allowed or allowable. You figure use both of the following. the ordinary income part of the gain in Part III of • Any individual whose main home is lo- Form 4797. See Depreciation Recapture in cated in a covered disaster area (defined • Form 4684. chapter 3 of Publication 544 for more informa- later). • Schedule A (Form 1040), Itemized Deduc- tion about the recapture rule. • Any business entity or sole proprietor tions (or Form 1040NR, Schedule A, if you whose principal place of business is lo- are a nonresident alien). Adjustments to Basis cated in a covered disaster area. If you have a casualty or theft loss, you must Any individual who is a relief worker affili- • Note. Use Schedule L (Form 1040A or decrease your basis in the property by any insur- ated with a recognized government or phil- 1040) instead of Schedule A (Form 1040) if you ance or other reimbursement you receive and by anthropic organization and who is are deducting a net disaster loss as part of your any deductible loss. The result is your adjusted assisting in a covered disaster area. standard deduction. basis in the property. • Any individual, business entity, or sole If you have a gain, report it on both of the You must increase your basis in the property proprietorship whose records are needed following. by the amount you spend on repairs that restore to meet a postponed tax deadline, pro- the property to its pre-casualty condition. Do not Form 4684. vided those records are maintained in a • increase your basis in the property by any quali- covered disaster area. The main home or • Schedule D (Form 1040), Capital Gains fied disaster mitigation payments (discussed principal place of business does not have and Losses. earlier under Disaster Area Losses). See Ad- to be located in the covered disaster area. justed Basis in Publication 551 for more informa- • Any estate or trust that has tax records Do not report on these forms any gain you tion on adjustments to basis. necessary to meet a postponed tax dead- postpone. If you choose to postpone gain, see line, provided those records are main- How To Postpone a Gain earlier. If Deductions Are tained in a covered disaster area. More Than Income Business and income-producing property. • The spouse on a joint return with a tax- Use Form 4684 to report your gains and losses. payer who is eligible for postponements. If your casualty or theft loss deduction causes You will also have to report the gains and losses your deductions for the year to be more than • Any individual, business entity, or sole on other forms as explained next. your income for the year, you may have a net proprietorship not located in a covered dis- Property held 1 year or less. Individuals operating loss (NOL). You can use an NOL to aster area, but whose records necessary report losses from income-producing property lower your tax in an earlier year, allowing you to to meet a postponed tax deadline are lo- and property used in performing services as an get a refund for tax you already paid. Or, you can cated in the covered disaster area. employee on Schedule A (Form 1040). Gains use it to lower your tax in a later year. You do not • Any individual visiting the covered disaster from business and income-producing property have to be in business to have an NOL from a area who was killed or injured as a result are combined with losses from business prop- casualty or theft loss. For more information, see of the disaster. erty (other than property used in performing Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. • Any other person determined by the IRS services as an employee) and the net gain or to be affected by a federally declared dis- loss is reported on Form 4797. If you are not aster. otherwise required to file Form 4797, only enter the net gain or loss on your tax return on the line Covered disaster area. This is an area of a identified as from Form 4797. Next to that line, How To Get Tax Help enter ªForm 4684.º Partnerships and S corpora- federally declared disaster in which the IRS has You can get help with unresolved tax issues, decided to postpone tax deadlines for up to 1 tions should see the Form 4684 instructions to find out where to report these gains and losses. order free publications and forms, ask tax ques- year. tions, and get information from the IRS in sev- Property held more than 1 year. If your eral ways. By selecting the method that is best Abatement of interest and penalties. The losses from business and income-producing IRS may abate the interest and penalties on for you, you will have quick and easy access to property are more than gains from these types of tax help. underpaid income tax for the length of any post- property, combine your losses from business ponement of tax deadlines. property (other than property used in performing Contacting your Taxpayer Advocate. The services as an employee) with total gains from Taxpayer Advocate Service (TAS) is an inde- Contacting the Federal business and income-producing property. Re- pendent organization within the IRS whose em- Emergency Management port the net gain or loss as an ordinary gain or ployees assist taxpayers who are experiencing Agency (FEMA) loss on Form 4797. If you are not otherwise economic harm, who are seeking help in resolv- required to file Form 4797, only enter the net ing tax problems that have not been resolved If you live in an area that was declared a disaster gain or loss on your tax return on the line identi- through normal channels, or who believe that an area by the President, you can get information fied as from Form 4797. Next to that line, enter IRS system or procedure is not working as it from FEMA by visiting its website at ªForm 4684.º Individuals deduct any loss of in- should. Here are seven things every taxpayer www.fema.gov, or calling the following phone come-producing property and property used in should know about TAS:
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• TAS is your voice at the IRS. As part of the TCE program, AARP offers the your account, or help you set up a pay- Tax-Aide counseling program. To find the near- ment plan. Call your local Taxpayer Assis- • Our service is free, confidential, and tai- tance Center for an appointment. To find lored to meet your needs. est AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at the number, go to www.irs.gov/localcon- • You may be eligible for TAS help if you www.aarp.org/money/taxaide. tacts or look in the phone book under have tried to resolve your tax problem For more information on these programs, go United States Government, Internal Reve- through normal IRS channels and have nue Service. gotten nowhere, or you believe an IRS to procedure just isn't working as it should. www.irs.gov and enter keyword ªVITAº in the • TTY/TDD equipment. If you have access upper right-hand corner. to TTY/TDD equipment, call • TAS helps taxpayers whose problems are 1-800-829-4059 to ask tax questions or to Internet. You can access the IRS web- causing financial difficulty or significant order forms and publications. cost, including the cost of professional site at www.irs.gov 24 hours a day, 7 representation. This includes businesses days a week to: • TeleTax topics. Call 1-800-829-4477 to lis- ten to pre-recorded messages covering as well as individuals. E-file your return. Find out about commer- • various tax topics. • TAS employees know the IRS and how to cial tax preparation and e-file services navigate it. We will listen to your problem, available free to eligible taxpayers. • Refund information. To check the status of your 2009 refund, call 1-800-829-1954 help you understand what needs to be Check the status of your 2009 refund. Go • during business hours or 1-800-829-4477 done to resolve it, and stay with you every to (automated refund information 24 hours a step of the way until your problem is re- www.irs.gov and click on Where's My Re- solved. day, 7 days a week). Wait at least 72 fund. Wait at least 72 hours after the IRS hours after the IRS acknowledges receipt • TAS has at least one local taxpayer advo- acknowledges receipt of your e-filed re- of your e-filed return, or 3 to 4 weeks after cate in every state, the District of Colum- turn, or 3 to 4 weeks after mailing a paper mailing a paper return. If you filed Form bia, and Puerto Rico. You can call your return. If you filed Form 8379 with your 8379 with your return, wait 14 weeks (11 local advocate, whose number is in your return, wait 14 weeks (11 weeks if you weeks if you filed electronically). Have phone book, in Pub. 1546, Taxpayer Ad- filed electronically). Have your 2009 tax your 2009 tax return available so you can vocate ServiceÐYour Voice at the IRS, return available so you can provide your provide your social security number, your and on our website at www.irs.gov/advo- social security number, your filing status, filing status, and the exact whole dollar cate. You can also call our toll-free line at and the exact whole dollar amount of your amount of your refund. Refunds are sent 1-877-777-4778 or TTY/TDD refund. out weekly on Fridays. If you check the 1-800-829-4059. Download forms, instructions, and publica- status of your refund and are not given the You can learn about your rights and re- • • tions. date it will be issued, please wait until the sponsibilities as a taxpayer by visiting our next week before checking back. online tax toolkit at www.taxtoolkit.irs.gov. • Order IRS products online. • Other refund information. To check the Research your tax questions online. Low Income Taxpayer Clinics (LITCs). • status of a prior year refund or amended The Low Income Taxpayer Clinic program • Search publications online by topic or return refund, call 1-800-829-1954. serves individuals who have a problem with the keyword. IRS and whose income is below a certain level. Evaluating the quality of our telephone LITCs are independent from the IRS. Most • Use the online Internal Revenue Code, services. To ensure IRS representatives give LITCs can provide representation before the Regulations, or other official guidance. accurate, courteous, and professional answers, IRS or in court on audits, tax collection disputes, • View Internal Revenue Bulletins (IRBs) we use several methods to evaluate the quality of our telephone services. One method is for a and other issues for free or a small fee. If an published in the last few years. individual's native language is not English, some second IRS representative to listen in on or clinics can provide multilingual information • Figure your withholding allowances using record random telephone calls. Another is to ask about taxpayer rights and responsibilities. For the withholding calculator online at www. some callers to complete a short survey at the more information, see Publication 4134, Low irs.gov/individuals. end of the call. Income Taxpayer Clinic List. This publication is • Determine if Form 6251 must be filed by Walk-in. Many products and services available at www.irs.gov, by calling using our Alternative Minimum Tax (AMT) are available on a walk-in basis. 1-800-TAX-FORM (1-800-829-3676), or at your Assistant. local IRS office. • Sign up to receive local and national tax • Products. You can walk in to many post Free tax services. To find out what services news by email. offices, libraries, and IRS offices to pick up are available, get Publication 910, IRS Guide to • Get information on starting and operating certain forms, instructions, and publica- Free Tax Services. It contains lists of free tax tions. Some IRS offices, libraries, grocery a small business. information sources, including publications, stores, copy centers, city and county gov- services, and free tax education and assistance ernment offices, credit unions, and office programs. It also has an index of over 100 supply stores have a collection of products TeleTax topics (recorded tax information) you Phone. Many services are available by available to print from a CD or photocopy can listen to on your telephone. phone. from reproducible proofs. Also, some IRS Accessible versions of IRS published prod- offices and libraries have the Internal Rev- ucts are available on request in a variety of • Ordering forms, instructions, and publica- enue Code, regulations, Internal Revenue alternative formats for people with disabilities. tions. Call 1-800-TAX FORM Bulletins, and Cumulative Bulletins avail- able for research purposes. Free help with your return. Free help in pre- (1-800-829-3676) to order current-year paring your return is available nationwide from forms, instructions, and publications, and • Services. You can walk in to your local IRS-trained volunteers. The Volunteer Income prior-year forms and instructions. You Taxpayer Assistance Center every busi- Tax Assistance (VITA) program is designed to should receive your order within 10 days. ness day for personal, face-to-face tax help low-income taxpayers and the Tax Coun- • Asking tax questions. Call the IRS with help. An employee can explain IRS letters, seling for the Elderly (TCE) program is designed your tax questions at 1-800-829-1040. request adjustments to your tax account, to assist taxpayers age 60 and older with their or help you set up a payment plan. If you tax returns. Many VITA sites offer free electronic • Solving problems. You can get need to resolve a tax problem, have ques- filing and all volunteers will let you know about face-to-face help solving tax problems tions about how the tax law applies to your credits and deductions you may be entitled to every business day in IRS Taxpayer As- individual tax return, or you are more com- claim. To find the nearest VITA or TCE site, call sistance Centers. An employee can ex- fortable talking with someone in person, 1-800-829-1040. plain IRS letters, request adjustments to visit your local Taxpayer Assistance
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Center where you can spread out your • Internal Revenue CodeÐTitle 26 of the records and talk with an IRS representa- Internal Revenue Service U.S. Code. tive face-to-face. No appointment is nec- 1201 N. Mitsubishi Motorway Fill-in, print, and save features for most tax essaryÐjust walk in. If you prefer, you Bloomington, IL 61705-6613 • forms. can call your local Center and leave a message requesting an appointment to re- DVD for tax products. You can order • Internal Revenue Bulletins. solve a tax account issue. A representa- Publication 1796, IRS Tax Products Toll-free and email technical support. tive will call you back within 2 business DVD, and obtain: • days to schedule an in-person appoint- • Current-year forms, instructions, and pub- • Two releases during the year. ment at your convenience. If you have an lications. ± The first release will ship the beginning ongoing, complex tax account problem or of January 2010. a special need, such as a disability, an • Prior-year forms, instructions, and publica- ± The final release will ship the beginning appointment can be requested. All other tions. of March 2010. issues will be handled without an appoint- • Tax Map: an electronic research tool and ment. To find the number of your local finding aid. Purchase the DVD from National Technical office, go to Information Service (NTIS) at www.irs.gov/ www.irs.gov/localcontacts or look in the • Tax law frequently asked questions. cdorders for $30 (no handling fee) or call phone book under United States Govern- • Tax Topics from the IRS telephone re- 1-877-233-6767 toll free to buy the DVD for $30 ment, Internal Revenue Service. sponse system. (plus a $6 handling fee).
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.
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To help us develop a more useful index, please let us know if you have ideas for index entries. Index See ªComments and Suggestionsº in the ªIntroductionº for the ways you can reach us.
A Disaster area losses ...... 12 G Photographs: Abatement of interest and Claiming on amended Gains: Documentation of loss ...... 5 penalties ...... 14 return ...... 13 Figuring ...... 9 Ponzi-type investment Accidents ...... 2 Federal loan canceled ...... 13 Postponement of ...... 9, 11 schemes ...... 3 Adjusted basis ...... 5 Federally declared Reimbursements ...... 4 Postponed tax deadlines .... 14 Adjustments to basis .... 10, 14 disaster ...... 10, 12 Reporting of ...... 14 Postponement of gain ..... 9, 11 When to report ...... 12 Amended returns ...... 11 Figuring loss deduction ..... 12 Amended return ...... 11 Appraisals ...... 4, 5 Form 1040X ...... 13 Changing mind ...... 11 Replacement property acquired Assistance (See Tax help) Home made unsafe ...... 12 H after return filed ...... 11 How to deduct loss in preceding Help (See Tax help) year ...... 12 Replacement property acquired B Inventory ...... 12 before return filed ...... 11 Required statement ...... 11 Bad debts ...... 3 Main home rules ...... 11, 13 I Substituting replacement Basis: Qualified disaster mitigation Incidental expenses ...... 5 property ...... 11 Adjusted ...... 5 payments ...... 13 Insurance ...... 5 Three-year limit ...... 11 Adjustments to ...... 10, 14 Qualified disaster relief Living expenses, payments Proof of loss ...... 3 Replacement property ...... 10 payments ...... 13 for ...... 5 Protection costs ...... 5 Business or income-producing Records to keep ...... 13 Interest abatement ...... 14 Publications (See Tax help) property ...... 4 Tax deadlines Inventory losses ...... 4 Business purposes, property postponed ...... 14 Disaster area losses ...... 12 used partly for ...... 9 When to deduct ...... 12 R Table 3 ...... 11 L Records of loss ...... 3 Disaster mitigation Landscaping ...... 4 Recovered stolen C payments ...... 13 Cars: Leased property ...... 4 property ...... 4 Disaster relief grants ...... 6 When to report ...... 12 Accidents ...... 2 Reimbursements: Due dates: Fair market value of ...... 4 Losses: Cash gifts ...... 5 Tax deadlines Casualty (See Casualty losses) Cash gifts ...... 5 Disaster relief ...... 6 postponed ...... 14 Deposits (See Deposit losses) Employer's emergency disaster Casualty losses ...... 11 Disaster areas (See Disaster fund ...... 5 Deductible losses ...... 2 area losses) Failure to file a claim ...... 5 Definition ...... 2 E Figuring amount (See Figuring Received after deducting Deposits, loss on ...... 3 Employee property: loss) loss ...... 6 Nondeductible losses ...... 2 Deduction limits (Table 2) .... 6 Proof of ...... 3 Types of ...... 5 Progressive deterioration .... 2 Employer's emergency disaster Records of ...... 3 Related expenses ...... 5 Proof of ...... 3 fund ...... 5 Reporting of ...... 14 Related person, replacement When to report ...... 12 Theft (See Theft losses) property bought from ...... 9 Workbooks for listing When to report ...... 12 Repair costs ...... 4 property ...... 2 F (Table 3) ...... 11 Replacement cost ...... 5 Clean up costs ...... 4 Fair market value (FMV): Comments on publication .... 2 Replacement period ...... 10 Decline in value of property in or M Extension of ...... 11 Condemnation ...... 2 near casualty area ...... 5 Married taxpayers: Replacement property ...... 10 Costs: Measuring decrease in ...... 4 Deduction limits ...... 7, 8 Advance payment ...... 10 Appraisals ...... 5 Items not to consider ...... 5 Mislaid or lost property ...... 3 Basis adjustment to Clean up ...... 4 Items to consider ...... 4 corporation's property .... 10 Incidental expenses ...... 5 Missing children, photographs Federal disaster relief of ...... 1 Basis of ...... 10 Landscaping ...... 4 ...... 13 grants More information (See Tax help) Main home ...... 10 Photographs taken after Federal Emergency In disaster area ...... 12 loss ...... 5 Management Agency (FEMA), Postponement of gain ...... 11 Protection ...... 5 contacting ...... 14 N Reporting gains and Repair ...... 4 Federally declared Nonbusiness bad debts ...... 3 losses ...... 9, 14 Replacement ...... 5 disasters ...... 10, 12 Nondeductible losses ...... 2 Basis, adjustments to ...... 14 Figuring gain ...... 9 Business and income-producing D Figuring loss ...... 3, 8 P property ...... 14 Adjusted basis ...... 5 Deductions exceeding Death of taxpayer: Payments for living Disaster area losses ...... 12 income ...... 14 Postponement of gain ...... 10 expenses ...... 5 Deposits ...... 3 Deductible losses ...... 2 Insurance and other Penalty abatement ...... 14 reimbursements ...... 5 Table 1 ...... 3 Deduction limits ...... 7 Personal property: Disaster area losses ...... 13 Form 1040, Schedule A ...... 14 $500 rule ...... 7 Loss deduction, figuring Personal-use property ...... 14 2% rule ...... 7 Form 1040, Schedule D ...... 14 of ...... 8 Timing of ...... 12 10% rule ...... 7 Form 1040X: Personal-use property: Personal-use and employee Disaster area losses ...... 13 Deduction limits (Table 2) .... 6 property (Table 2) ...... 6 Form 4684: Reporting gains and S Deposit losses ...... 3, 11 Reporting gains and losses on losses ...... 14 Sentimental value ...... 5 Reporting of (Table 1) ...... 3 personal-use property .... 14 Personal-use real State disaster relief grants for When to report ...... 12 Free tax services ...... 14 property ...... 4 businesses ...... 13
Publication 547 (2009) Page 17 Page 18 of 18 of Publication 547 14:05 - 26-OCT-2009
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Stolen property (See Theft Reporting loss on deposits When to deduct (Table W losses) (Table 1) ...... 3 3) ...... 11 Workbooks for property lost Suggestions for When to deduct losses (Table When to report ...... 12 due to casualties and publication ...... 2 3) ...... 3, 11 Workbooks for listing thefts ...... 2 property ...... 2 Tax help ...... 14 ■ T Taxpayer Advocate ...... 14 Timber loss ...... 10 TTY/TDD information ...... 14 Tables and figures: Theft losses ...... 3 Deduction limit rules for FMV of stolen property ...... 4 personal-use and employee Mislaid or lost property ...... 3 property (Table 2) ...... 6 Proof of ...... 3
Page 18 Publication 547 (2009) OMB No. 1545-1504 Department of the Treasury - Internal Revenue Service Request for Taxpayer Advocate Service Assistance Form 911 (And Application for Taxpayer Assistance Order) (Rev. 6-2007)
Section I – Taxpayer Information (See Pages 3 and 4 for Form 911 Filing Requirements and Instructions for Completing this Form.) 1a. Your name as shown on tax return 2a. Your Social Security Number
1b. Spouse's name as shown on tax return 2b. Spouse's Social Security Number
3a. Your current street address (Number, Street, & Apt. Number)
3b. City 3c. State (or Foreign Country) 3d. ZIP code
4. Fax number (if applicable) 5. E-mail address
6. Employer Identification Number (EIN) (if applicable) 7. Tax form(s) 8. Tax period(s)
9. Person to contact 10. Daytime phone number 11. Best time to call Check if Cell Phone 12. Indicate the special communication needs you require (if applicable) TTY/TDD Line Interpreter - Specify language other than English (including sign language) Other (please specify) 13a. Please describe the tax problem you are experiencing (If more space is needed, attach additional sheets.)
13b. Please describe the relief/assistance you are requesting (If more space is needed, attach additional sheets.)
I understand that Taxpayer Advocate Service employees may contact third parties in order to respond to this request and I authorize such contacts to be made. Further, by authorizing the Taxpayer Advocate Service to contact third parties, I understand that I will not receive notice, pursuant to section 7602(c) of the Internal Revenue Code, of third parties contacted in connection with this request. 14a. Signature of Taxpayer or Corporate Officer, and title, if applicable 14b. Date signed
15a. Signature of spouse 15b. Date signed
Section II – Representative Information (Attach Form 2848 if not already on file with the IRS.) 1. Name of authorized representative 2. Centralized Authorization File (CAF) number
3. Current mailing address 4. Daytime phone number Check if Cell Phone 5. Fax number
6. Signature of representative 7. Date signed
Catalog Number 16965S www.irs.gov Form 911 (Rev. 6-2007) Section III is to be completed by the IRS only Section III – Initiating Employee Information Taxpayer name Taxpayer Identification Number (TIN)
1. Name of employee 2. Phone number 3a. Function 3b. Operating division 4. Organization code no.
5. How identified and received (Check the appropriate box) 6. IRS received date IRS Function identified issue as meeting Taxpayer Advocate Service (TAS) criteria (r) Functional referral (Function identified taxpayer issue as meeting TAS criteria). (x) Congressional correspondence/inquiry not addressed to TAS but referred for TAS handling. Name of Congressional Representative ______
Taxpayer or Representative requested TAS assistance (n) Taxpayer or representative called into a National Taxpayer Advocate (NTA) Toll-Free site. (s) Functional referral (taxpayer or representative specifically requested TAS assistance).
7. TAS criteria (Check the appropriate box. NOTE: Checkbox 9 is for TAS Use Only) (1) The taxpayer is experiencing economic harm or is about to suffer economic harm. (2) The taxpayer is facing an immediate threat of adverse action. (3) The taxpayer will incur significant costs if relief is not granted (including fees for professional representation). (4) The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted. (5) The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem. (6) The taxpayer did not receive a response or resolution to their problem or inquiry by the date promised. (7) A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS. (8) The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair the taxpayer's rights. (9) The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers (TAS Use Only).
8. What action(s) did you take to help resolve the problem (Must be completed by the initiating employee)
9. State the reason(s) why the problem was not resolved (Must be completed by the initiating employee)
10. How did the taxpayer learn about the Taxpayer Advocate Service
Catalog Number 16965S Page 2 www.irs.gov Form 911 (Rev. 6-2007) Instructions for completing Form 911 (Rev. 6-2007) Form 911 Filing Requirements When to Use this Form: Use this form if any of the following apply to you:
1. You are experiencing economic harm or are about to suffer economic harm. 2. You are facing an immediate threat of adverse action. 3. You will incur significant costs if relief is not granted (including fees for professional representation). 4. You will suffer irreparable injury or long-term adverse impact if relief is not granted. 5. You have experienced a delay of more than 30 days to resolve a tax account problem. 6. You have not received a response or resolution to your problem or inquiry by the date promised. 7. A system or procedure has either failed to operate as intended, or failed to resolve your problem or dispute within the IRS. 8. The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair your rights. 9. The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers.
If an IRS office will not grant the assistance requested or will not grant the assistance in time, you may submit this form. The Taxpayer Advocate Service will generally request that certain activities be stopped while your request for assistance is pending (e.g., lien filings, levies, and seizures). Where to FAX or Mail this Form: Submit this request to the Taxpayer Advocate office located in the city or state where you reside. For the address of the Taxpayer Advocate office near you or for additional information, call the National Taxpayer Advocate Toll-Free Number: 1-877-777-4778. You can also find the address, phone and fax number of your local Taxpayer Advocate office in the government listings in your local telephone directory. Information can also be found on the IRS website, www.irs.gov, under Taxpayer Advocate.
Third Party Contact: You should understand that in order to respond to this request you are authorizing the Taxpayer Advocate Service to contact third parties when necessary, and that you will not receive further notice regarding contacted parties. See IRC 7602(c).
Overseas Taxpayers: Taxpayers residing overseas can submit this application by mail to the Taxpayer Advocate Service, Internal Revenue Service, PO Box 193479, San Juan, Puerto Rico 00919-3479, or in person at San Patricio Office Center, #7 Tabonuco Street, Room 202, Guaynabo, PR 00966. The application can also be faxed to 1-787-622-8933.
Caution: Incomplete information or requests submitted to a Taxpayer Advocate office outside of your geographical location may result in delays. If you do not hear from us within one week of submitting Form 911, please contact the Taxpayer Advocate office where you originally submitted your request. The Taxpayer Advocate Service will not consider frivolous arguments raised on this form, such as those listed in Notice 2007-30. Frivolous arguments may include arguments that the income tax is illegal or that the IRS has no authority to assess and collect tax. You can find additional examples of frivolous arguments in Publication 2105, Why do I have to Pay Taxes?. If you use this form to raise frivolous arguments, you may be subject to a penalty of $5,000.
Paperwork Reduction Act Notice: We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your response is voluntary. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. Although the time needed to complete this form may vary depending on individual circumstances, the estimated average time is 30 minutes. Should you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, please write to: Internal Revenue Service, Tax Products Coordinating Committee, Room 6406 , 1111 Constitution Ave. NW, Washington, DC 20224. Instructions for Section I 1a. Enter your name as shown on the tax return that relates to this request for assistance. 1b. Enter your spouse's name (if applicable) if this request relates to a jointly filed return. 2a. Enter your Social Security Number. 2b. Enter your spouse's Social Security Number if this request relates to a jointly filed return. 3a-d. Enter your current mailing address, including the street number and name, and if applicable, your apartment number, your city, town, or post office, state or possession or foreign country, and ZIP code.
4. Enter your fax number, including the area code. 5. Enter your e-mail address. We may use this to contact you if we are unable to reach you by telephone. We will not, however, use your e-mail address to discuss the specifics of your case. 6. Enter your Employer Identification Number if this request involves a business or non-individual entity (e.g., a partnership, corporation, trust, or self-employed individual).
7. Enter the number of the Federal tax return or form that relates to this request. Instructions for Section I For example, an individual taxpayer with an income tax issue would enter Form 1040. continue on the next page } Catalog Number 16965S Page 3 www.irs.gov Form 911 (Rev. 6-2007) Instructions for Section I - (Continued from Page 3) 8. Enter the quarterly, annual, or other tax period that relates to this request. For example, if this request involves an income tax issue, enter the calendar or fiscal year; if an employment tax issue, enter the calendar quarter.
9. Enter the name of the individual we should contact. For partnerships, corporations, trusts, etc., enter the name of the individual authorized to act on the entity's behalf. If the contact person is not the taxpayer or other authorized individual, please see the Instructions for Section II.
10. Enter your daytime telephone number, including the area code. If this is a cell phone number, please check the box.
11. Indicate the best time to call you. Please specify a.m. or p.m. hours.
12. Indicate any special communication needs you require (such as sign language). Specify any language other than English.
13a. Describe the problem. Specify the actions that the IRS has taken (or not taken) to resolve the problem. If the problem involves an IRS delay of more than 30 days in resolving your issue, indicate the date you first contacted the IRS for assistance in resolving your problem.
13b. Please describe the relief/assistance you are requesting. Specify the action that you want taken and that you believe necessary to resolve the problem. Furnish any documentation that you believe would assist us in resolving the problem.
14-15. If this is a joint assistance request, both spouses must sign in the appropriate blocks and enter the date the request was signed. If only one spouse is requesting assistance, only the requesting spouse must sign the request. If this request is being submitted for another individual, only a person authorized and empowered to act on that individual's behalf should sign the request. Requests for corporations must be signed by an officer and include the officer's title. Note: The signing of this request allows the IRS by law to suspend, for the period of time it takes the Taxpayer Advocate Service to review and decide upon your request, any applicable statutory periods of limitation relating to the assessment or collection of taxes. However, it does not suspend any applicable periods for you to perform acts related to assessment or collection, such as petitioning the Tax Court for redetermination of a deficiency or requesting a Collection Due Process hearing. Instructions for Section II
Taxpayers: If you wish to have a representative act on your behalf, you must give him/her power of attorney or tax information authorization for the tax return(s) and period(s) involved. For additional information see Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, and the accompanying instructions. Information can also be found in Publication 1546, The Taxpayer Advocate Service of the IRS-How to Get Help With Unresolved Tax Problems.
Representatives: If you are an authorized representative submitting this request on behalf of the taxpayer identified in Section I, complete Blocks 1 through 7 of Section II. Attach a copy of Form 2848, Form 8821, or other power of attorney. Enter your Centralized Authorization File (CAF) number in Block 2 of Section II. The CAF number is the unique number that the IRS assigns to a representative after Form 2848 or Form 8821 is filed with an IRS office.
Note: Form 8821 does not authorize your appointee to advocate your position with respect to the Federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS. Form 8821 does authorize anyone you designate to inspect and/or receive your confidential tax information in any office of the IRS, for the type of tax and tax periods you list on Form 8821. Instructions for Section III (For IRS Use Only) Enter the taxpayers name and taxpayer identification number from the first page of this form.
1. Enter your name. 2. Enter your phone number. 3a. Enter your Function (e.g., ACS, Collection, Examination, Customer Service, etc.). 3b. Enter your Operating Division (W&I, SB/SE, LMSB, or TE/GE). 4. Enter the Organization code number for your office (e.g., 18 for AUSC, 95 for Los Angeles). 5. Check the appropriate box that best reflects how the need for TAS assistance was identified. For example, did taxpayer or representative call or write to an IRS function or the Taxpayer Advocate Service (TAS). 6. Enter the date the taxpayer or representative called or visited an IRS office to request TAS assistance. Or enter the date when the IRS received the Congressional correspondence/inquiry or a written request for TAS assistance from the taxpayer or representative. If the IRS identified the taxpayer's issue as meeting TAS criteria, enter the date this determination was made. 7. Check the box that best describes the reason TAS assistance is requested. Box 9 is for TAS Use Only. 8. State the action(s) you took to help resolve the taxpayer's problem. 9. State the reason(s) that prevented you from resolving the taxpayer's problem. For example, levy proceeds cannot be returned because they were already applied to a valid liability; an overpayment cannot be refunded because the statutory period for issuing a refund expired; or current law precludes a specific interest abatement. 10. Ask the taxpayer how he or she learned about the Taxpayer Advocate Service and indicate the response here.
Catalog Number 16965S Page 4 www.irs.gov Form 911 (Rev. 6-2007) Billing Code 8025-01-P u.s. SMALL BUSINESS ADMINISTRATION Disaster Declaration # 12174 ALABAMA Disaster # AL-00032 Declaration of Economic Injury AGENCY: U.S. SMALL BUSINESS ADMINISTRATION ACTION: Notice SUMMARY: This is a notice of an Economic Injury Disaster Loan (EIDL) declaration for the State of ALABAMA, dated 05/13/2010. INCIDENT: Deepwater BP Oil Spill INCIDENT PERIOD: 04/20/2010 and continuing. EFFECTIVE DATE: 05/13/2010 EIDL LOAN APPLICATION DEADLINE DATE: 02/14/2011 ADDRESSES: Submit completed loan applications to : U.S. SMALL BUSINESS ADMINISTRATION PROCESSING AND DISBURSEMENT CENTER 14925 KINGSPORT ROAD FORT WORTH, TX 76155
FOR FURTHER INFORMATION CONTACT: A. Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409 3rd Street, SW, Suite 6050, Washington, DC 20416
SUPPLEMENTARY INFORMATION: Notice is hereby given that as a result of the Administrator's EIDL declaration, applications for economic injury disaster loans may be filed at the address listed above or other locally announced locations.
The following areas have been determined to be adversely affected by the disaster: Primary Counties: BALDWIN MOBILE Contiguous Counties: ALABAMA
CLARKE ESCAMBIA MONROE
WASHINGTON FLORIDA ESCAMBIA MISSISSIPPI GEORGE GREENE JACKSON The Interest Rates are:
BUSINESSES AND SMALL AGRICULTURAL COOPERATIVES WITHOUT CREDIT AVAILABLE ELSEWHERE 4.000
NON-PROFIT ORGANIZATIONS WITHOUT CREDIT AVAILABLE ELSEWHERE 3.000 The number assigned to this disaster for economic injury is 121740 The States which received an EIDL Declaration # are ALABAMA FLORlDA MISSISSIPPI (Catalog of Federal Domestic Assistance Number 59002)
WI~~ HAY 1·-3 2010
Karen G. Mills Administrator
ອງການຄົ ມຄອງທຸ້ ລະກຸ ດຂະໜາດນິ ອຍແຫ້ ງສະຫະລ່ ດັ (SBA) ໃບແຈງຂ້ ໍມູນ້
ເງນກິ ໄພພູ້ ິບດເພັ ່ ືອຟື້ນຟຄວາມເສຍຫາຍດູ ານເສດຖະກ້ ດິ ການຖະແຫຼງໄພພິບດຂອງັ SBA ເນ່ອງຈາກການຢື ງຢັ້ ືນຄວາມເສຍຫາຍດານເສດຖະກ້ ດຂອງຜິ ວູ້ າການລ່ ດັ
ລດັ : ALABAMA#12174 (ໄພພິບດັ # AL-00032) ເຂດປກຄອງົ : Baldwin ແລະ Mobile; ແລະ ເຂດປກຄອງໃກົ ຄຽງ້ Clarke, Escambia, Monroe ແລະ Washington ໃນລດັ Alabama; ເຂດປກຄອງໃກົ ຄຽງ້ Escambia ໃນລດັ Florida; ແລະ ບນດາເຂດປັ ກຄອງໃກົ ຄຽງ້ George, Greene ແລະ Jackson ໃນລດັ Mississippi.
ເຫດການ ແລະ ວນທັ ີເກດເຫດີ : ເສດຄາບນາມໍ້ ນັ BP ຕກເຮົ ຍໃນນ່ າເລໍ້ ິກ ເກດຂີ ນໃນວຶ້ ນທັ ີ 20 ເດອນເມສາື 2010 ແລະ ສບຕື ່ໍມາ
: 14 2011 ການໍ ດຮົ ບຄັ າຮໍ ອງສະໝ້ ກຊັ າສ້ ຸດ ວນທັ ີ ເດອນກື ມພາຸ
: ປະເພດເງນກິ ໄພພູ້ ິບດັ
ເງນກິ ໄພພູ້ ິບດເພັ ່ ືອຟື້ນຟຄວ ູ າມເສຍຫາຍດານເສດຖະກ້ ດິ (EIDL) - ແມນເງ່ ນກິ ໃຊູ້ ເປ້ ັນຕນທົ້ ຶນດາເນໍ ນງານີ ເພ່ ືອຊວຍບ່ ນດາໜັ ວຍທ່ ລະກຸ ດຂະໜາດນິ ອຍ້ , ກຸມສະຫະກອນກະສ່ ກິ າຂະໜາດນໍ ອຍ້ ແລະ ບນດາເອກະຊັ ນົ ແລະ ອງການບົ ່ໍຫວງຜັ ນກົ າໄລທໍ ກຂະໜາດຸ ໃຫຕອບສະໜອງໄດ້ ພ້ ນທະທາງການເງັ ນຕາມປິ ກກະຕົ ິ ແລະ ທ່ ີ ຈາເປໍ ັນຂອງເຂົາເຈາທົ້ ່ ີບ່ໍສາມາດຕອບສະໜອງໄດອ້ ນເປັ ັນຜນໂດຍກົ ງມາຈາກໄພພົ ິບດັ . ເງນກິ ເຫູ້ ່ ົຼານມີ້ ີ ຈຸດປະສງໃຫົ ການຊ້ ວຍເຫ່ ຼືອໄປຕະຫຼອດໄລຍະການຟື້ນຟຈາກໄພພູ ິບດັ .
ການຊວຍເຫ່ ຼືອ EIDL ແມນມ່ ໃຫີ ພຽງແຕ້ ກ່ ບນັ ຕິ ບຸິ ກຄນົ ແລະ ເຈາຂອງຂອງພວກມົ້ ນຜັ ທູ້ ່ ີບ່ໍສາມາດສະໜອງໃຫ້ ເພ່ ືອການຟື້ນຟຂອງເຂູ ົາເຈາເອງຈາກແຫົ້ ຼງທ່ ຶນທ່ ີບ່ໍແມນແຫ່ ຼງທ່ ຶນລດຖະບານັ , ຕາມການການໍ ດໂດຍອົ ງການົ ຄຸມຄອງທ້ ລະກຸ ດຂະໜາດນິ ອຍ້ (SBA).
ຂໍກ້ ານໍ ດດົ ານການໃຫ້ ກູ້ ຢ້ ືມ:
ປະຫວດການກັ ຢູ້ ືມ - ຜູຂ້ ໍກູຢ້ ືມຕອງມ້ ປະຫວີ ດການກັ ຢູ້ ືມທ່ ີເປັນທ່ ີຍອມຮບໄດັ ຕ້ ່ໍກບອັ ງການົ (SBA).
ການຊາລະຄໍ ນື - ຜູຂ້ ໍກູຢ້ ືມຕອງສະແດງໃຫ້ ເຫ້ ັນຄວາມສາມາດໃນການຊາລະເງໍ ນກິ ຄູ້ ນື . - ຊບສັ ນຄິ າປະກໍ້ ນັ ຊບສັ ນຄິ າປະກໍ້ ນແມັ ນຈ່ າເປໍ ັນຕອງມ້ ສີ າລໍ ບທັ ກເງຸ ນກິ ູ້ EIDL ທ່ ີສູງກວາ່ 5.000 ໂດລາ. SBA ຈະເອົາອະສງຫາລັ ິມະຊບເປັ ັນຊບສັ ນຄິ າປະກໍ້ ນການກັ ຢູ້ ືມເມ່ອຜື ຂູ້ ໍກູຢ້ ືມມຊີ ບສັ ນດິ ງກ່ັ າວ່ . SBA ຈະ ບ່ໍຫຸຼດຈານວໍ ນເງນກິ ຢູ້ ືມລງເນົ ່ອງຈາກການຂາດຊື ບສັ ນຄິ າປະກໍ້ ນັ , ແຕ ່ SBA ຈາກໍ ານໍ ດໃຫົ ຜູ້ ກູ້ ຢ້ ືມໃຫຄ້ າໝໍ ນັ້
ສນຍາໃຫັ ຊ້ ບສັ ນຄິ າປະກໍ້ ນທັ ່ ີມຢູີ .່
ອດຕາດອກເບັ ຍ້ :
ໜວຍທ່ ລະກຸ ດິ ແລະ ກຸມສະຫະກອນກະສ່ ກິ າຂະໜາດນໍ ອຍ້ ທ່ ີບ່ໍມເງີ ນກິ ຢູ້ ືມຈາກບອນອ່ ່ນື : 4%
ອງການບົ ່ໍຫວງຜັ ນກົ າໄລທໍ ່ ີບ່ໍມເງີ ນກິ ຢູ້ ືມຈາກບອນອ່ ່ ນື : 3%
- ຕ່ໍ - : ໄລຍະການກຢູ້ ືມ
ກດໝາຍອະນົ ຍາດໃຫຸ ມ້ ໄລຍະການກີ ຢູ້ ືມສງເຖູ ງິ 30 ປີ.
SBA ຈະການໍ ດໄລຍະກົ ຢູ້ ືມຂອງແຕລະເງ່ ນກິ ຢູ້ ືມອງຕາມຄວາມສາມາດຊີ າລະຄໍ ນຂອງຜື ກູູ້ ຢ້ ືມ. ໂດຍອງໃສີ ່ ສະພາບການເງນຂອງແຕິ ລະຜ່ ກູູ້ ຢ້ ືມ, SBA ຈະການໍ ດຈົ ານວນເງໍ ນທິ ່ ີຕອງຊ້ າລະຄໍ ນໃນື ແຕລະງວດຢ່ າງເໝາະ່ ສມົ , ເຊ່ງເປິ ັນການການໍ ດໃນຕົ ວໄລຍະກົ ຢູ້ ືມຕວຈົ ງິ .
ການໍ ດຈົ ານວນເງໍ ນກິ ຢູ້ ືມ
ເງນກິ ຢູ້ ືມເພ່ ືອຟື້ນຟຄວາມເສຍຫາຍດູ ານເສດຖະກ້ ດິ (EIDL) - ກດໝາຍກົ ານໍ ດໃຫົ ເງ້ ນກິ ຢູ້ ືມ EIDL ສູງເຖງິ 2.000.000 ໂດລາ ເພ່ ືອໃຊເຂ້ ົ້າໃນການບນເທັ ົາຄວາມເສຍຫາຍດານເສດຖະກ້ ດທິ ່ ີເກດຈາກໄພພີ ິບດັ . ຈານວນຕໍ ວຈົ ງຂອງແຕິ ລະເງ່ ນກິ ຢູ້ ືມແມນຂ່ ນກຶ້ ບຄວາມເສຍຫາຍດັ ານເສດຖະກ້ ດຕິ ວຈົ ງທິ ່ ີການໍ ດໂດຍົ SBA, ປະກນໄພການຢັ ດດຸ າເນໍ ນທກີ ລະຸ ດນິ ອຍກວ້ າ່ ແລະ ປດໃຈການຟັ ື້ນຟູອ່ນໆໄປຈື ນເຖົ ງເຂດກິ ານໍ ດການໃຫົ ກູ້ ຢ້ ືມ ທາງດານບ້ ໍລິຫານ. SBA ຍງພັ ິຈາລະນາການປະກອບສວນທ່ ່ ີເປັນໄປໄດທ້ ່ ີມຢູີ ຈາກໜ່ ວຍທ່ ລະກຸ ດິ ແລະ/ຫຼື ເຈາົ້ ຂອງໜວຍທ່ ລະກຸ ດິ ຫຼື ສາຂາທລະກຸ ດນິ ນັ້ . ຖາທ້ ລະກຸ ດໃດໜິ ່ ຶງແມນແ່ ຫຼງສ່ າຄໍ ນຂອງການຈັ າງງານ້ , SBA ມີ ອານາດລະເວໍ ັນກ້ ານໍ ດເງົ ນກິ ູ້ 2.000.000 ໂດລາ ທ່ ີກດໝາຍກົ ານໍ ດໄວົ .້
: ຂໍຈ້ າກໍ ດດັ ານການໄດ້ ຮ້ ບເງັ ນກິ ູ້ ການບ່ໍປະຕບິ ດຕາມັ : ຜູຂ້ ໍກູຢ້ ືມທ່ ີບ່ໍປະຕບິ ດໄດັ ຕາມກ້ ານໍ ດເງົ ່ອນໄຂຂອງເງື ນກິ ທູ້ ່ ີໃຫໄປໃນເມ້ ່ອກື ອນແມ່ ນບ່ ່ໍມີ ສດໄດິ ຮ້ ບເງັ ນກິ .ູ້ ສ່ງນິ ລວມທີ້ ງຜັ ກູູ້ ຢ້ ືມໃນເມ່ອກື ອນຜ່ ທູ້ ່ ີບ່ໍໄດຮ້ ກສາປະກັ ນໄພນັ າຖໍ້ ວມຕາ້ ມການການໍ ດົ .
ຂໍກ້ ານໍ ດດົ ານການປະກ້ ນໄພັ :
ເພ່ ືອປກປົ ້ອງຜກູູ້ ຢ້ ືມແຕລະຄ່ ນົ ແລະ ອງການົ , SBA ຮຽກຮອງໃຫ້ ຜູ້ ກູ້ ຢ້ ືມຕອງມ້ ີ ແລະ ຮກສາໄວັ ການປະກ້ ນັ ໄພຢາງເໝາະສ່ ມົ . ຜູກູ້ ຢ້ ືມທກເງຸ ນກິ ໝູ້ ນຄັ້ ງົ (ຫຼາຍກວາ່ 5.000 ໂດລາ) ຕອງໄດ້ ຊ້ ື້ ແລະ ຮກສາໄວັ ປະກ້ ນໄພັ ອນຕະລາຍຕັ າງໆເປ່ ັນເວລາຕະຫຼອດໄລຍະກຢູ້ ືມເງນຕິ ່ໍກບຊັ ບສັ ນຄິ າປະກໍ້ ນັ . ຕາມກດໝາຍົ , ຜູກູ້ ຢ້ ືມທ່ ີມຊີ ບັ ສນຄິ າປະກໍ້ ນທັ ່ ີຕງຢັ້ ໃນເຂດອູ່ ນຕະລາຍພັ ິເສດຈາກນາຖໍ້ ວມ້ ຕອງໄ້ ດຊ້ ື້ ແລະ ຮກສາໄວັ ປະກ້ ນໄພນັ າຖໍ້ ວມ້ ສາລໍ ບມັ ນຄູ າເຕ່ ັມສວນທ່ ່ ີປະກນໄດັ ຂອງຊ້ ບສັ ນຄິ າປະກໍ້ ນນັ ນເປັ້ ັນເວລາຕະຫຼອດໄລຍະກຢູ້ ືມ.
ສາລໍ ບຂັ ໍມູ້ ນເພ່ ີມເຕມີ , ໃຫຕ້ ດຕິ ່ໍຫາສນບູ ໍລິການລກຄູ າກາ້ ນຊວຍເຫ່ ຼືອໄພພິບດຂອງອັ ງການົ SBA ທ່ ີ (800) 659-2955 ຫຼື [email protected] www.sba.gov/services/disasterassitance
AGENCIA FEDERAL PARA EL DESARROLLO DE LA PEQUEÑA EMPRESA (SBA) RESUMEN DE DATOS PRESTAMOS PARA DAÑOS ECONÓMICOS CAUSADOS POR DESASTRE
DECLARACIÓN DE DESASTRE DE LA SBA POR LA CERTIFICACIÓN DE DAÑOS ECONÓMICOS DEL GOBERNADOR
ESTADO: ALABAMA #12174 (Desastre # AL-00032)
CONDADOS: Condados de Baldwin y Mobile; y los condados contiguos de Clarke, Escambia, Monroe y Washington en el Estado de Alabama; el condado contiguo de Escambia en el Estado de Florida; y condados contiguos de George, Greene y Jackson en el Estado de Mississippi.
INCIDENTE Y FECHA: Derrame de petróleo Deepwater BP Ocurrido el 20 de abril, 2010 y continúa
FECHA LÍMITE DE SOLICITUDES: 14 de febrero de 2011
Tipo de préstamo en caso de desastre:
Préstamos para daños económicos causados por desastre (EIDL por siglas en inglés) – son préstamos de capital de trabajo para ayudar a las pequeñas empresas, pequeñas cooperativas agrícolas y a la mayoría de las organizaciones no lucrativas de todos los tamaños a cumplir con sus obligaciones financieras regulares y necesarias que no sea posible cumplir como resultado directo del desastre. Estos préstamos están destinados brindar ayuda durante el periodo de recuperación del desastre.
La asistencia de los prestamos EIDL está disponible únicamente para empresas y sus propietarios que no puedan recuperarse por sí mismos de fuentes no gubernamentales, como lo determina la Agencia Federal para el Desarrollo de la Pequeña Empresa (SBA).
Requerimientos del crédito:
Historial de crédito – Los solicitantes deben tener un historial de crédito aceptable para la SBA.
Pago del préstamo – Los solicitantes deben demostrar capacidad para pagar el préstamo.
Garantía colateral – Se requiere una garantía colateral para todos los prestamos EIDL mayores a $5,000. La SBA toma bienes inmuebles como garantía colateral cuando están disponibles. La SBA no negará un préstamo por falta de garantía colateral, pero sí va a requerir al solicitante del préstamo que deje en prenda una garantía colateral que esté disponible.
Tasas de interés:
Empresas y pequeñas cooperativas agrícolas sin crédito disponible en alguna otra parte: 4.000%
Organizaciones no lucrativas sin crédito disponible en otra parte: 3.000%
-más-
Plazo del préstamo:
La ley autoriza plazos de préstamo hasta un máximo de 30 años.
La SBA determina el plazo del cada préstamo de acuerdo a la capacidad de pago del solicitante. En base a las condiciones financieras de cada solicitante de préstamo, la SBA determina una cantidad de pago parcial, lo cual a su vez determina el plazo real.
Límite de cantidad de préstamo:
Préstamos para daños económicos causados por el desastre (EIDL) – La ley limita los prestamos EIDL a 2’000,000 para reparar los daños económicos causados por el desastre. La cantidad real de cada préstamo se limita a los daños económicos determinados por la SBA, menos el seguro de interrupción de negocios y otras recuperaciones hasta el límite administrativo del préstamo. La SBA también considera aportaciones potenciales que están disponibles del negocio(s) y/o su(s) propietario(s) o afiliado(s). Si un negocio es una fuente principal de empleo, la SBA tiene la autoridad para pasar el límite estatutario de $2'000,000.
Restricciones de elegibilidad para préstamo:
Incumplimiento: Los solicitantes que no hayan cumplido con los plazos de préstamos anteriores no son elegibles. Esto incluye a solicitantes de préstamos anteriores que no mantuvieron el seguro contra inundaciones requerido.
Requerimientos de seguro:
Para proteger a cada prestamista y a la Agencia, la SBA requiere que los solicitantes de préstamos obtengan y mantengan un seguro apropiado. Los solicitantes de todos los préstamos asegurados (más de $5,000) deben comprar y mantener un seguro contra riesgos durante la vida del préstamo sobre la propiedad en garantía colateral. Por ley, los solicitantes cuya propiedad en garantía colateral esté ubicada en un área de riesgo de inundación tambien deben comprar y mantener un seguro contra inundaciones por el valor asegurable total de la propiedad durante la vida del préstamo.
Para mayor información, contacte al Centro de Servicio al Cliente de Desastres de la SBA llamando al (800) 659-2955 o visite [email protected] www.sba.gov/services/disasterassistance TỜ THÔNG TIN VỀ CÁC KHOẢN VAY TỪ CƠ QUAN QUẢN TRỊ DOANH NGHIỆP NHỎ HOA KỲ (SBA) ĐỂ KHẮC PHỤC TỔN THẤT KINH TẾ DO THẢM HỌA GÂY RA
CÔNG BỐ CỦA SBA VỀ THẢM HỌA SAU CHỨNG NHẬN CỦA THỐNG ĐỐC VỀ TỔN HẠI KINH TẾ
TIỂU BANG: ALABAMA #12174 (Thảm họa # AL-00032)
CÁC HẠT: Các Hạt Baldwin và Mobile; và các hạt liền kề Clarke, Escambia, Monroe và Washington ở Bang Alabama; Hạt liền kề Escambia ở Bang Florida; và các hạt liền kề George, Greene và Jackson ở Bang Mississippi.
SỰ CỐ VÀ NGÀY XẢY RA: Dầu Tràn BP Ở Biển Sâu Xảy ra vào 20 Tháng 4 năm 2010 và đang tiếp tục
HẠN NỘP ĐƠN XIN VAY: 14 tháng 2 năm 2011
Loại Khoản Vay Khắc Phục Hậu Quả:
Khoản Vay Khắc Phục Tổn Thất Kinh Tế Do Thảm Họa (EIDL) – là các khoản vay vốn lưu động nhằm giúp các doanh nghiệp nhỏ, các hợp tác xã nông nghiệp nhỏ và hầu hết các tổ chức tư nhân bất vụ lợi không kể lớn nhỏ có thể đáp ứng được các nghĩa vụ tài chính thông thường và cần thiết của mình (các nghĩa vụ này không thể được đáp ứng do hậu quả trực tiếp của thảm họa). Các khoản vay này nhằm hỗ trợ xuyên suốt thời kỳ khắc phục thảm họa. Hỗ trợ EIDL chỉ được cung cấp cho các đơn vị và chủ sở hữu các đơn vị đó – những người/đơn vị không thể tự khắc phục khi không có hỗ trợ của chính phủ, theo xác định của Cơ Quan Quản Trị Doanh Nghiệp Nhỏ (SBA).
Yêu Cầu Tín Dụng: Lịch Sử Tín Dụng – Các đơn vị nộp đơn phải có lịch sử tín dụng được SBA chấp nhận. Trả Nợ– Các đơn vị nộp đơn phải chứng minh khả năng trả lại khoản vay. Tài Sản Thế Chấp – Cần có tài sản thế chấp cho tất cả EIDL trên $5.000 (năm ngàn đô la). SBA dùng bất động sản làm tài sản thế chấp khi sẵn có. SBA sẽ không từ chối cho vay do thiếu tài sản thế chấp, nhưng SBA sẽ yêu cầu người vay phải thế chấp tài sản sẵn có.
Lãi Suất: Lãi suất là 4% cho các doanh nghiệp nhỏ và các hợp tác xã nông nghiệp nhỏ không có tín dụng sẵn có ở nơi khác. Lãi suất là 3% cho các tổ chức bất vụ lợi không có tín dụng sẵn có ở nơi khác.
Thời Hạn Cho Vay: Luật pháp cho vay tối đa là trong 30 năm. SBA xác định thời hạn của mỗi khoản vay theo khả năng trả nợ của đơn vị vay. Dựa vào tình hình tài chính của mỗi đơn vị vay, SBA xác định một khoản trả góp thích hợp, điều này sau đó sẽ xác định thời hạn thực tế.
Giới Hạn Khoản Cho Vay: Khoản Vay Khắc Phục Tổn Thất Kinh Tế Do Thảm Họa (EIDL) – Luật pháp giới hạn EIDL ở mức $2.000.000 (2 triệu đô la) để giảm bớt tổn thất kinh tế do thảm họa gây ra. Số tiền thực tế của mỗi khoản vay được giới hạn ở tổn thất kinh tế do SBA xác định, trừ đi khoản bảo hiểm gián đoạn kinh doanh và các khoản khắc phục khác lên đến giới hạn cho vay hành chính. SBA cũng cân nhắc các khoản đóng góp tiềm năngt sẵn có ừ doanh nghiệp và/hoặc chủ doanh nghiệp hoặc các đơn vị trực thuộc. Nếu một doanh nghiệp là nguồn cung cấp số lượng việc làm lớn thì SBA có quyền xóa bỏ giới hạn pháp định $2.000.000 (2 triệu đô la).
Giới Hạn Về Điều Kiện Được Vay: Không tuân thủ – Các đơn vị nộp đơn chưa tuân thủ các điều khoản của các lần vay trước đó thì sẽ không đủ điều kiện được SBA cho vay. Điều này bao gồm những đơn vị vay trước đây không duy trì bảo hiểm lũ lụt được yêu cầu.
Các Yêu Cầu Về Bảo Hiểm: Để bảo vệ mỗi đơn vị vay và Cơ Quan, SBA yêu cầu các đơn vị vay phải có được bảo hiểm thích hợp và duy trì bảo hiểm đó. Các đơn vị vay tất cả các khoản vay có thế chấp (trên $5.000) phải mua và duy trì bảo hiểm rủi ro trong suốt thời hạn của khoản vay đối với tài sản thế chấp. Theo luật pháp, các bên vay có tài sản thế chấp ở một vùng có nguy cơ lũ lụt đặc biệt cũng phải mua và duy trì bảo hiểm lũ lụt cho toàn bộ giá trị có thể bảo hiểm của tài sản trong suốt thời hạn vay.
Để biết thêm thông tin, hãy liên lạc với Trung Tâm Dịch Vụ Khách Hàng Về Hỗ Trợ Khắc Phục Thảm Họa Của SBA theo số (800) 659-2955 hoặc email [email protected] www.sba.gov/services/disasterassistance Small Business Administration Pt. 123
(i) Upon SBA’s receipt of evidence Administration, 409 3rd Street, SW., that a small business manufacturer or Washington, DC 20416. processor exists in the Federal market (3) SBA will examine the contracting for a waived class of products, the officer’s determination and any other waiver will be terminated by the Asso- information it deems necessary to ciate Administrator for Government make an informed decision on the indi- Contracting. This evidence may be dis- vidual waiver request. If SBA’s re- covered by SBA during a periodic re- search verifies that no small business view of existing waivers or may be manufacturers or processors exist for brought to SBA’s attention by other the item, the Associate Administrator sources. for Government Contracting will grant (ii) SBA will announce its intent to an individual, one-time waiver. If a terminate a waiver for a class of prod- small business manufacturer or proc- ucts through the publication of a no- essor is found for the product in ques- tice in the FEDERAL REGISTER, asking tion, the Associate Administrator will for comments regarding the proposed deny the request. Either decision rep- termination. resents a final decision by SBA. (iii) Unless public comment reveals [61 FR 3286, Jan. 31, 1996, as amended at 65 that no small business manufacturer or FR 30863, May 15, 2000] processor in fact exists for the class of products in question, SBA will publish § 121.1205 How is a list of previously a final Notice of Termination in the granted class waivers obtained? FEDERAL REGISTER. A list of classes of products for which (b) Individual waivers for specific solici- waivers of the Nonmanufacturer Rule tations. (1) A contracting officer’s re- have been granted is maintained in quest for a waiver of the Nonmanufac- SBA’s Web site at www.sba.gov/GC/ap- turer Rule for specific solicitations proved.html. A list of such waivers may need not be in any particular form, but also be obtained by contacting the Of- must, at a minimum, include: fice of Government Contracting, U.S. (i) A definitive statement of the spe- Small Business Administration, 409 3rd cific item to be waived and justifica- Street, SW., Washington, DC 20416, or tion as to why the specific item is re- the nearest SBA Government Con- quired; tracting Area Office. (ii) The solicitation number, NAICS code, dollar amount of the procure- [69 FR 29208, May 21, 2004] ment, and a brief statement of the pro- curement history; PART 123—DISASTER LOAN (iii) A determination by the con- PROGRAM tracting officer that there are no known small business manufacturers Subpart A—Overview or processors for the requested items Sec. (the determination must contain a nar- 123.1 What do these rules cover? rative statement of the contracting of- 123.2 What are disaster loans and disaster ficer’s efforts to search for small busi- declarations? ness manufacturers or processors of the 123.3 How are disaster declarations made? item and the results of those efforts, 123.4 What is a disaster area and why is it and a statement by the contracting of- important? ficer that there are no known small 123.5 What kinds of loans are available? 123.6 What does SBA look for when consid- business manufacturers for the items ering a disaster loan applicant? and that no small business manufac- 123.7 Are there restrictions on how dis- turer or processor can reasonably be aster loans can be used? expected to offer the required items); 123.8 Does SBA charge any fees for obtain- and ing a disaster loan? (iv) For contracts expected to exceed 123.9 What happens if I don’t use loan pro- $500,000, a copy of the Statement of ceeds for the intended purpose? 123.10 What happens if I cannot use my in- Work. surance proceeds to make repairs? (2) Requests should be addressed to 123.11 Does SBA require collateral for any the Associate Administrator for Gov- of its disaster loans? ernment Contracting, Small Business 123.12 Are books and records required?
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123.13 What happens if my loan application 123.401 What types of mitigating measures is denied? can your business include in an applica- 123.14 How does the Federal Debt Collection tion for a pre-disaster mitigation loan? Procedures Act of 1990 apply? 123.402 Can your business include its reloca- 123.15 What if I change my mind? tion as a mitigation measure in an appli- 123.16 How are loans administered and serv- cation for a pre-disaster mitigation loan? iced? 123.403 When is your business eligible to 123.17 Do other Federal requirements apply? apply for a pre-disaster mitigation loan? 123.18 Can I request an increase in the 123.404 When is your business ineligible to amount of a physical disaster loan? apply for a pre-disaster mitigation loan? 123.19 May I request an increase in the amount of an economic injury loan? 123.405 How much can your business borrow 123.20 How long do I have to request an in- with a pre-disaster mitigation loan? crease in the amount of a physical dis- 123.406 What is the interest rate on a pre- aster loan or an economic injury loan? disaster mitigation loan? 123.21 What is a mitigation measure? 123.407 When does your business apply for a pre-disaster mitigation loan and where Subpart B—Home Disaster Loans does your business get the application? 123.408 How does your business apply for a 123.100 Am I eligible to apply for a home pre-disaster mitigation loan? disaster loan? 123.409 Which pre-disaster mitigation loan 123.101 When am I not eligible for a home requests will SBA consider for funding? disaster loan? 123.102 What circumstances would justify 123.410 Which loan requests will SBA fund? my relocating? 123.411 What if SBA determines that your 123.103 What happens if I am forced to move business loan request meets the selection from my home? criteria of § 123.409 but SBA is unable to 123.104 What interest rate will I pay on my fund it because SBA has already allo- home disaster loan? cated all program funds? 123.105 How much can I borrow with a home 123.412 What happens if SBA declines your disaster loan and what limits apply on business’ pre-disaster loan request? use of funds and repayment terms? 123.106 What is eligible refinancing? Subpart F—Military Reservist Economic 123.107 How much can I borrow for post-dis- Injury Disaster Loans aster mitigation for my home? 123.500 Definitions. Subpart C—Physical Disaster Business 123.501 When is your business eligible to Loans apply for a Military Reservist Economic Injury Disaster Loan (EIDL)? 123.200 Am I eligible to apply for a physical 123.502 When is your business ineligible to disaster business loan? apply for a Military Reservist EIDL? 123.201 When am I not eligible to apply for a physical disaster business loan? 123.503 When can you apply for a Military 123.202 How much can my business borrow Reservist EIDL? with a physical disaster business loan? 123.504 How do you apply for a Military Re- 123.203 What interest rate will my business servist EIDL? pay on a physical disaster business loan 123.505 What if you are both an essential and what are the repayment terms? employee and the owner of the small 123.204 How much can your business borrow business and you started active duty be- for post-disaster mitigation? fore applying for a Military Reservist EIDL? Subpart D—Economic Injury Disaster Loans 123.506 How much can you borrow under the Military Reservist EIDL Program? 123.300 Is my business eligible to apply for an economic injury disaster loan? 123.507 Under what circumstances will SBA 123.301 When would my business not be eli- consider waiving the $1.5 million loan gible to apply for an economic injury dis- limit? aster loan? 123.508 How can you use Military Reservist 123.302 What is the interest rate on an eco- EIDL funds? nomic injury disaster loan? 123.509 What can’t you use Military Reserv- 123.303 How can my business spend my eco- ist EIDL funds for? nomic injury disaster loan? 123.510 What if you don’t use your Military Reservist EIDL funds as authorized? Subpart E—Pre-Disaster Mitigation Loans 123.511 How will SBA disburse Military Re- servist EIDL funds? 123.400 What is the Pre-Disaster Mitigation Loan Program?
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123.512 What is the interest rate on a Mili- accidents such as oil spills. These dis- tary Reservist EIDL? asters are sudden events which cause severe physical damage, and do not in- Subpart G—Economic Injury Disaster Loans clude slower physical occurrences such as a Result of the September 11, 2001 as shoreline erosion or gradual land Terrorist Attacks settling. Sudden physical events that 123.600 Are economic injury disaster loans cause substantial economic injury may under this subpart limited to the geo- be disasters even if they do not cause graphic areas contiguous to the declared physical damage to a victim’s prop- disaster areas? erty. Past examples include ocean con- 123.601 Is my business eligible to apply for ditions causing significant displace- an economic injury disaster loan under this subpart? ment (major ocean currents) or closure 123.602 When would my business not be eli- (toxic algae blooms) of customary fish- gible to apply for an economic injury dis- ing waters, as well as contamination of aster loan under this subpart? food or other products for human con- 123.603 What is the interest rate on an eco- sumption from unforeseeable and unin- nomic injury disaster loan under this tended events beyond the control of the subpart? victims. 123.604 How can my business spend my eco- nomic injury disaster loan under this subpart? § 123.3 How are disaster declarations 123.605 How long do I have to apply for a made? loan under this subpart? (a) There are four ways in which dis- 123.606 May I request an increase in the aster declarations are issued which amount of an economic injury disaster make SBA disaster loans possible: loan under this subpart? (1) The President declares a Major AUTHORITY: 15 U.S.C. 634(b)(6), 636(b), 636(c); Disaster, or declares an emergency, Pub. L. 102–395, 106 Stat. 1828, 1864; and Pub. and authorizes Federal Assistance, in- L. 103–75, 107 Stat. 739; and Pub. L. 106–50, 113 cluding individual assistance (Assist- Stat. 245. ance to Individuals and Households SOURCE: 61 FR 3304, Jan. 31, 1996, unless Program). otherwise noted. (2) If the President declares a Major Disaster limited to public assistance Subpart A—Overview only, a private nonprofit facility which provides non-critical services under § 123.1 What do these rules cover? guidelines of the Federal Emergency This part covers the disaster loan Management Agency (FEMA) must programs authorized under the Small first apply to SBA for disaster loan as- Business Act, 15 U.S.C. 636(b), (c), and sistance for such non-critical services (f). Since SBA cannot predict the oc- before it could seek grant assistance currence or magnitude of disasters, it from FEMA. reserves the right to change the rules (3) SBA makes a physical disaster in this part, without advance notice, declaration, based on the occurrence of by publishing interim emergency regu- at least a minimum amount of physical lations in the FEDERAL REGISTER. damage to buildings, machinery, equip- ment, inventory, homes and other § 123.2 What are disaster loans and property. Such damage usually must disaster declarations? meet the following tests: SBA offers low interest, fixed rate (i) In any county or other smaller po- loans to disaster victims, enabling litical subdivision of a State or U.S. them to repair or replace property possession, at least 25 homes or 25 busi- damaged or destroyed in declared dis- nesses, or a combination of at least 25 asters. It also offers such loans to af- homes, businesses, or other eligible in- fected small businesses to help them stitutions, each sustain uninsured recover from economic injury caused losses of 40 percent or more of the esti- by such disasters. Disaster declarations mated fair replacement value or pre- are official notices recognizing that disaster fair market value of the dam- specific geographic areas have been aged property, whichever is lower; or damaged by floods and other acts of na- (ii) In any such political subdivision, ture, riots, civil disorders, or industrial at least three businesses each sustain
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uninsured losses of 40 percent or more § 123.4 What is a disaster area and of the estimated fair replacement value why is it important? or pre-disaster fair market value of the Each disaster declaration defines the damaged property, whichever is lower, geographical areas affected by the dis- and, as a direct result of such physical aster. Only those victims located in the damage, 25 percent or more of the work declared disaster area are eligible to force in their community would be un- apply for SBA disaster loans. When the employed for at least 90 days; and President declares a major disaster, (iii) The Governor of the State in the Federal Emergency Management which the disaster occurred submits a Agency defines the disaster area. In written request to SBA for a physical major disasters, economic injury dis- disaster declaration by SBA (OMB Ap- aster loans may be made for victims in proval No. 3245–0121). This request contiguous counties or other political should be delivered to the SBA Dis- subdivisions, provided, however, that aster Area Office serving the region with respect to major disasters which where the disaster occurred within 60 authorize public assistance only, SBA days of the date of the disaster. shall not make economic injury dis- (4) SBA makes an economic injury aster loans in counties contiguous to disaster declaration in response to a the disaster area. Disaster declarations determination of a natural disaster by issued by the Administrator of SBA in- the Secretary of Agriculture. clude contiguous counties for both (5) SBA makes an economic injury physical and economic injury assist- declaration in reliance on a state cer- ance. Contiguous counties or other po- tification that at least 5 small business litical subdivisions are those land areas concerns in a disaster area have suf- which abut the land area of the de- fered substantial economic injury as a clared disaster area without geographic result of the disaster and are in need of separation other than by a minor body financial assistance not otherwise of water, not to exceed one mile be- available on reasonable terms. The tween the land areas of such counties. state certification must be signed by the Governor, must specify the county [61 FR 3304, Jan. 31, 1996, as amended at 67 FR 64519, Oct. 21, 2002] or counties or other political subdivi- sions in which the disaster occurred, § 123.5 What kinds of loans are avail- and must be delivered (with supporting able? documentation) to the servicing SBA SBA offers three kinds of disaster Disaster Area Office within 120 days of loans: physical disaster home loans, the disaster occurrence. The Adminis- physical disaster business loans, and trator may, in a case of undue hard- economic injury business loans. SBA ship, accept such request after 120 days makes these loans directly or in par- have expired. ticipation with a financial institution. (b) SBA publishes notice of any dis- If a loan is made in participation with aster declaration in the FEDERAL REG- a financial institution, SBA’s share in ISTER. The published notice will iden- that loan may not exceed 90 percent. tify the kinds of assistance available, the date and nature of the disaster, and § 123.6 What does SBA look for when the deadline and location for filing considering a disaster loan appli- loan applications. Additionally, SBA cant? will use the local media to inform po- There must be reasonable assurance tential loan applicants where to obtain that you can repay your loan out of loan applications and otherwise to as- your personal or business cash flow, sist victims in applying for disaster and you must have satisfactory credit loans. SBA will accept applications and character. SBA will not make a after the announced deadline only loan to you if repayment depends upon when SBA determines that the late fil- the sale of collateral through fore- ing resulted from substantial causes closure or any other disposition of as- beyond the control of the applicant. sets owned by you. SBA is prohibited [61 FR 3304, Jan. 31, 1996, as amended at 64 by statute from making a loan to you FR 13667, Mar. 22, 1999; 67 FR 64518, Oct. 21, if you are engaged in the production or 2002] distribution of any product or service
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that has been determined to be obscene you have not misapplied the loan pro- by a court. ceeds or that you have corrected any such misapplication. Any failure to re- § 123.7 Are there restrictions on how spond in time will be considered an ad- disaster loans can be used? mission that you misapplied the pro- You must use disaster loans to re- ceeds. If SBA finds a wrongful store or replace your primary home misapplication, it will cancel any (including a mobile home used as a pri- undisbursed loan proceeds, call the mary residence) and your personal or loan, and begin collection measures to business property as nearly as possible collect your outstanding loan balance to their condition before the disaster and the civil penalty. You may also occurred, and within certain limits, to face criminal prosecution or civil or protect damaged or destroyed real administrative action. property from possible future similar disasters. § 123.10 What happens if I cannot use my insurance proceeds to make re- § 123.8 Does SBA charge any fees for pairs? obtaining a disaster loan? If you must pay insurance proceeds SBA does not charge points, closing, to the holder of a recorded lien or en- or servicing fees on any disaster loan. cumbrance against your damaged prop- You will be responsible for payment of any closing costs owed to third parties, erty instead of using them to make re- such as recording fees and title insur- pairs, you may apply to SBA for the ance premiums. If your loan is made in full amount needed to make such re- participation with a financial institu- pairs. If you voluntarily pay insurance tion, SBA will charge a guarantee fee proceeds to a recorded lienholder, your to the financial institution, which then loan eligibility is reduced by the may recover the guarantee fee from amount of the voluntary payment. you. § 123.11 Does SBA require collateral § 123.9 What happens if I don’t use for any of its disaster loans? loan proceeds for the intended pur- Generally, SBA will not require that pose? you pledge collateral to secure a dis- (a) When SBA approves each loan ap- aster home loan or a physical disaster plication, it issues a loan authorization business loan of $10,000 or less, or an which specifies the amount of the loan, economic injury disaster loan of $5,000 repayment terms, any collateral re- or less. For loans larger than these quirements, and the permitted use of amounts, you will be required to pro- loan proceeds. If you wrongfully mis- vide available collateral such as a lien apply these proceeds, you will be liable on the damaged or replacement prop- to SBA for one and one-half times the erty, a security interest in personal proceeds disbursed to you as of the property, or both. date SBA learns of your wrongful (a) Sometimes a borrower, including misapplication. Wrongful affiliates as defined in part 121 of this misapplication means the willful use of any loan proceeds without SBA ap- title, will have more than one loan proval contrary to the loan authoriza- after a single disaster. In deciding tion. If you fail to use loan proceeds for whether collateral is required, SBA authorized purposes for 60 days or more will add up all physical disaster loans after receiving a loan disbursement to see if they exceed $10,000 and all eco- check, such non-use also is considered nomic injury disaster loans to see if a wrongful misapplication of the pro- they exceed $5,000. ceeds. (b) SBA will not decline a loan if you (b) If SBA learns that you may have lack a particular amount of collateral misapplied your loan proceeds, SBA as long as it is reasonably sure that will notify you at your last known ad- you can repay your loan. If you refuse dress, by certified mail, return receipt to pledge available collateral when re- requested. You will be given at least 30 quested by SBA, however, SBA may de- days to submit to SBA evidence that cline or cancel your loan.
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§ 123.12 Are books and records re- (e) If SBA declines your application a quired? second time, you have the right to ap- You must retain complete records of peal in writing to the Area Director’s all transactions financed with your Office. All appeals must be received by SBA loan proceeds, including copies of the office that declined the prior recon- all contracts and receipts, for a period sideration within 30 days of the decline of 3 years after you receive your final action. Your request must state that disbursement of loan proceeds. If you you are appealing, and must give spe- have a physical disaster business or cific reasons why the decline action economic injury loan, you must also should be reversed. maintain current and accurate books (f) The decision of the Area Director of account, including financial and op- is final unless: erating statements, insurance policies, (1) The Area Director does not have and tax returns. You must retain appli- authority to approve the requested cable books and records for 3 years loan; after your loan matures including any (2) The Area Director refers the mat- extensions, or from the date when your ter to the Associate Administrator for loan is paid in full, whichever occurs Disaster Assistance; or first. You must make available to SBA (3) The Associate Administrator for or other authorized government per- Disaster Assistance, upon a showing of sonnel upon request all such books and special circumstances, requests the records for inspection, audit, and re- Area Director’s office to forward the production during normal business matter to him or her for final consider- hours and you must also permit SBA ation. Special circumstances may in- and any participating financial institu- clude, but are not limited to, policy tion to inspect and appraise your as- considerations, alleged improper acts sets. (OMB Approval No. 3245–0110.) by SBA personnel or others in proc- § 123.13 What happens if my loan ap- essing the application, and conflicting plication is denied? policy interpretations between two Area Offices. (a) If SBA denies your loan applica- tion, SBA will notify you in writing § 123.14 How does the Federal Debt and set forth the specific reasons for Collection Procedures Act of 1990 the denial. Any applicant whose re- apply? quest for a loan is declined for reasons other than size (not being a small busi- (a) Under the Federal Debt Collection ness) has the right to present informa- Procedures Act of 1990 (28 U.S.C. tion to overcome the reason or reasons 3201(e)), a debtor who owns property for the decline and to request reconsid- which is subject to an outstanding eration in writing. (OMB Approval No. judgment lien for a debt owed to the 3245–0122.) United States generally is not eligible (b) Any decline due to size can only to receive physical and economic in- be appealed as set forth in part 121 of jury disaster loans. The SBA Associate this chapter. Administrator for Disaster Assistance, (c) Any request for reconsideration or designee, may waive this restriction must be received by the SBA office as to disaster loans upon a demonstra- that declined the original application tion of good cause. Good cause means a within six months of the date of the de- written representation by you under clined notice. After six months, a new oath which convinces SBA that: loan application is required. (1) The declared disaster was a major (d) A request for reconsideration contributing factor to the delinquency must contain all significant new infor- which led to the judgment lien, regard- mation that you rely on to overcome less of when the original debt was in- SBA’s denial of your original loan ap- curred; or plication. Your request for reconsider- (2) The disaster directly prevented ation of a business loan application you from fulfilling the terms of an must also be accompanied by current agreement with SBA or any other Fed- business financial statements. eral Government entity to satisfy its
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pre-disaster judgment lien; in this situ- § 123.18 Can I request an increase in ation, the judgment creditor must cer- the amount of a physical disaster tify to SBA that you were complying loan? with the agreement to satisfy the judg- SBA will consider your request for an ment lien when the disaster occurred; increase in your loan if you can show or that the eligible cost of repair or re- (3) Other circumstances exist which placement of damages increased be- would justify a waiver. cause of events occurring after the loan (b) The waiver determination by the approval that were beyond your con- Associate Administrator for Disaster trol. An eligible cost is one which is re- Assistance, or designee, is a final, non- lated to the disaster for which SBA appealable decision. The granting of a issued the original loan. For example, if you discover hidden damage within a waiver does not include loan approval; reasonable time after SBA approved a waiver recipient must then follow your original disaster loan and before normal loan application procedures. repair, renovation, or reconstruction is complete, you may request an increase. § 123.15 What if I change my mind? Or, if applicable building code require- If SBA required you to pledge collat- ments were changed since SBA ap- eral for your loan, you may change proved your original loan, you may re- your mind and rescind your loan pursu- quest an increase in your loan amount. ant to the Consumer Credit Protection [63 FR 15072, Mar. 30, 1998] Act, 15 U.S.C. 1601, and Regulation Z of the Federal Reserve Board, 12 CFR part § 123.19 May I request an increase in 226. Your note and any collateral docu- the amount of an economic injury ments signed by you will be canceled loan? upon your return of all loan proceeds SBA will consider your request for an and your payment of any interest ac- increase in the loan amount if you can crued. show that the increase is essential for your business to continue and is based § 123.16 How are loans administered on events occurring after SBA ap- and serviced? proved your original loan which were (a) If you obtained your disaster loan beyond your control. For example, from a participating lender, that lender delays may have occurred beyond your is responsible for closing and servicing control which prevent you from resum- your loan. If you obtained your loan di- ing your normal business activity in a rectly from SBA, your loan will be reasonable time frame. Your request for an increase in the loan amount closed and serviced by SBA. The SBA must be related to the disaster for rules on servicing are found in part 120 which the SBA economic injury dis- of this chapter. aster loan was originally made. (b) If you are unable to pay your SBA loan installments in a timely manner [63 FR 15072, Mar. 30, 1998] for reasons substantially beyond your § 123.20 How long do I have to request control, you may request that SBA sus- an increase in the amount of a pend your loan payments, extend your physical disaster loan or an eco- maturity, or both. nomic injury loan? You should request a loan increase as § 123.17 Do other Federal require- soon as possible after you discover the ments apply? need for the increase, but not later As a condition of disbursement, you than two years after SBA approved must be in compliance with certain re- your physical disaster or economic in- quirements relating to flood insurance, jury loan. After two years, the SBA As- lead-based paint, earthquake hazards, sociate Administrator for Disaster As- coastal barrier islands, and child sup- sistance (AA/DA) may waive this limi- port obligations, as set forth in tation after finding extraordinary and §§ 120.170 through 120.175 of this chap- unforeseeable circumstances. ter. [63 FR 15073, Mar. 30, 1998]
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§ 123.21 What is a mitigation measure? connection with a riot or civil disorder or other declared disaster; A mitigation measure is something (b) You acquired voluntarily more done for the purpose of protecting real than a 50 percent ownership interest in and personal property against disaster the damaged property after the dis- related damage. You may implement aster, and no contract of sale existed at mitigation measures after a disaster the time of the disaster; occurs (post-disaster) to protect (c) Your damaged property can be re- against recurring disaster related dam- paired or replaced with the proceeds of age, or before a disaster occurs (pre- insurance, gifts or other compensation, disaster) to protect against future dis- including condemnation awards (with aster related damage. Examples of one exception), these amounts must ei- mitigation measures include building ther be deducted from the amount of retaining walls, sea walls, grading and the claimed losses or, if received after contouring land, elevating flood prone SBA has approved and disbursed a loan, structures, relocating utilities, or ret- must be paid to SBA as principal pay- rofitting structures to protect against ments on your loan. You must notify high winds, earthquakes, flood, SBA of any such recoveries collected wildfires, or other physical disasters. after receiving an SBA disaster loan. Section 123.107 specifically addresses The one exception applies to amounts post-disaster mitigation for home dis- received under the Individuals and aster loans, and § 123.204 specifically ad- Household Program of the Federal dresses post-disaster mitigation for Emergency Management Agency solely businesses. Sections 123.400 through to meet an emergency need pending 123.412 specifically address pre-disaster processing of an SBA loan. In such an mitigation. event, you must repay the financial as- [67 FR 62337, Oct. 7, 2002] sistance with SBA loan proceeds if it was used for purposes also eligible for Subpart B—Home Disaster Loans an SBA loan; (d) SBA determines that you assumed § 123.100 Am I eligible to apply for a the risk (for example, by not maintain- home disaster loan? ing flood insurance as required by an earlier SBA disaster loan when the cur- (a) You are eligible to apply for a rent loss is also due to flood); home disaster loan if you: (e) Your damaged property is a sec- (1) Own and occupy your primary res- ondary home (although if you rented idence and have suffered a physical loss the property out before the disaster to your primary residence, personal and the property would not constitute property, or both; or a ‘‘residence’’ under the provisions of (2) Do not own your primary resi- Section 280A of the Internal Revenue dence, but have suffered a physical loss Code (26 U.S.C. 280A), you may be eligi- to your personal property. Family ble for a physical disaster business members sharing a residence are eligi- loan); ble if they are not dependents of the (f) Your damaged property is the type owners of the residence. of vehicle normally used for rec- (b) Losses may be claimed only by reational purposes, such as the owners of the property at the time motorhomes, aircraft, and boats; of the disaster, and all such losses will (g) Your damaged property consists be verified by SBA. SBA will consider of cash or securities; beneficial ownership as well as legal (h) The replacement value of your title (for real or personal property) in damaged personal property is extraor- determining who suffered the loss. dinarily high and not easily verified, such as the value of antiques, § 123.101 When am I not eligible for a artworks, or hobby collections; home disaster loan? (i) You or other principal owners of You are not eligible for a home dis- the damaged property are presently in- aster loan if: carcerated, or on probation or parole (a) You have been convicted, during following conviction for a serious the past year, of a felony during and in criminal offense;
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(j) Your only interest in the damaged § 123.104 What interest rate will I pay property is in the form of a security in- on my home disaster loan? terest, mortgage, or deed of trust; If you can obtain credit elsewhere, (k) The damaged building, including your interest rate is set by a statutory contents, was newly constructed or formula, but will not exceed 8 percent substantially improved on or after Feb- per annum. If you cannot obtain credit ruary 9, 1989, and (without a significant elsewhere, your interest rate is one- business justification) is located sea- half the statutory rate, but will not ex- ward of mean high tide or entirely in ceed 4 percent per annum. Credit else- or over water; or where means that, with your cash flow (l) You voluntarily decide to relocate and disposable assets, SBA believes you outside the business area in which the could obtain financing from non-fed- disaster has occurred, and there are no eral sources on reasonable terms. If special or unusual circumstances lead- you cannot obtain credit elsewhere, ing to your decision (business area you also may be able to borrow from means the municipality which provides SBA to refinance existing recorded general governmental services to your liens against your damaged real prop- damaged home or, if not located in a erty. Under prior legislation, some municipality, the county or equivalent SBA disaster loans had split interest political entity in which your damaged rates. On any such loan, repayments of home is located). principal are applied first to that por- tion of the loan with the lowest inter- [61 FR 3304, Jan. 31, 1996, as amended at 67 est rate. FR 64519, Oct. 21, 2002] § 123.105 How much can I borrow with § 123.102 What circumstances would a home disaster loan and what lim- justify my relocating? its apply on use of funds and repay- SBA may approve a loan if you in- ment terms? tend to relocate outside the business (a) For all disasters occurring on or area in which the disaster has occurred after October 26, 1993, there are limits if your relocation is caused by such on how much money you can borrow special or unusual circumstances as: for particular purposes: (a) Demonstrable risk that the busi- (1) $40,000 for repair or replacement of ness area will suffer future disasters; household and personal effects; (b) A change in employment status (2) $200,000 for repair or replacement (such as loss of job, transfer, lack of of a primary residence (including up- adequate job opportunities within the grading in order to meet minimum business area or scheduled retirement standards of safety and decency or cur- rent building code requirements). Re- within 18 months after the disaster oc- pair or replacement of landscaping and/ curs); or recreational facilities cannot exceed (c) Medical reasons; or $5,000; (d) Special family considerations (3) $200,000 for eligible refinancing which necessitate a move outside of purposes; and the business area. (4) 20 percent of the loan amount (not including refinancing) up to a max- § 123.103 What happens if I am forced imum of $48,000 for mitigation (see to move from my home? § 123.107). If you must relocate inside or outside (b) You may not use loan proceeds to the business area because local au- repay any debts on personal property, thorities will not allow you to repair secured or unsecured, unless you in- your damaged property, SBA considers curred those debts as a direct result of this to be a total loss and a mandatory the disaster. relocation. In this case, your loan (c) SBA determines the loan matu- would be an amount that SBA con- rity and repayment terms based on siders sufficient to replace your resi- your needs and your ability to pay. dence at your new location, plus funds Generally, you will pay equal monthly to cover losses of personal property and installments of principal and interest, eligible refinancing. beginning five months from the date of
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the loan, as shown on the Note secur- Subpart C—Physical Disaster ing the loan. SBA will consider other Business Loans payment terms if you have seasonal or fluctuating income, and SBA may § 123.200 Am I eligible to apply for a allow installment payments of varying physical disaster business loan? amounts over the first two years of the (a) Almost any business concern or loan. The maximum maturity for a charitable or other non-profit entity home disaster loan is 30 years. There is whose real or tangible personal prop- no penalty for prepayment of home dis- erty is damaged in a declared disaster aster loans. area is eligible to apply for a physical disaster business loan. Your business § 123.106 What is eligible refinancing? may be a sole proprietorship, partner- ship, corporation, limited liability (a) If your home (primary residence) company, or other legal entity recog- is totally destroyed or substantially nized under State law. Your business’ damaged, and you do not have credit size (average annual receipts or num- elsewhere, SBA may allow you to bor- ber of employees) is not taken into row money to refinance recorded liens consideration in determining your eli- or encumbrances on your home. Your gibility for a physical disaster business home is totally destroyed or substan- loan. If your damaged business occu- tially damaged if it has suffered unin- pied rented space at the time of the sured or otherwise uncompensated disaster, and the terms of your busi- damage which, at the time of the dis- ness’ lease require you to make repairs aster, is either: to your business’ building, you may (1) 40 percent or more of the home’s have suffered a physical loss and can market value or replacement cost at apply for a physical business disaster the time of the disaster, including land loan to repair the property. In all other value, whichever is less; or cases, the owner of the building is the (2) 50 percent or more of its market eligible loan applicant. value or replacement cost at the time (b) Damaged vehicles, of the type of the disaster, not including land normally used for recreational pur- value, whichever is less. poses, such as motorhomes, aircraft, and boats, may be repaired or replaced (b) Your home disaster loan for refi- with SBA loan proceeds if you can sub- nancing existing liens or encumbrances mit evidence that the damaged vehi- cannot exceed an amount equal to the cles were used in your business at the lesser of $200,000, or the physical dam- time of the disaster. age to your primary residence after re- ductions for any insurance or other re- § 123.201 When am I not eligible to covery. apply for a physical disaster busi- ness loan? § 123.107 How much can I borrow for (a) You are not eligible for a physical post-disaster mitigation for my disaster business loan if your business home? is an agricultural enterprise or if you For mitigation measures imple- (or any principal of the business) fit mented after a disaster has occurred, into any of the categories in § 123.101. you can borrow the lesser of the cost of Agricultural enterprise means a busi- the mitigation measure, or up to 20 ness primarily engaged in the produc- percent of the amount of your approved tion of food and fiber, ranching and home disaster loan to repair or replace raising of livestock, aquaculture and your damaged primary residence and all other farming and agriculture-re- personal property. lated industries. (b) Sometimes a damaged business [67 FR 62337, Oct. 7, 2002] entity (whether in the form of a cor- poration, limited liability company, partnership, or sole proprietorship) is engaged in both agricultural enterprise and a non-agricultural business ven- ture. If the agricultural enterprise part
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of your business entity has suffered a (d) You are not eligible if your busi- physical disaster, that enterprise is not ness is engaged in any illegal activity. eligible for SBA physical disaster as- (e) You are not eligible if you are a sistance. If the non-agricultural busi- government owned entity (except for a ness venture of your entity has suf- business owned or controlled by a Na- fered physical disaster damage, that tive American tribe). part of your business operation would (f) You are not eligible if your busi- be eligible for SBA physical disaster ness presents live performances of a assistance. If both the agricultural en- prurient sexual nature or derives di- terprise part and the non-agricultural rectly or indirectly more than de mini- business venture have incurred phys- mis gross revenue through the sale of ical disaster damage, only the non-ag- products or services, or the presen- ricultural business venture of your tation of any depictions or displays, of business entity would be eligible for a prurient sexual nature. SBA physical disaster assistance. [61 FR 3304, Jan. 31, 1996, as amended at 62 (c) If your business is going to relo- FR 35337, July 1, 1997; 63 FR 46644, Sept. 2, cate voluntarily outside the business 1998] area in which the disaster occurred, you are not eligible for a physical dis- § 123.202 How much can my business aster business loan. If, however, the re- borrow with a physical disaster location is due to uncontrollable or business loan? compelling circumstances, SBA will (a) Disaster business loans, including consider the relocation to be involun- both physical disaster and economic in- tary and eligible for a loan. Such cir- jury loans to the same borrower, to- cumstances may include, but are not gether with its affiliates, cannot ex- limited to: ceed the lesser of the uncompensated (1) The elimination or substantial de- physical loss and economic injury or crease in the market for your products $1.5 million. Physical disaster loans or services, as a consequence of the dis- may include amounts to meet current aster; building code requirements. If your (2) A change in the demographics of business is a major source of employ- your business area within 18 months ment, SBA may waive the $1.5 million prior to the disaster, or as a result of limitation. A major source of employ- the disaster, which makes it uneco- ment is a business concern which has nomical to continue operations in your one or more locations in the disaster business area; area which: (3) A substantial change in your cost (1) Employed 10 percent or more of of doing business, as a result of the dis- the entire work force within the com- aster, which makes the continuation of muting area of a geographically identi- your business in the business area not fiable community (no larger than a economically viable; county), provided that the commuting (4) Location of your business in a area does not extend more than 50 hazardous area such as a special flood miles from such community; or hazard area or an earthquake-prone (2) Employed 5 percent of the work area; force in an industry within the disaster (5) A change in the public infrastruc- area and, if the concern is a non-manu- ture in your business area which oc- facturing concern, employed no less curred within 18 months or as a result than 50 employees in the disaster area, of the disaster that would result in or if the concern is a manufacturing substantially increased expenses for concern, employed no less than 150 em- your business in the business area; ployees in the disaster area; or (6) Your implementation of decisions (3) Employed no less than 250 employ- adopted and at least partially imple- ees within the disaster area. mented within 18 months prior to the (b) SBA will consider waiving the $1.5 disaster to move your business out of million loan limit only if: the business area; and (1) Your damaged location or loca- (7) Other factors which undermine tions are out of business or in immi- the economic viability of your business nent danger of going out of business as area. a result of the disaster, and a loan in
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excess of $1.5 million is necessary to re- (b) Generally, you must pay equal open or keep open the damaged loca- monthly installments, of principal and tions in order to avoid substantial un- interest, beginning five months from employment in the disaster area; and the date of the loan as shown on the (2) You have used all reasonably Note. SBA will consider other payment available funds from your business, its terms if you have seasonal or fluc- affiliates and its principal owners (20% tuating income, and SBA may allow in- or greater ownership interest) and all stallment payments of varying available credit elsewhere (as described amounts over the first two years of the in § 123.104) to alleviate your physical loan. There is no penalty for prepay- damage and economic injury. ment for disaster loans. (c) Physical disaster business bor- rowers may request refinancing of liens § 123.204 How much can your business on both damaged real property and ma- borrow for post-disaster mitigation? chinery and equipment, but for an For mitigation measures imple- amount reduced by insurance or other mented after a disaster has occurred, compensation. To do so, your business you can borrow the lesser of the cost of property must be totally destroyed or the mitigation measure, or up to 20 substantially damaged, which means: percent of the amount of your approved (1) 40 percent or more of the aggre- physical disaster business loan to re- gate value (lesser of market value or pair or replace your damaged business replacement cost at the time of the real estate and other business assets. disaster) of the damaged real property (including land) and damaged machin- [67 FR 62337, Oct. 7, 2002] ery and equipment; or (2) 50 percent or more of the aggre- Subpart D—Economic Injury gate value (lesser of market value or Disaster Loans replacement cost at the time of the disaster) of the damaged real property § 123.300 Is my business eligible to (excluding land) and damaged machin- apply for an economic injury dis- ery and equipment. aster loan? (d) Loan funds allocated for repair or (a) If your business is located in a de- replacement of landscaping or rec- clared disaster area, and suffered sub- reational facilities may not exceed stantial economic injury as a direct re- $5,000 unless the landscaping or rec- sult of a declared disaster, you are eli- reational facilities fulfilled a func- gible to apply for an economic injury tional need or contributed to the gen- disaster loan. eration of business. (1) Substantial economic injury is such that a business concern is unable [61 FR 3304, Jan. 31, 1996, as amended at 63 FR 46644, Sept. 2, 1998] to meet its obligations as they mature or to pay its ordinary and necessary § 123.203 What interest rate will my operating expenses. business pay on a physical disaster (2) Loss of anticipated profits or a business loan and what are the re- drop in sales is not considered substan- payment terms? tial economic injury for this purpose. (a) SBA will announce interest rates (b) Economic injury disaster loans with each disaster declaration. If your are available only if you were a small business, together with its affiliates business (as defined in part 121 of this and principal owners, have credit else- chapter) when the declared disaster where, your interest rate is set by a commenced (except disaster declara- statutory formula, but will not exceed tions for Hurricanes Katrina, Rita, and 8 percent per annum. If you do not Wilma, for which size status is deter- have credit elsewhere, your interest mined as of the date SBA accepts the rate will not exceed 4 percent per application for processing, and for ap- annum. The maturity of your loan de- plications submitted before December pends upon your repayment ability, 6, 2005, whether denied because of size but cannot exceed 3 years if you have status or pending, such applications credit elsewhere. Otherwise, the max- shall be deemed resubmitted on Decem- imum maturity is 30 years. ber 6, 2005), you and your affiliates and
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principal owners (20% or more owner- § 123.302 What is the interest rate on ship interest) have used all reasonably an economic injury disaster loan? available funds, and you are unable to Your economic injury loan will have obtain credit elsewhere (see § 123.104). an interest rate of 4 percent per annum (c) Eligible businesses do not include or less. agricultural enterprises, but do in- clude— § 123.303 How can my business spend (1) Small nurseries affected by a my economic injury disaster loan? drought disaster designated by the Sec- (a) You can only use the loan pro- retary of Agriculture (nurseries are ceeds for working capital necessary to commercial establishments deriving 50 carry your concern until resumption of percent or more of their annual re- normal operations and for expenditures ceipts from the production and sale of necessary to alleviate the specific eco- ornamental plants and other nursery nomic injury, but not to exceed that products, including, but not limited to, which the business could have provided bulbs, florist greens, foliage, flowers, had the injury not occurred. flower and vegetable seeds, shrubbery, (b) Loan proceeds may not be used to: and sod); (1) Refinance indebtedness which you (2) Small agricultural cooperatives; incurred prior to the disaster event; and (2) Make payments on loans owned by (3) Producer cooperatives. another federal agency (including SBA) [61 FR 3304, Jan. 31, 1996, as amended at 67 or a Small Business Investment Com- FR 11880, Mar. 15, 2002; 70 FR 72595, Dec. 6, pany licensed under the Small Business 2005] Investment Act; (3) Pay, directly or indirectly, any § 123.301 When would my business not obligations resulting from a federal, be eligible to apply for an economic state or local tax penalty as a result of injury disaster loan? negligence or fraud, or any non-tax Your business is not eligible for an criminal fine, civil fine, or penalty for economic disaster loan if you (or any non-compliance with a law, regulation, principal of the business) fit into any or order of a federal, state, regional, or of the categories in §§ 123.101 and local agency or similar matter; 123.201, or if your business is: (4) Repair physical damage; or (a) Engaged in lending, multi-level (5) Pay dividends or other disburse- sales distribution, speculation, or in- ments to owners, partners, officers or vestment (except for real estate invest- stockholders, except for reasonable re- ment with property held for rental muneration directly related to their when the disaster occurred); performance of services for the busi- (b) A non-profit or charitable con- ness. cern; (c) A consumer or marketing cooper- Subpart E—Pre-Disaster Mitigation ative; Loans (d) Not a small business concern; or (e) Deriving more than one-third of gross annual revenue from legal gam- SOURCE: 67 FR 62337, Oct. 7, 2002, unless otherwise noted. bling activities; (f) A loan packager which earns more § 123.400 What is the Pre-Disaster Miti- than one-third of its gross annual rev- gation Loan Program? enue from packaging SBA loans; The Pre-Disaster Mitigation Loan (g) Principally engaged in teaching, Program allows SBA to make low in- instructing, counseling, or indoctri- terest, fixed rate loans to small busi- nating religion or religious beliefs, nesses for the purpose of implementing whether in a religious or secular set- mitigation measures to protect their ting; or commercial real property (building) or (h) Primarily engaged in political or leasehold improvements or contents lobbying activities. from disaster related damage. This pro- [61 FR 3304, Jan. 31, 1996, as amended at 63 gram supports the Federal Emergency FR 46644, Sept. 2, 1998] Management Agency (FEMA’s) Pre-
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Disaster Mitigation Program. This § 123.403 When is your business eligi- pilot program is authorized for 5 fiscal ble to apply for a pre-disaster miti- years (October—September), from 2000 gation loan? through 2004, and has only been ap- To be eligible to apply for a pre-dis- proved for limited funding. Therefore, aster mitigation loan your business approved loan requests are funded on a must meet each of the following cri- first come, first served basis up to the teria: limit of program funds available (see (a) Your business, which is the sub- § 123.411). ject of the pre-disaster mitigation measure, must be located in a partici- § 123.401 What types of mitigation pating pre-disaster mitigation commu- measures can your business include in an application for a pre-disaster nity. Each State, the District of Co- mitigation loan? lumbia, Puerto Rico, and the Virgin Is- lands have at least one participating To be included in a pre-disaster miti- pre-disaster mitigation community. gation loan application, each of your Contact your regional FEMA office to business’ mitigation measures must find out the locations of participating satisfy the following criteria: pre-disaster mitigation communities or (a) The mitigation measure, as de- visit the FEMA Web site at scribed in the application, must serve http:// the purpose of protecting your com- www.fema.gov.; mercial real property (building) or (b) If your business is proposing a leasehold improvements or contents mitigation measure that protects from damage that may be caused by fu- against a flood hazard, the location of ture disasters; and your business which is the subject of (b) The mitigation measure must the mitigation measure must be lo- conform to the priorities and goals of cated in a Special Flood Hazard Area the State or local government’s miti- (SFHA). Contact your FEMA regional gation plan for the community in office to find out the locations of which the business subject to the meas- SFHAs or visit the FEMA Web site at ure is located. To show that this factor http://www.fema.gov.; is satisfied your business must submit (c) As of the date your business sub- to SBA, as a part of your complete ap- mits a complete Pre-Disaster Mitiga- plication, a written statement from a tion Small Business Loan Application State or local emergency management to SBA (see § 123.408 for what SBA’s coordinator confirming this fact (see considers to be a complete applica- § 123.408). Contact your regional FEMA tion), your business, along with its af- office for a list of your State’s emer- filiates, must be a small business con- gency management coordinators or cern as defined in part 121 of this chap- visit the FEMA Web site at http:// ter. The definition of small business www.fema.gov. concern encompasses sole proprietor- ships, partnerships, corporations, lim- § 123.402 Can your business include its ited liability entities, and other legal relocation as a mitigation measure entities recognized under State law; in an application for a pre-disaster (d) Your business, which is the sub- mitigation loan? ject of the mitigation measure, must Yes, you may request a pre-disaster have operated as a business in its mitigation loan for the relocation of present location for at least one year your business if: before submitting its application; (a) Your commercial real property (e) Your business, along with its af- (building) is located in a SFHA (Spe- filiates and owners, must not have the cial Flood Hazard Area); and financial resources to fund the pro- (b) Your business relocates outside posed mitigation measures without the SFHA but remains in the same par- undue hardship. SBA makes this deter- ticipating pre-disaster mitigation com- mination based on the information munity. Contact your regional FEMA your business submits as a part of its office for a listing of communities par- application; and ticipating in the Pre-Disaster Mitiga- (f) If your business is owning and tion Program and SFHAs or visit the leasing out real property, the mitiga- FEMA Web site at http://www.fema.gov. tion measures must be for protection of
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a building leased primarily for com- presentation of any depictions or dis- mercial rather than residential pur- plays, of a prurient sexual nature; poses (SBA will determine this based (h) Your business engages in lending, upon a comparative square footage multi-level sales distribution, specula- basis). tion, or investment (except for real es- tate investment with property held for § 123.404 When is your business ineli- commercial rental); gible to apply for a pre-disaster (i) Your business is a non-profit or mitigation loan? charitable concern; Your business is ineligible to apply (j) Your business is a consumer or for a pre-disaster mitigation loan if marketing cooperative; your business (including its affiliates) (k) Your business derives more than satisfies any of the following condi- one-third of its gross annual revenue tions: from legal gambling activities; (a) Any of your business’ principal (l) Your business is a loan packager owners is presently incarcerated, or on that earns more than one-third of its probation or parole following convic- gross annual revenue from packaging tion of a serious criminal offense, or SBA loans; has been indicted for a felony or a (m) Your business principally en- crime of moral turpitude; gages in teaching, instructing, coun- (b) Your business’ only interest in seling, or indoctrinating religion or re- the business property is in the form of ligious beliefs, whether in a religious a security interest, mortgage, or deed or secular setting; or of trust; (n) Your business is primarily en- (c) The building, which is the subject gaged in political or lobbying activi- of the mitigation measure, was newly ties. constructed or substantially improved § 123.405 How much can your business on or after February 9, 1989, and (with- borrow with a pre-disaster mitiga- out significant business justification) tion loan? is located seaward of mean high tide or Your business, together with its af- entirely in or over water; filiates, may borrow up to $50,000 each (d) Your business is an agricultural fiscal year. This loan amount may be enterprise. Agricultural enterprise used to fund only those projects that means a business primarily engaged were a part of your business’ approved (see § 121.107 of this chapter) in the pro- loan request. SBA will consider mitiga- duction of food and fiber, ranching and tion measures costing more than raising of livestock, aquaculture and $50,000 per year if your business can all other farming and agriculture-re- identify, as a part of its Pre-Disaster lated industries. Sometimes a business Mitigation Small Business Loan Appli- is engaged in both agricultural and cation, sources that will fund the cost non-agricultural business activities. If above $50,000. the primary business activity of your business is not an agricultural enter- § 123.406 What is the interest rate on a prise, it may apply for a pre-disaster pre-disaster mitigation loan? mitigation loan, but loan proceeds may The interest rate on a pre-disaster not be used, directly or indirectly, for mitigation loan will be fixed at 4 per- the benefit of the agricultural activi- cent per annum or less. The exact in- ties; terest rate will be stated in the FED- (e) Your business is engaged in any ERAL REGISTER notice announcing each illegal activity; filing period (see § 123.407). (f) Your business is a government owned entity (except for a business § 123.407 When does your business owned or controlled by a Native Amer- apply for a pre-disaster mitigation ican tribe); loan and where does your business (g) Your business presents live per- get an application? formances of a prurient sexual nature SBA will publish a notice in the FED- or derives directly or indirectly more ERAL REGISTER announcing the avail- than de minimis gross revenue through ability of pre-disaster mitigation the sale of products or services, or the loans. The notice will designate a 30-
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day application filing period with a (1) Your business satisfies the re- specific opening date and filing dead- quirements of §§ 123.401, 123.402 and line, as well as the locations for obtain- 123.403; ing and filing loan applications. In ad- (2) None of the conditions specified in dition to the FEDERAL REGISTER, SBA § 123.404 apply to your business, its af- will coordinate with FEMA, and will filiates, or principal owners; issue press releases to the local media (3) Your business has submitted a to inform potential loan applicants reasonable cost estimate for the pro- where to obtain loan applications. SBA posed mitigation measure and has cho- will not accept any applications post- sen to undertake a mitigation measure marked after the filing deadline; how- that is likely to accomplish the desired ever, SBA may announce additional ap- mitigation result (SBA’s determination plication periods each year depending of this point is not a guaranty that the on the availability of program funds. project will prevent damage in future disasters); § 123.408 How does your business (4) Your business is creditworthy; apply for a pre-disaster mitigation and loan? (5) There is a reasonable assurance of To apply for a pre-disaster mitiga- loan repayment in accordance with the tion loan your business must submit a terms of a loan agreement. complete Pre-Disaster Mitigation (b) SBA will notify you in writing if Small Business Loan Application (ap- your loan request does not meet the plication) within the announced filing criteria in this section. period. Complete applications mailed to SBA and postmarked within the an- § 123.410 Which loan requests will SBA nounced filing period will be accepted. fund? The complete application serves as SBA will date stamp each application your business’ loan request. A com- (loan request) as it is received. SBA plete application supplies all of the fil- will fund loan requests which meet the ing requirements specified on the ap- selection criteria specified in § 123.409 plication form including a written on a first come, first served basis using statement from the local or State coor- this date stamp, until it has allocated dinator confirming: all available program funds. Multiple (a) The business that is the subject of applications received on the same day the mitigation measure is located will be ranked by a computer based within the participating pre-disaster random selection system to determine mitigation community; and their funding order. SBA will notify (b) The mitigation measure is in ac- you in writing of its funding decision. cordance with the specific priorities § 123.411 What if SBA determines that and goals of the local participating your business loan request meets pre-disaster mitigation community in the selection criteria of § 123.409 which the business is located. (The but SBA is unable to fund it be- local or State coordinator’s written cause SBA has already allocated all statement does not constitute an en- program funds? dorsement or technical approval of the If SBA determines that your busi- project and is not a guarantee that the ness’ loan request meets the selection project will prevent damage in future criteria of § 123.409 but we are unable to disasters). fund it because we have already allo- cated all available program funds, your § 123.409 Which pre-disaster mitiga- request will be given priority status, tion loan requests will SBA con- based on the original acceptance date, sider for funding? once more program funds become (a) SBA will consider a loan request available. However, if more than 6 for funding if, after reviewing a com- months pass since SBA determined to plete application, SBA determines that fund your request, SBA may request it meets the following selection cri- updated or additional financial infor- teria: mation.
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§ 123.412 What happens if SBA de- § 123.501 When is your business eligi- clines your business’ pre-disaster ble to apply for a Military Reservist mitigation loan request? Economic Injury Disaster Loan? If SBA declines your business’ loan Your business is eligible to apply for request, SBA will notify your business a Military Reservist EIDL if: in writing giving specific reasons for (a) It is a small business as defined in decline. If your business disagrees with 13 CFR part 121 when the essential em- SBA’s decision, it may respond in ac- ployee was called to active duty, cordance with § 123.13. If SBA reverses (b) The owner of the business is a its decision, SBA will use the date it military reservist and an essential em- received your business’ last request for ployee or the business employs a mili- reconsideration or appeal as the basis tary reservist who is an essential em- for determining the order of funding. ployee, (c) The essential employee has been Subpart F—Military Reservist called-up to active military duty dur- Economic Injury Disaster Loans ing a period of military conflict exist- ing on or after March 24, 1999, (d) The business has suffered or is SOURCE: 66 FR 38530, July 25, 2001, unless likely to suffer substantial economic otherwise noted. injury as a result of the absence of the § 123.500 Definitions. essential employee, and (e) You and your affiliates and prin- The following terms have the same cipal owners (20% or more ownership meaning wherever they are used in this interest) have used all reasonably subpart: available funds, and you are unable to (a) Essential employee is an individual obtain credit elsewhere (see § 123.104). (whether or not an owner of a small business) whose managerial or tech- [66 FR 38530, July 25, 2001, as amended at 67 nical expertise is critical to the suc- FR 64519, Oct. 21, 2002] cessful day-to-day operations of a small business. § 123.502 When is your business ineli- gible to apply for a Military Reserv- (b) Military reservist is a member of a ist EIDL? reserve component of the Armed Forces ordered to active duty during a Your business is ineligible for a Mili- period of military conflict. tary Reservist EIDL if it, together (c) Period of military conflict means: with its affiliates, is subject to any of (1) A period of war declared by the the following conditions: Congress, (a) Any of your business’ principal (2) A period of national emergency owners has been convicted, during the declared by the Congress or by the past year, of a felony during and in President, or connection with a riot or civil disorder; (3) A period of contingency operation, (b) You have assumed the risk associ- as defined in 10 U.S.C. 101(a). ated with employing the military re- (d) Principal owner is a person or enti- servist, as determined by SBA (for ex- ty which owns 20 percent or more of ample, hiring the ‘‘essential employee’’ the small business. after the employee has received call-up (e) Substantial economic injury means orders or been notified that they are an economic harm to the small busi- imminent); ness such that it cannot: (c) Any of your business’ principal (1) Meet its obligations as they ma- owners is presently incarcerated, or on ture, probation or parole following convic- (2) Pay its ordinary and necessary op- tion of a serious criminal offense; erating expenses, or (d) Your business is an agricultural (3) Market, produce or provide a enterprise. Agricultural enterprise product or service ordinarily mar- means a business primarily engaged in keted, produced or provided by the the production of food and fiber, ranch- business. Loss of anticipated profits or ing and raising of livestock, aqua- a drop in sales is not considered sub- culture and all other farming and agri- stantial economic injury for this pur- culture-related industries. (See 13 CFR pose. 121.107, ‘‘How does SBA determine a
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concern’s primary industry?’’) Some- § 123.504 How do you apply for a Mili- times a business is engaged in both ag- tary Reservist EIDL? ricultural and non-agricultural busi- To apply for a Military Reservist ness activities. If the primary business EIDL you must complete a SBA Mili- activity of the business is not an agri- tary Reservist EIDL application pack- cultural enterprise, it may apply for a age (SBA Form 5R and supporting doc- Military Reservist EIDL, but loan pro- umentation can be obtained through ceeds may not be used, directly or indi- SBA’s Disaster Area Office) including: rectly, for the benefit of the agricul- (a) A copy of the essential employee’s tural enterprises; official call-up orders for active duty (e) Your business is engaged in any showing the date of call up, and if illegal activity; known, the date of release from active (f) Your business is a government duty; owned entity (except for a business (b) A statement from the business owned or controlled by a Native Amer- owner that the reservist is essential to ican tribe); the successful day-to-day operations of (g) Your business presents live per- the business (detailing the employee’s formances of a prurient sexual nature duties and responsibilities and explain- or derives directly or indirectly more ing why these duties and responsibil- than an insignificant gross revenue ities can’t be completed in the essen- through the sale of products or serv- tial employee’s absence); ices, or through the presentation of (c) A certification by the essential any depictions or displays, of a pru- employee supporting that he or she rient sexual nature; concurs with the business owner’s (h) Your business is engaged in lend- statement as described in paragraph (b) ing, multi-level sales distribution, of this section; speculation, or investment (except for (d) A written explanation and finan- real estate investment with property cial estimate of how the call-up of the held for commercial rental); essential employee has or will result in (i) Your business is a non-profit or economic injury to your business; charitable concern; (e) The steps your business is taking (j) Your business is a consumer or to alleviate the economic injury; and marketing cooperative; (f) The business owners’ certification (k) Your business is not a small busi- that the essential employee will be of- ness concern; fered the same or a similar job upon (l) Your business derives more than the employee’s return from active one-third of its gross annual revenue duty. from legal gambling activities; (m) Your business is a loan packager § 123.505 What if you are both an es- which earns more than one-third of its sential employee and the owner of gross annual revenue from packaging the small business and you started SBA loans; active duty before applying for a (n) Your business’ principal activity Military Reservist EIDL? is teaching, instructing, counseling, or If you are both an essential employee indoctrinating religion or religious be- and the owner of the small business liefs, whether in a religious or secular and you started active duty before ap- setting; or plying for an Military Reservist EIDL, (o) Your business’ principal activity a person who has a power of attorney is political or lobbying activities. with the authority to borrow and make other related commitments on your be- § 123.503 When can you apply for a half, may complete and submit the Military Reservist EIDL? EIDL loan application package for you. Your small business can apply for a Military Reservist EIDL any time be- § 123.506 How much can you borrow ginning on the date your essential em- under the Military Reservist EIDL ployee receives official call-up orders Program? and ending 90 days after the date the You can borrow an amount equal to essential employee is discharged or re- the substantial economic injury you leased from active duty. have suffered or are likely to suffer
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until normal operations resume as a re- § 123.508 How can you use Military Re- sult of the absence of one or more es- servist EIDL funds? sential employees called to active Your small business can use Military duty, up to a maximum of $1.5 million Reservist EIDL to: (a) Meet obligations as they mature, § 123.507 Under what circumstances will SBA consider waiving the $1.5 (b) Pay ordinary and necessary oper- million loan limit? ating expenses, or (c) Enable the business to market, SBA will consider waiving the $1.5 produce or provide products or services million dollar limit if you can certify ordinarily marketed, produced, or pro- to the following conditions and SBA vided by the business, which cannot be approves of such certification based on done as a result of the essential em- the information supplied in your appli- ployee’s military call-up. cation: (a) Your small business is a major § 123.509 What can’t you use Military source of employment. A major source Reservist EIDL funds for? of employment: Your small business can not use Mili- (1) Employs 10 percent or more of the tary Reservist EIDL funds for purposes work force within the commuting area described in § 123.303(b) (See § 123.303, ‘‘ of the geographically identifiable com- How can my business spend my eco- munity (no larger than a county) in nomic injury disaster loan?’’). which the business employing the es- sential employee is located, provided § 123.510 What if you don’t use your that the commuting area does not ex- Military Reservist EIDL funds as tend more than 50 miles from such authorized? community; or If your small business does not use (2) Employs 5 percent of the work Military Reservist EIDL funds as au- force in an industry within such com- thorized by § 123.508, then § 123.9 applies muting area and, if the small business (See § 123.9, ‘‘What happens if I don’t is a non-manufacturing small business, use loan proceeds for the intended pur- employs no less than 50 employees in pose?’’). the same commuting area, or if the small business is a manufacturing § 123.511 How will SBA disburse Mili- small business, employs no less than tary Reservist EIDL funds? 150 employees in the commuting area; SBA will disburse your funds in quar- or terly installments (unless otherwise (3) Employs no less than 250 employ- specified in your loan authorization ees within such commuting area; agreement) based on a continued need (b) Your small business is in immi- as demonstrated by comparative finan- nent danger of going out of business as cial information. On or about 30 days a result of one or more essential em- before your scheduled fund disburse- ployees being called up to active duty ment, SBA will request ordinary and during a period of military conflict, usual financial statements (including and a loan in excess of $1.5 million is balance sheets and profit and loss necessary to reopen or keep open the statements). Based on this informa- small business; and tion, SBA will assess your continued (c) Your small business has used all need for disbursements under this pro- reasonably available funds from the gram. Upon making such assessment, small business, its affiliates, its prin- SBA will notify you of the status of fu- cipal owners and all available credit ture disbursements. elsewhere to alleviate the small busi- ness’ economic injury. Credit elsewhere § 123.512 What is the interest rate on a means financing from non-Federal Military Reservist EIDL? sources on reasonable terms given your The interest rate on a Military Re- available cash flow and disposable as- servist EIDL will be 4 percent per sets which SBA believes your small annum or less. SBA will publish the in- business, its affiliates and principal terest rate quarterly in the FEDERAL owners could obtain. REGISTER.
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Subpart G—Economic Injury Dis- funds, and you are unable to obtain aster Loans as a Result of the credit elsewhere (see § 123.104). September 11, 2001 Terrorist (c) Eligible businesses do not include agricultural enterprises, but do include Attacks small agricultural cooperatives and producer cooperatives. SOURCE: 66 FR 53331, Oct. 22, 2001, unless otherwise noted. [66 FR 53331, Oct. 22, 2001, as amended at 67 FR 11880, Mar. 15, 2002] § 123.600 Are economic injury disaster loans under this subpart limited to § 123.602 When would my business not the geographic areas contiguous to be eligible to apply for an economic the declared disaster areas? injury disaster loan under this sub- part? No. Notwithstanding § 123.4, SBA may Your business is not eligible for an make economic injury disaster loans economic injury disaster loan under outside the declared disaster areas and this subpart if you (or any principal of the contiguous geographic areas to the business) fit into any of the cat- small business concerns that have suf- egories in §§ 123.101 and 123.201, or if fered substantial economic injury as a your business is: direct result of the destruction of the (a) Engaged in lending, multi-level World Trade Center or the damage to sales distribution, speculation, or in- the Pentagon on September 11, 2001, or vestment (except for real estate invest- as a direct result of any related federal ment with property held for rental on action taken between September 11, September 11, 2001); 2001 and October 22, 2001. (b) A non-profit or charitable con- cern; § 123.601 Is my business eligible to apply for an economic injury dis- (c) A consumer or marketing cooper- aster loan under this subpart? ative; (d) Not a small business concern; or (a) If your business has suffered sub- (e) Deriving more than one-third of stantial economic injury as a direct re- gross annual revenue from legal gam- sult of the destruction of the World bling activities; Trade Center or the damage to the (f) A loan packager which earns more Pentagon on September 11, 2001, or as a than one-third of its gross annual rev- direct result of any related federal ac- enue from packaging SBA loans; tion taken between September 11, 2001 (g) Principally engaged in teaching, and October 22, 2001, you are eligible to instructing, counseling, or indoctri- apply for an economic injury disaster nating religion or religious beliefs, loan under this subpart. whether in a religious or secular set- (1) Substantial economic injury is ting; or such that a business concern is unable (h) Primarily engaged in political or to meet its obligations as they mature lobbying activities. or to pay its ordinary and necessary operating expenses. § 123.603 What is the interest rate on (2) Loss of anticipated profits or a an economic injury disaster loan drop in sales is not considered substan- under this subpart? tial economic injury for this purpose. Your economic injury disaster loan (b) Economic injury disaster loans under this subpart will have an inter- are available under this subpart only if est rate of 4 percent per annum or less. you were a small business (as defined in part 121 of this chapter) on the date § 123.604 How can my business spend SBA accepts your application for proc- my economic injury disaster loan essing (and for applications submitted under this subpart? before March 15, 2002, whether denied (a) You can only use the loan pro- or pending, such applications shall be ceeds for working capital necessary to deemed resubmitted on March 15, 2002, carry your concern until resumption of you and your affiliates and principal normal operations and for expenditures owners (20% or more ownership inter- necessary to alleviate the specific eco- est) have used all reasonable available nomic injury, but not to exceed that
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which the business could have provided 124.3 What definitions are important in the had the injury not occurred. 8(a) BD program?
(b) Loan proceeds may not be used to: ELIGIBILITY REQUIREMENTS FOR PARTICIPA- (1) Refinance indebtedness which you TION IN THE 8(a) BUSINESS DEVELOPMENT incurred prior to September 11, 2001; PROGRAM (2) Make payments on loans owned by 124.101 What are the basic requirements a another federal agency (including SBA) concern must meet for the 8(a) BD pro- or a Small Business Investment Com- gram? pany licensed under the Small Business 124.102 What size business is eligible to par- Investment Act; ticipate in the 8(a) BD program? (3) Pay, directly or indirectly, any 124.103 Who is socially disadvantaged? obligations resulting from a federal, 124.104 Who is economically disadvantaged? state or local tax penalty as a result of 124.105 What does it mean to be uncondi- negligence or fraud, or any non-tax tionally owned by one or more disadvan- taged individuals? criminal fine, civil fine, or penalty for 124.106 When do disadvantaged individuals non-compliance with a law, regulation, control an applicant or Participant? or order of a federal, state, regional, or 124.107 What is potential for success? local agency or similar matter; 124.108 What other eligibility requirements (4) Repair physical damage; or apply for individuals or businesses? (5) Pay dividends or other disburse- 124.109 Do Indian tribes and Alaska Native ments to owners, partners, officers, or Corporations have any special rules for stockholders, except for reasonable re- applying to the 8(a) BD program? 124.110 Do Native Hawaiian Organizations muneration directly related to their have any special rules for applying to the performance of services for the busi- 8(a) BD program? ness. 124.111 Do Community Development Cor- porations (CDCs) have any special rules § 123.605 How long do I have to apply for applying to the 8(a) BD program? for a loan under this subpart? 124.112 What criteria must a business meet You have until January 22, 2002 to to remain eligible to participate in the apply for a loan under this subpart. 8(a) BD program? Your application must be postmarked APPLYING TO THE 8(a) BD PROGRAM no later than this date. SBA has the discretion, for good cause, to extend 124.201 May any business submit an applica- tion? the application deadline by publication 124.202 Where must an application be filed? of a notice in the FEDERAL REGISTER. 124.203 What must a concern submit to apply to the 8(a) BD program? § 123.606 May I request an increase in 124.204 How does SBA process applications the amount of an economic injury for 8(a) BD program admission? disaster loan under this subpart? 124.205 Can an applicant ask SBA to recon- Yes. Notwithstanding § 123.20, you sider SBA’s initial decision to decline its may request an increase in the amount application? of an economic injury disaster loan 124.206 What appeal rights are available to an applicant that has been denied admis- under this subpart not later than one sion? year after the date SBA approves your 124.207 Can an applicant reapply for admis- initial request. sion to the 8(a) BD program? PART 124—8(a) BUSINESS DEVEL- EXITING THE 8(a) BD PROGRAM OPMENT/SMALL DISADVAN- 124.301 What are the ways a business may leave the 8(a) BD program? TAGED BUSINESS STATUS DETER- 124.302 What is early graduation? MINATIONS 124.303 What is termination? 124.304 What are the procedures for early Subpart A—8(a) Business Development graduation and termination? 124.305 What is suspension and how is a Par- PROVISIONS OF GENERAL APPLICABILITY ticipant suspended from the 8(a) BD pro- Sec. gram? 124.1 What is the purpose of the 8(a) Busi- BUSINESS DEVELOPMENT ness Development program? 124.2 What length of time may a business 124.401 Which SBA field office services a participate in the 8(a) BD program? Participant?
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ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN PUBLIC VERSION-JUNE 2008
COVER PAGE ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
Table of Contents
1000 INTRODUCTION...... 5 1200 GEOGRAPHIC BOUNDARIES ...... 5 1300 AREA COMMITTEE ...... 6 1310 PURPOSE...... 6 1320 ORGANIZATION...... 7 1330 CHARTER MEMBERS ...... 7 2000 COMMAND ...... 9 2320 JOINT INFORMATION CENTER (JIC) ...... 9 2320.1 FAMILY RELATIONS ...... 9 2320.2 NEWS RELEASE...... 10 2320.3 NEWS ADVISORY EXAMPLE...... 11 2320.4 FACT SHEET EXAMPLE ...... 12 2320.5 NEWS RELEASE EXAMPLE ...... 13 2330 MEDIA CONTACTS ...... 14 2330.1 CITY GOVERNMENT OFFICES...... 14 2330.2 EXTERNAL ORGANIZATIONS ...... 14 2330.3 NEWS MEDIA OUTLETS ...... 15 3000 OPERATIONS...... 16 3200 RECOVERY AND PROTECTION ...... 16 3210 PROTECTION ...... 16 3210.1 STRATEGY CHECKLIST ...... 16 3320 SALVAGE/SOURCE CONTROL ...... 19 3320.1 SALVAGE SURVEY ...... 19 3500 STAGING AREAS ...... 20 4000 PLANNING...... 21 4610 NATURAL/PHYSICAL PROTECTION ENVIRONMENTAL SENSITIVITY MAPS ...... 21 4620 NATURAL COLLECTION AREAS AND BOOM SITES ...... 21 4870 DISPOSAL ...... 21 4870.1 REMOVAL AND WASTE DISPOSAL CHECKLIST...... 21 5000 LOGISTICS ...... 23 5200 SUPPORT ...... 23 5220 FACILITIES ...... 23 5220.1 COMMAND POST ...... 23 5220.2 COMMAND POST ESTABLISHMENT PROCEDURES ...... 23 5220.3 FIELD COMMAND POST ESTABLISHING AND POTENTIAL SITES ...... 24 5400 COMMUNICATIONS ...... 25 5410 COAST GUARD COMMUNICATIONS CAPABILTIES...... 25 5410.1 GULF STRIKE TEAM COMMAND TRAILER ...... 25
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5410.2 COMMUNICATION FREQUENCIES ...... 25 5410.3 COAST GUARD VHF-FM HIGH SITES ...... 25 6000 FINANCE...... 27 6200 FINANCE AND RESOURCE MANAGEMENT FIELD GUIDE...... 27 7000 HAZARDOUS MATERIALS ...... 28 7100 INTRODUCTION ...... 28 7400 INCIDENT COMMAND ...... 29 RESOURCES ...... 29 8000 MARINE FIRE FIGHTING ...... 30 INTRODUCTION...... 30 9000 APPENDICES ...... ERROR! BOOKMARK NOT DEFINED. 9100 EMERGENCY NOTIFICATION ...... 31 9110 NOTIFICATION CHECKLIST ...... 32 9200 PERSONNEL AND SERVICES DIRECTORY ...... 33 9210 FEDERAL RESOURCES/AGENCIES ...... 33 9210.1 TRUSTEES FOR NATURAL RESOURCES ...... 33 9210.11 DEPARTMENT OF INTERIOR ...... 33 9210.2 U. S. COAST GUARD...... 33 9210.21 USCG NATIONAL STRIKE FORCE (NSF) ...... 34 9210.22 USCG DISTRICT RESPONSE ADVISORY TEAM (DRAT)...... 34 9210.23 USCG PUBLIC INFORMATION ASSIST TEAM (PIAT)...... 34 9210.24 USCG RESERVE ...... 35 9210.25 USCG AUXILIARY...... 35 9210.3 NOAA...... 35 9210.31 NOAA SCIENTIFIC SUPPORT COORDINATOR (SSC) ...... 35 9210.32 NOAA DISCHARGE AND RELEASE TRAJECTORY MODELING...... 35 9210.33 NOAA OCEANIC AND ATMOSPHERIC MODELING ...... 36 9210.4 US NAVY SUPERVISOR SALVAGE (SUPSALV)...... 36 9210.5 EPA EMERGENCY RESPONSE TEAMS...... 36 9210.6 AGENCY FOR TOXIC SUBSTANCE AND DISEASES (ATSDR) ...... 36 9210.7 WEAPONS OF MASS DESTRUCTION TEAMS...... 36 9210.8 MISCELLANEOUS FEDERAL AGENCIES ...... 37 9210.81 DEPARTMENT OF DEFENSE ...... 37 9210.82 DEPARTMENT OF JUSTICE...... 37 9220 STATE RESOURCES/AGENCIES ...... 37 9220.1 GOVERNMENT OFFICIAL LIAISONS ...... 38 9220.2 TRUSTEES FOR NATURAL RESOURCES ...... 38 9220.21 ALABAMA...... 38 9220.22 MISSISSIPPI ...... 38 9220.23 NORTHWEST FLORIDA ...... 38 9220.3 STATE EMERGENCY RESPONSE COMMITTEES (SERC)...... 38
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9220.4 STATE ENVIRONMENTAL AGENCIES ...... 39 9220.41 ALABAMA...... 39 9220.42 MISSISSIPPI ...... 39 9220.43 NORTHWEST FLORIDA ...... 39 9220.5 STATE HISTORIC PRESERVATION OFFICE ...... 39 9220.6 STATE LAW ENFORCEMENT AGENCIES ...... 40 9220.7 HAZARDOUS SUBSTANCES RESPONSE TEAMS...... 40 9230 LOCAL RESOURCES/AGENCIES...... 40 9230.1 LOCAL TRUSTEES FOR NATURAL RESOURCES...... 41 9230.2 LOCAL EMERGENCY PLANNING COMMITTEES ...... 41 9230.3 LOCAL ENVIRONMENTAL AGENCIES...... 41 9230.4 LAW ENFORCEMENT AGENCIES...... 42 9230.5 PORT AUTHORITY/HARBORMASTER...... 44 9230.6 FIRE DEPARTMENTS...... 44 9230.7 HAZARDOUS SUBSTANCES RESPONSE TEAMS...... 45 9230.8 EXPLOSIVE ORDINANCE DETACHMENTS (EOD) ...... 45 9230.9 SITE SAFETY PERSONNEL/HEALTH DEPARTMENTS ...... 45 9240 PRIVATE RESOURCES ...... 46 9240.1 CLEAN-UP COMPANIES (BOA & NON-BOA)...... 46 9240.2 MEDIA (TELEVISION, RADIO, NEWSPAPER)...... 46 9240.3 FIRE FIGHTING/SALVAGE COMPANIES/DIVERS...... 47 9240.31 FIRE FIGHTING...... 47 9240.32 SALVAGE COMPANIES/DIVERS ...... 48 9240.33 DIVERS ...... 49 9240.4 FISHING COOPERATIVES AND FLEETS ...... ERROR! BOOKMARK NOT DEFINED. 9240.5 WILDLIFE RESCUE ORGANIZATIONS...... 50 9240.6 VOLUNTEER ORGANIZATIONS...... 50 9240.7 MARITIME ASSOCIATIONS/ORGANIZATIONS/COOPERATIVES...... 50 9240.8 ACADEMIC INSTITUTIONS ...... 51 9240.9 LABORATORIES ...... 51 9240.10 EMERGENCY MEDICAL SERVICES ...... 51 9250 STAKEHOLDERS ...... 51 9260 MISCELLANEOUS CONTACTS ...... 52 9260.1 LIGHTERING...... 52 9260.2 TOWING COMPANIES ...... 52 9260.3 RAILROAD EMERGENCY CONTACTS ...... 53 9260.4 UTILITY COMPANIES ...... 53 9260.5 COMMAND POSTS ...... 53 9260.51 RENTAL COMMAND POSTS ...... 53 9260.52 LOCAL PORTABLE COMMAND POSTS...... 53 9260.6 AIRCRAFT SUPPORT...... 53
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9260.61 AIRCRAFT RENTAL...... 53 9260.62 AIRPORTS ...... 54 9260.7 LODGING...... 54 9260.8 FOOD & WATER...... 55 9260.9 TEMPORARY STORAGE AND DISPOSAL FACILITIES (TSD)...... 55 9260.10 MAINTENANCE AND FUELING FACILITIES ...... 55 9260.11 LARGE RENTAL FACILITIES ...... 56 9260.12 INDUSTRIAL HOSE SUPPLIERS...... 56 9260.13 WORKBOAT/OFFSHORE SUPPLY/OTHER VESSELS...... 56 9260.14 ALTERNATIVE TECHNOLOGY RESPONSE EQUIPMENT...... 56 9260.15 TRUCKING/TRANSPORTATION COMPANIES ...... 57 9400 AREA PLANNING DOCUMENTATION ...... 57 9410 DISCHARGE AND RELEASE HISTORY ...... 58 9420 RISK ASSESSMENT ...... 58 9430 PLANNING ASSUMPTIONS – BACKGROUND INFORMATION...... 58 9440 PLANNING SCENARIOS...... 59
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1000 INTRODUCTION
1200 Geographic Boundaries
MOBILE MARINE INSPECTION ZONE AND CAPTAIN OF THE PORT ZONE The following zone description can be found in Title 33 CFR Part 3.40-10:
THE NEW SECTOR MOBILE INSPECTION ZONE, CAPTAIN OF THE PORT ZONE, AND AREA OF RESPONSIBILITY STARTS AT THE FLORIDA COAST AT LONGITUDE 83 50'W; THENCE NORTHERLY TO LATITUDE 30 15'N, LONGITUDE 83 50'W; THENCE DUE WEST TO LATITUDE 30 15'N, LONGITUDE 84 45'W; THENCE DUE NORTH TO THE SOUTHERN BANK OF THE JIM WOODRUFF RESERVOIR AT LONGITUDE 84 45'W; THENCE NORTHEASTERLY ALONG THE EASTERN BANK OF THE JIM WOODRUFF RESERVOIR AND NORTHERLY ALONG THE EASTERN BANK OF THE FLINT RIVER TO LATITUDE 32 20'N, LONGITUDE 84 02'W; THENCE NORTHWESTERLY TO THE INTERSECTION OF THE GEORGIA-ALABAMA BORDER AT LATITUDE 32 53'N; THENCE NORTHERLY ALONG THE GEORGIA-ALABAMA BORDER TO THE NORTHERN MOST POINT OF DEKALB COUNTY, ALABAMA, THENCE WESTERLY ALONG THE NORTHERN BOUNDARIES OF DEKALB, ETOWAH, BLOUNT, CULLMAN, WINSTON, FRANKLIN COUNTIES, ALABAMA TO THE MISSISSIPPI-ALABAMA BORDER; THENCE NORTH ALONG THE MISSISSIPPI-ALABAMA BORDER TO THE NORTHERN BOUNDARY OF TISHOMINGO COUNTY, MISSISSIPPI AT THE MISSISSIPPI-TENNESSEE BORDER; THENCE WEST ALONG THE NORTHERN BOUNDARIES OF TISHOMINGO, ALCORN, TIPPAH, BENTON AND MARSHALL COUNTIES, MISSISSIPPI, THENCE SOUTHERLY AND WESTERLY ALONG THE EASTERN AND SOUTHERN BOUNDARIES OF DESOTO, TUNICA, COAHOMA, BOLIVAR, WASHINGTON COUNTIES, MISSISSIPPI; THENCE EASTERLY ALONG THE NORTHERN BOUNDARY OF HUMPHREYS AND HOLMES COUNTIES, MISSISSIPPI, THENCE SOUTHERLY ALONG THE EASTERN AND SOUTHERN BOUNDARIES OF HOLMES, YAZOO, WARREN, CLAIBORNE, JEFFERSON ADAMS AND WILKINSON COUNTIES, MISSISSIPPI; THENCE DUE EAST ALONG LATITUDE 31 00'N FROM THE SOUTHERN MOST INTERSECTION OF WILKINSON AND AMITE COUNTIES, MISSISSIPPI TO THE WEST BANK OF THE PEARL RIVER; THENCE SOUTHERLY ALONG THE WEST BANK OF THE PEARL RIVER TO LONGITUDE 89 31.8'W (AT THE MOUTH OF THE RIVER); THENCE SOUTH ALONG LONGITUDE 89 31.8'W TO LATITUDE 30 10'N; THENCE EAST ALONG LATITUDE 30 10'N TO LONGITUDE 89 10'W; THENCE SOUTHEASTERLY TO LATITUDE 29 00'N, LONGITUDE 88 00'W; THENCE SOUTH ALONG LONGITUDE 88 00'W TO THE OUTERMOST EXTENT OF THE EEZ; THENCE EASTERLY ALONG THE OUTERMOST EXTENT OF THE EEZ TO THE INTERSECTION WITH A LINE BEARING 199 T FROM THE INTERSECTION OF THE FLORIDA COAST AT LONGITUDE 83 50'W; THENCE NORTHEASTERLY ALONG A LINE BEARING 199 T FROM THE FLORIDA COAST AT LONGITUDE 83 50'W TO THE COAST.
Federal On Scene Coordinator (FOSC) responsibilities for Sector Mobile AOR are stated below in a Memorandum of Understanding with the EPA. MOU will be updated to reflect changes in Sector Mobile AOR boundary. U.S. Coast Guard Captain of the Port (COTP), Mobile, Alabama will be the pre-designated OSC in the following areas within Region 4. When a roadway is used to delineate a boundary, that boundary shall be to, but shall not include, the roadway. The Coastal Zone boundary begins at the intersection of the southern limit right of the Right- of-Way on US Highway 98 (US-98) with the COTP Mobile-COTP Tampa boundary (083-50 West Longitude). The intersection is twelve (12) miles west of Hampton Springs, FL on US- 98. Then, westerly on US-98 to St. Marks, FL, then southwesterly along US-98 to the junction of the John Gorrie Memorial Bridge and the north shore of the Gulf Intracoastal Waterway (GICW) at Apalachicola, FL, including Ochlockonee Bay, East Bay, navigable portions of East and West Bayou, Blounts Bay, Shoal Bayou, and Alligator Bayou. Then, continuing from the junction of the southern limit of the Right-of-Way at the John Gorrie Memorial Bridge and the north shore of the GICW to its intersection with Alabama State Highway 59 (AL-59). Responsibilities also include: East Bay, St. Andrews Bay, West
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Bay, Choctawhatchee Bay, Santa Rosa Sound, East Bay (Blackwater Bay), Escambia Bay, Pensacola Bay, Perdido Bay, and Wolf Bay. Then, north on AL-59 to its intersection with Interstate 65 (I-65). Then, west and southwesterly along I-65 to its intersection with US Highway 90 (US-90) near Theodore, AL. Then, westerly along US-90 to 89-10 W longitude (near Long Beach, MS); Thence south to the Mississippi coast, the boundary with COTP New Orleans. Additionally all discharges or releases originating from waterfront facilities within the city limits of Panama City, Fort Walton Beach, and Pensacola, Florida; Mobile, Alabama; and Pascagoula, Biloxi, and Gulfport, Mississippi are the responsibility of the U.S. Coast Guard COTP Mobile as the pre-designated OSC.
1300 Area Committee
Mission Statement Our mission is to ensure the highest state of readiness of the spill response community within our area of responsibility. We will strive to accomplish this by developing comprehensive and useful contingency plans, preparing the response community through training and exercises, developing coordination mechanisms to facilitate effective responses, and educating our stakeholders and the public. Vision Statement We will function as an efficient organization for ensuring effective response to environmental threats in our Area. Our regulatory members and non-regulatory participants will include all stakeholders representing the federal, state, and local levels and the maritime, natural resource and academic communities.
We will collaborate, sharing information and resources, to produce the best possible plans and creative solutions to problems. We will employ state of the art research and technology in both our problem solving and our decision-making. We will learn from our responses and activities, improve our processes and develop as individuals and as an organization. We will be proud of our accomplishments and make great contributions toward the environmental protection of the Alabama, Mississippi and Northwest Florida coastal areas.
1310 Purpose
This charter establishes the Alabama, Mississippi, Northwest Florida Committee pursuant to the Oil Pollution Act of 1990 (OPA90) and Alabama, Mississippi and Florida State law. OPA90 established Area Committees to serve as spill preparedness planning bodies responsible for developing strategies for coordinated responses to the discharge, or threat of discharge, of oil or hazardous substances, in pre-designated Inland and Coastal zones. This Area Committee was established to cover Alabama, Mississippi, and Northwest Florida coastal waters.
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1320 Organization
The Alabama, Mississippi, Northwest Florida Area Committee is comprised of representatives from federal, state, and local governments as members and representatives from the marine industry as advisors. Executive Steering Group (ESG) and Chairmanship: The ESG is the ultimate decision making body of the Area Committee and provides direction as appropriate. The ESG consists of the Federal On Scene Coordinator (FOSC) and the three State On Scene Coordinators/Incident Commanders. The Sector Commander of Sector Mobile, as pre-designated FOSC, shall be the Chairman of the ESG and Area Committee. The Deputy Commander of Sector Mobile shall each serve as Alternate Chairman. The appropriate State On-Scene Coordinators (SOSC) shall each serve as Vice Chairmen concerning their appropriate state. The Chairman shall conduct each meeting of the Area Committee and provide an opportunity for participation by each regulatory member, each non-regulatory participant, and any public attendees; ensure adherence to the agenda; maintain order; and review recommendations submitted to the ESG and Area Committee. In the absence of the Chairman, the Vice-Chairmen shall perform these duties. Area Committee Members: The duties and responsibilities of the members of the Area Committee are to set goals, assign and monitor projects assigned to subcommittees and working groups, vote on issues, and represent all local, state, and federal government entities that participate in the Area Committee. Area Committee Advisors: Advisors have been selected to allow non-regulatory participants in the Committee an opportunity to actively voice their concerns and comments. They provide comments to the Area Committee and Executive Steering Group. Each non-regulatory participant in the Committee is aligned in one of the Advisory Groups: Industry, OSRO, Natural Resources, Media, Volunteer, and Academia. The interest of the Advisors are conveyed to Area Committee and discussed at the meetings. Area Coordinator Duties: Facilitate Area Committee meetings, record meeting minutes, draft meeting minutes for review by the Area Committee Chairman and distribution by the Coast Guard, prepare meeting agenda notices for distribution to the Area Committee members and advisors, and make notifications of date and time changes to meetings. Subcommittees and Working Groups: These have been established to work on functional items pertaining to the Area Committee. They are specifically tasked to complete assigned projects, tasks, and goals that are developed by the ESG and Area Committee. The number of working groups can change as needed for the work projects established by the ESG and Area Committee. Area Committee Members and Advisors selection: The ESG will select personnel to fill the Area Committee vacancies. In addition, the ESG will select Area Committee Members to fill the Chairmen positions of the Subcommittees. The Subcommittee Chairmen will select members or advisors to serve as Co-Directors of the Subcommittee’s Work Groups. Area Committee Meeting Frequency and Location: The Area Committee meets bi-annually, although special meetings may be called when needed. There will be a combination of open meetings, open to all members of the Area Committee and the general public and closed meetings, which only the Area Committee members and advisors will attend. Meeting locations will be alternated around the COTP Mobile area in order to balance interests.
1330 Charter Members
Area Committee - Executive Steering Group (FOSC & SOSCs) - Members (Voting & Decision Making Body) - Advisors (Advise Members on Issues) - Subcommittees & Work Groups
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Executive Steering Group Chairman: Sector Commander, Sector Mobile Alternate: Deputy Sector Commander, Sector Mobile Vice Chairman: Alabama State On Scene Coordinator Vice Chairman: Mississippi State On Scene Coordinator Vice Chairman: Northwest Florida State On Scene Coordinator
Area Committee Members - Federal Government - USCG Sector Mobile - USCG Detached Duty Office Mobile - NOAA Scientific Support Coordinator - National Marine Fisheries Services - U. S. Fish and Wildlife Service - Environmental Protection Agency - Department of the Interior (National Park Service) - State Government - Alabama Department of Environmental Management* - Mississippi Department of Environmental Quality* - Florida Department of Environmental Protection* - Local Government
- Mobile County EMA - Baldwin County EMA - Escambia County EMA - Santa Rosa County EMA - Okaloosa County EMA - Walton County EMA - Bay County EMA - Gulf County EMA - Franklin County EMA - Wakulla County EMA - Jefferson County EMA - Taylor County EMA - Harrison County EMA - Jackson County EMA - Hancock County EMA - Area Coordinator [Non-voting member] USCG Eighth District Response Advisory Team (DRAT)
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2000 COMMAND
2320 Joint Information Center (JIC)
An initial site for the JIC should be quickly designated to expedite the set-up and the rapid dissemination of initial incident information. The location of an oil spill or hazardous substance release cannot be pre-determined because the Area Contingency Plan encompasses a vast area of potential locations. The initial site of the JIC for any oil or hazardous materials spill may be located at the offices of the Federal On-Scene Coordinator (FOSC). For incidents occurring in waters of Mississippi and Alabama under the jurisdiction of Sector Mobile, the initial JIC can be established at: USCG Sector Mobile Brookley Complex South Broad Street Mobile, AL. 36615-1390 Phone: (251) 441-5196 Fax: (251) 441-6169 For incidents occurring in waters of Northwest Florida under the jurisdiction of Marine Safety Office Mobile, the initial JIC can be established at: USCG Detached Duty Office Panama City Panama City, 1700 Panama City, FL. 32407 Phone: (850) 234-1957 Fax: (850) 230-1937 The Sector or DDO’s Media Relations Officer or Public Affairs Officer should invite public affairs representatives of each Command organization (Federal, State and RP) to respond at the initial JIC location and/or remain in frequent telephone and fax communication to coordinate information activities.
2320.1 Family Relations
Any incident may raise concerns among family members about the safety of employees, contractors, vessel crew or passengers, affected community residents, and even responders to the incident. In general, such inquiries should be directed to the public affairs representative of the organization where the family member is employed. Inquiries about a facility or vessel crewmember should be directed to the Responsible Party, while inquiries about a Coast Guard responder should be directed to the Coast Guard. Media or family inquiries concerning the identification of any fatality should be referred to the Medical Examiner or Justice of the Peace of the county where the death occurred. Family inquiries concerning the identification or condition of any injuries should be referred to the Patient Care Coordinator or Nursing Supervisor of the hospital where the injured is being treated.
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In the case of multiple fatalities, the Medical Examiner or Justice of the Peace should be invited to provide an agency representative to coordinate response activities with the Liaison Officer and/or a public affairs representative to coordinate information activities with the Investigations Officer (IO). In the case of multiple injuries treated at multiple hospitals, each hospital should be invited to provide an agency representative to coordinate response activities with the Liaison Officer and/or a public affairs representative to coordinate information activities with the IO. The IO may assign an Assistant Information Officer and/or other JIC staff member(s) to coordinate family relations activities with the Responsible Party and appropriate agency representatives. The American Red Cross can coordinate and manage family support services such as crisis and grief counseling, transportation, housing, meals, child care services for families that bring young children, and cost accounting to provide such family support services. The point of contact for Alabama is (251) 436-7910, Mississippi (228) 896-4511, Northwest Florida (850) 438-9971. In the case of an airline, marine vessel, railroad or other transportation incident involving a “significant” number of fatalities or injuries, other directives should be referenced. Presidential Executive Memorandum on “Assistance to Families Affected by Aviation and Other Transportation Disasters” (September 9, 1996) as well as Public Law 104-264 “Family Assistance Act of 1996” may apply. This law and presidential directive has assigned the Director, Family Support Services, of the National Transportation Safety Board (NTSB) to coordinate the integration of local, state, federal, responsible party, and other organization’s resources to provide family support services. Such services may include family transportation and logistical support, psychological counseling, victim identification and forensic services, daily briefings to families on the progress of recovery and identification, communicating with foreign governments, and providing translation services as may be required. The point of contact is the Director, Family Support Services, NTSB at (202) 314- 6185 or the NTSB Communications Center at (202) 314-6290. Upon activation of this Federal Response Plan for a major transportation disaster, the Federal Emergency Management Agency (FEMA) has been tasked to provide FEMA personnel to assist in public information dissemination. This assistance includes establishing and staffing external media support centers such as the incident site, family support operations center, and other areas that may attract media interest. The regional point of contact is the FEMA Region IV at (770) 220-5200.
2320.2 News Release
As soon as possible, the IO should prepare a News Advisory identifying the IO (or JIC, if established) as the official source of information about the incident. By definition, “news advisory” contains information solely for the news media to plan their story coverage. A news advisory is not for broadcast, publication, or release to the public. If initial incident information is readily available, the News Advisory should be accompanied by a News Release written in “bullet point” or Fact Sheet format summarizing the key facts about the incident. The time required to compile, write, and obtain Command approval of such a Fact Sheet will be substantially faster than needed to produce a narrative News Release. As time permits, a more detailed news release should be prepared describing the incident, identifying the Responsible Party and response agencies, containment and cleanup efforts, future plans and other details as necessary. An updated news release or fact sheet should be prepared for distribution at each news conference or media briefing. By definition, a “news release” is information for broadcast, publication, and release to the public at the time identified on the news release. Each media advisory, fact sheet, and news release should be approved by the organization’s Incident Commander or On Scene Coordinator (if speaking only for that organization) or by Unified Command (if issued as a joint news release.) Pre-approval is also required for posting any information on a website. Approval authority may be delegated by Command to the IO.
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These written products should be faxed to the major media outlets, government agencies, and external organizations listed in Section 9900 and other media outlets that have inquired about the incident. Sector Mobile, DDO Panama City, and USCG District 8 Public Affairs have these lists pre- programmed into their broadcast fax systems. Coordination will be required among federal, state and RP information specialists to minimize duplicative faxes that can create transmission bottlenecks and indirectly weaken the joint information message. Photocopies should be provided to all Command Staff and Section Chiefs and any other key players who may end up speaking with the media such as the Coast Guard Sector Duty Officer. Updated fact sheets or news release should be prepared at regular intervals until the incident has been concluded or there is no more media interest. Distributing such updates by 0500, 1000, 1500, and 2000 hours will place timely information in the hands of the media to meet radio, television, and newspaper deadlines. For a small incident, once-a-day updates by 1500 hours or twice-a-day updates by 0500 and 1500 hours may be sufficient. (See following pages for sample news release, fact sheet and advisory.)
2320.3 News Advisory Example
NEWS ADVISORY #1 (Name of Incident) Issued December 11, 1999 at 10 a.m. For more information, contact: (Information Officer) Joint Information Center (xxx) xxx-xxxx JOINT INFORMATION CENTER NOW OPEN The U.S. Coast Guard in cooperation with the list agencies opened a Joint Information Center (JIC) to communicate information about the (name of incident). The JIC was established at U.S. Coast Guard Sector Mobile located at Brookely Complex, South Broad Street, Mobile, Alabama. The purposes of the JIC are: 1. Compile the latest, most accurate incident information, 2. Answer questions from the media and the public, 3. Verify and correct any rumors about the incident, 4. Schedule media tours, interviews, & joint news conferences. A news conference has been scheduled for _____ at the ______. Parking for media vehicles is available at the facility in the parking lot north of the main building. News media representatives should bring proper media credentials issued by local or state law enforcement agencies for access to media areas of the JIC. All media and public inquiries about the incident should be directed to the JIC. The JIC will be staffed 24 hours.
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Additional contacts: (Phone numbers optional if working JIC.) (Name and rank), USCG (xxx) xxx-xxxx (Name and title) , RP (xxx) xxx-xxxx (Name and title), (xxx) xxx-xxxx
2320.4 Fact Sheet Example
FACT SHEET #1 (Name of Incident) Issued December 11, 1999 at 10 a.m. For more information, contact: (Information Officer), Joint Information Center (xxx) xxx-xxxx TIME AND DATE OF INCIDENT: (time)., (date) LOCATION OF INCIDENT: (location) TYPE OF INCIDENT: (type of incident) CAUSE OF INCIDENT: Under investigation NAME OF VESSEL OR FACILITY: (name) TYPE OF VESSEL OR FACILITY: (type) OWNER OF VESSEL: (vessel owner) STATUS OF PERSONNEL: (status) NAME OF PRODUCT RELEASED: (product name) ESTIMATED SIZE OF RELEASE: (spill size) AMOUNT CONTAINED/RECOVERED: (amount recovered) STATUS OF RELEASE SOURCE: (status) AREAS CURRENTLY IMPACTED: (areas impacted) IMPACT ON SHIPPING TRAFFIC: (Impacts listed) IMPACT ON MARINE WILDLIFE: (wildlife impacted) RESPONDING AGENCIES: (list all agencies responding) STATUS OF RESPONSE/CLEANUP: (list equipment status). PHONE NUMBERS ESTABLISHED: (list established phone lines and numbers)
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2320.5 News Release Example
NEWS RELEASE #1 (Name of Incident)
Issued December 11, 1999 at 11 a.m. For more information, contact: (Information Officer) Joint Information Center (xxx) xxx-xxxx UNIFIED COMMAND LAUNCHES SPILL RESPONSE MOBILE--The U.S. Coast Guard, Alabama Department of Environmental Management (ADEM), and (RP), established a Unified Command Post in response to a 42,000-gallon oil spill into Mobile Bay Ship Channel from a damaged barge. At approximately 8:45 this morning, the tugboat Lucky Lady, pushing 6 barges outbound on the Mobile Bay Ship Channel, ran aground near the entrance to the Theodore ship channel. The tugboat and barges, owned by (RP), were transporting crude oil when one of the barges, barge AT- 411, suffered a rupture in the #3 port cargo tank. No injuries have been reported. The Coast Guard has restricted vessel traffic on the Mobile Bay Ship Channel below the Theodore Ship Channel until further notice. The Coast Guard Federal On-Scene Coordinator (FOSC) and the State on-Scene Coordinator (SOSC) are working with (RP) ensuring cleanup efforts are underway. (RP) activated its Spill Management Team and mobilized cleanup personnel and equipment from ABC Responders and XYZ Incorporated. Two oiled egrets were sighted near Galliard Island. The U.S. Fish and Wildlife service and Alabama Department of Environmental Management will set up a wildlife rehabilitation trailer on Deer River Point. The oiled bird wildlife number is (251) xxx-xxxx. The cause of the incident is under investigation.
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Additional contacts: (Phone numbers optional if working JIC.) LT Jane Smith, USCG (xxx) xxx-xxxx Mr. John Doe, RP (xxx) xxx-xxxx Ms. Anne Wilson, ADEM (xxx) xxx-xxxx
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2330 Media Contacts
2330.1 City Government Offices
During an incident, determine the county(s) that could be impacted by the spill. Contact that county’s Emergency Management Coordinator to determine if the spill could impact unincorporated areas under the county’s jurisdiction, or if the spill could impact areas under the jurisdiction of one or more incorporated cities.
If one or more cities might be impacted, ask the county Emergency Management Coordinator for the name, title, phone, and fax number of each impacted city’s Emergency Management Coordinator, Environmental Health Supervisor, or other appropriate municipal contact person.
The appropriate city and county officials should be added to the fax distribution of all news releases about the spill, and should be invited to send a city or county public affairs official to the Joint Information Center to serve as a local Information Officer.
2330.2 External Organizations
These organizations are non-governmental agencies such as non-profit response agencies, industry associations, environmental organizations, and academic institutions that the media and public may contact for validation or additional information during a spill.
Copies of the latest news releases should be faxed to these external organizations so they can respond to questions from the media and public and so they can re-fax the same information to their members, resource personnel, or additional contacts.
Refer to section 9200 for contact information for the following agencies:
A. AMERICAN RED CROSS B. ALABAMA DEPT. OF ECONOMIC AND COMMUNITY AFFAIRS C. AUBURN MARINE EXTENSION D. BON SECOUR NATIONAL WILDLIFE REFUGE F. DAUPHIN ISLAND SEA LAB G. WEEKS BAY, NATIONAL ESTUARINE RESEARCH RESERVE H. MOBILE BAY NATIONAL ESTUARY PROGRAM
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2330.3 News Media Outlets
SELECTION CRITERIA During an oil spill or hazardous materials release, it would be a very time-consuming and staff- intensive task to individually notify and regularly update all media outlets by telephone or fax, so the following media list has been prioritized to identify: 1. Primary broadcast stations authorized by the Federal Communications Commission to activate the Emergency Alert System (EAS) in case of a life-threatening emergency such as toxic fume release or explosion danger from an oil or chemical spill. 2. Radio, TV, and daily newspapers which both have a full-time news staff with on- scene news capability and reach large general population audiences in the Alabama, Mississippi or Northwest Florida area. Network affiliations are included, so radio and TV affiliates can contact their own networks if the spill is of national media interest. 3. News services which serve as multiple distribution points to other news media outlets which don’t meet the #2 criteria above. Other media outlets, cable TV systems, and business and oil/petrochemical trade publications NOT included in this Contact List may contact the Joint Information Center to request that they be added to the broadcast fax distribution list for news releases about a specific incident. News releases can be posted on the Internet by 8th District Public Affairs for media and public to access. The 8th District’s home page is http://www.uscg.mil/d8/uscgd8/htm. NEWS MEDIA CONTACT LIST - Refer to Section 9200
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3000 OPERATIONS
3200 Recovery and Protection
3210 Protection
3210.1 Strategy Checklist
1. Evaluate level of response needed for incident (ref RP’s VRP or FRP)
a. Most probable discharge
b. Maximum most probable discharge
c. Worst case discharge
2. Evaluate if special circumstances exist requiring special action.
a. Fire/explosion
b. Vessel grounding
c. Lightering operations
d. Salvage operations
3. Implement support infrastructure.
Determine response structure that will be used, and from there determine level of support needed to fill positions in the structure. Forward needs to Resource Unit Leader.
4. Mobilization of personnel
Determine personnel needed for response, and identify source of personnel. Ensure personnel are properly trained, and health and safety issues are addressed.
a. Special Teams
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b. Reserve augmentation
c. District Response Group (DRG) support
d. Spills of National Significance (SONS) augmentation
5. Mobilization of equipment
a. Type of equipment needed
b. Quantity
c. Location - staging area
d. Support needed
(1) Boats for hauling and positioning boom
(2) Aircraft support for transporting equipment
e. Additional requirements
f. Contact list
g. Forward equipment needs to Resource Unit Leader
6. Logistics
a. Logistics needed to support personnel
(1) Food
(2) Lodging
(3) Additional clothing
(4) Transportation
b. Logistics needed to support response
(1) Adequate communications
(2) Command post - Establish command post in location to support response. Command post must be adequate in size to support the anticipated number of personnel.
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(3) Air support (overflights)
(a) Coast Guard and Auxiliary
(b) Other agencies
(c) Private sources
7. Local impacts
a. Impact on water intakes
(1) Drinking water
(2) Industrial
b. Transportation of fresh water supply
8. Funding issues
a. On Scene Coordinator (OSC) access to the fund
b. State access to the fund
c. Vendors - Basic Ordering Agreement (BOA) policy
9. Volunteers
10. Fish, wildlife and habitat protection and mitigation of damage
11. Ensure coordination with natural resource damage assessment personnel
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3320 Salvage/Source Control
3320.1 Salvage Survey
Vessels Name: ______Official Number:______Vessel Type: ______Flag: ______Owner/Operator: Ph. ______Builder:______Class Society: ______Year:______L B D______Brief description of casualty: a. Date/Time of casualty: ______b. Extent of damage: ______c. Hazardous Cargo Spill? ______d. Structural details (double bottom): ______e. Number of Tanks/Holds (tank soundings): ______f. Drafts (strandings) before Fwd: Aft: _____ g. Drafts (strandings) after Fwd: Aft: _____ h. Tides at time of casualty: _____ i. Type of bottom (mud, sand): ______j. Condition of vessel's propulsion: ______
Aim/Intent of salvage operation: ______
• If vessel is foreign flag, then USCG will need plans such as Lines Plan, General Arrangement, Tank Tables, T&S Booklet, etc… for detailed calculations.
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3500 Staging Areas
REFER TO THE MS, AL, & FL Panhandle Digital Area Contingency Plan, located at the following website: This application is also available on DVD, and master documents and data are maintained by USCG Sector Mobile.
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4000 PLANNING
4610 Natural/Physical Protection Environmental Sensitivity Maps
The Area Committee has developed a comprehensive GIS-based digital response resource called the Digital Area Contingency Plan. The Geographic Specific Tactical Response Plan is designed to provide an effective environmental response based on specific area biological, ecological, physical, chemical, archaeo-cultural and socioeconomic concerns. The end user can query the document for specific geographic divisions of an area as to its descriptive (biological, ecological, physical, chemical, archaeo-cultural and socioeconomic) and clean up (driving directions, staging areas, access points, collection points, and response resources) information. You can access Sector Mobile’s Geographic Specific Tactical Response Plan for Alabama, Mississippi or Florida online at:
The link to the Digital ACP will be posted on CG Homeport and is also available on DVD.
4620 Natural Collection Areas and Boom Sites
REFER TO THE MS, AL, & FL Panhandle Digital Area Contingency Plan. ONLINE: The link to the Digital ACP will be posted on Sector Mobile’s Homeport website, and the entire application is available on DVD.
4870 Disposal
4870.1 Removal and Waste Disposal Checklist
A. WASTE DETERMINATION (Circle One) Y N Has the RP determined if the material being recovered is a waste or a reusable product? (40 CFR 262.11) Y N Has all recovered waste been containerized and secured such that there is no potential for further leakage while the material is being stored? (40 CFR 262.34)
B. WASTE CHARACTERIZATION Y N Has the RP identified each of the discrete waste streams? (40 CFR 262.11 **(Attach a list of the waste streams) Y N Has a representative sample of each waste stream been collected? 40 CFR 262.11(A)(c)(1)
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Y N Has the sample been sent to an approved laboratory for the appropriate analysis, i.e., hazardous waste determination?
C. WASTE CLASSIFICATION
Y N Has the RP received a temporary EPA identification number if they are not already registered with the EPA? 40 CFR 262.12(a) Y N Has the RP received an appropriate waste classification and waste code number for the individual waste streams? 40 CFR 262.12(a)
D. STORAGE Y N Has the RP obtained preapproval for the temporary storage locations? 40 CFR 262.10 (b)/ 262.34
E. TRANSPORTATION Y N Has the RP retained the services of a registered hazardous waste transporter, if the waste is hazardous? 40 CFR 262.12(c) Y N If the waste is nonhazardous, is the transporter registered?
F. DISPOSAL Y N Is the waste being taken to an approved waste disposal site? 40 CFR 262.12(c) Y N Has the RP maintained documentation that the waste/product arrived at the designated facility, i.e., manifest or bill of lading.
G. MANIFEST Y N Is the waste hazardous or Class I nonhazardous? Y N If the waste is hazardous or Class I nonhazardous is a manifest being used? 40 CFR 262.20 Y N If the waste is a Class I nonhazardous is a manifest being used? 40 CFR 262.20 * Y N Is the manifest properly completed? 40 CFR 262.23
* No responses require further explanation and investigation.
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5000 LOGISTICS
5200 Support
5220 Facilities
5220.1 Command Post
An incident command post will initially be established at either Sector Mobile or DDO Panama City. The responsible party is invited to combine his command post at these locations to institute a unified command at the earliest opportunity. This will allow the responsible party time to locate and organize an incident command post. The actual location of the spill may determine whether the Sector or the DDO will take the lead in formulating a response to a spill and where the command post will be located. In addition to an incident command post, field command posts can be established to supervise response efforts. Field command posts should be close to the spill site or work area to monitor and supervise the cleanup.
5220.2 Command Post Establishment Procedures
General - Several basic features must be considered when selecting potential incident command post sites. These considerations include: Location - The incident command post should be in the general area of the incident. It does not need to be at the incident site and for many reasons should be located away from the incident, including preventing the administrative activities surrounding a spill from interfering with operations. Above ground facilities may enhance radio communications and antenna placement. Size - The command post must be capable of accommodating the number of people anticipated. For major incidents the number of people can easily reach 200. An estimated need of 50-sq. ft./person results in a requirement for about 10,000 sq. ft. Additional support area for food service, etc. should be considered. Layout - The command post should be compatible with the NIIMS organization. Individual spaces for the following are desirable: Unified Commander Private Rooms Unified Command Center Planning Section Logistics Section Operations Section Finance Section
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Public Affairs (should be separated from the above) Meeting Room (should be separated from the above) Parking - Parking for the above 200 personnel plus visitors and command vehicles should be present. For planning purposes a minimum of 300 parking spaces should be available. Electricity - Power demands at command posts are heavy. Computers, cell phones, and radios are becoming standard equipment for responders. Each person in the command post will likely have need for at least one outlet, or a total of 200 outlets. Power strips can decrease the number of building outlets provided the electrical supply is adequate for the load. Estimated power load may exceed 400 amps. Telephones - Telephones are critical. For planning purposes one phone line for every two people in the command post is used, or 100 lines. Some of these phones should be designated "incoming only". Air Operations - Air overflights will be a normal part of the incident response daily routine. Helicopter landing areas should be in close proximity to the command post. This will reduce staff and unified commanders' travel time to and from overflights. Security - A security control station will be needed, along with sufficient security personnel to control access to the command center and associated peripheral equipment/facilities. Sanitary Facilities - Provisions should be made to accommodate large numbers of people on site around the clock.
5220.3 Field Command Post Establishing and Potential Sites
Refer to the Geographic Specific Tactical Response Plan online at: http://www.uscg.mil/d8/mso/mobile/Gstrp/mainGSTRP.htm
Establishing: 1. Contact owner of property. 2. Arrange for utility activation: a. Electric b. Telephone 3. Anticipate period before utility activation with portable generators, cellular telephones, and VHF radios. 4. Have command post delivered. 5. Items that should be considered when choosing a field command post site: a. Hard surface road with adequate parking b. Helicopter landing area c. Accessibility to the waterway d. Proximity to the actual incident For field command posts, either modular buildings (portable) or motor homes (RV) can be used. Many of the cleanup contractors, major oil companies, and response agencies have ready response mobile command posts available. One advantage of motor homes is they allow the command post to be easily moved as the oil spill response changes.
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5400 Communications
5410 Coast Guard Communications Capabilties
Sector Mobile Command Center maintains VHF Radios that can be activated for an incident. Sector Mobile is also equipped with Satellite phones that can also be activated if needed. Contact Sector Planning Department.
5410.1 Gulf Strike Team Command Trailer
The Gulf Strike Team has a Communication/Mobile Command Post trailer with various VHF and UHF radio and multiple telephone lines. This resource may be requested by contacting (251) 441-6601.
5410.2 Communication Frequencies
Frequency Use Remarks Channel 6 156.3 Ship-to-Ship Safety Use for Ship-to-Ship safety and Search and Rescue 12 156.6 Vessel Traffic Service (VTS) Not currently in use. 13 156.65 Bridge to Bridge Message must be about ship navigation
16 156.8 International Distress, Safety, Only for hailing, distress, and Search and Rescue and Calling 21A 157.5 U. S. Coast Guard Only 22A 157.1 USCG Liaison & Maritime Use this Channel to talk to Coast Guard and public 23A 157.05 U. S. Coast Guard Only Working Frequency 81A 157.075 MSO Houston-Galveston, Not currently in use. MSU Galveston 83A 157.175 MSO Houston-Galveston, Not currently in use. MSU Galveston
• Figure 1 - USCG Monitored Frequencies
5410.3 Coast Guard VHF-FM High Sites
Contact Sector Mobile Command Center at 251-441-6211.
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6000 FINANCE
6200 Finance and Resource Management Field Guide
Refer to the “U. S. Coast Guard Federal On Scene Coordinator’s (FOSC) Finance and Resource Management Field Guide” for requirements and policies concerning contracting and financial management of oil and hazardous substance response activities.
http://www.uscg.mil/hq/npfc/npfc.htm
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7000 HAZARDOUS MATERIALS
7100 Introduction
The spill, release or discharge of hazardous substances is unique compared to an oil spill that hazardous substances have a greater potential to impact human health. In general, oil spills are of great concern due to their potential to cause long-term damage to the environment. Oil spills do not routinely pose an immediate threat to human life. On the contrary, hazardous substance spills can pose an immediate danger to humans when discharged in even the smallest quantities. This chapter of the ACP provides general guidelines for initial response actions necessary to abate, contain, control, and remove the spilled material and describes some of the unique issues associated with a hazardous material spill.. The definition of hazardous substances is: any substance designated as such by the administrator of the EPA pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act (42 U.S. C. Sec 9601 et seq), regulated pursuant to Section 311 of the federal Clean Water Act (33 U. S. C. Sec. 1321 et seq), or designated by the appropriate state authority. The definition of harmful quantity is: a quantity of a hazardous substance the discharge or spill of which is determined to be harmful to the environment or public health or welfare or may reasonably be anticipated to pursuant an imminent and substantial danger to the public health or welfare by the administrator of the EPA pursuant to federal law, or by the appropriate state authority. The following assumptions are made regarding HAZMAT responses: 1. A unified command structure will be established as soon as possible. 2. Responders will be adequately trained in hazardous substance response and will operate within the level of their training, expertise, and capabilities as described in 29 Code of Federal Regulations, Part 1910.120. 3. There will be sufficient resources locally available to adequately respond to hazardous substance incidents. In addition to the Coast Guard and the Environmental Protection Agency in their Federal On-Scene Coordinator roles, many federal, state, and local agencies and other organizations will be providing assistance with hazardous substance response operations. These organizations may include: 1. Vessel and/or waterfront facility owners and operators* 2. Fire and Police Departments 3. Port Authorities 4. Mutual aid organizations 5. Product experts 6. Cleanup contractors * Vessel Response Plans (VRP) and Facility Response Plans (FRP) provide supplemental chemical response guidance to the ACP.
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7400 Incident Command
In executing this portion of the Area Contingency Plan (ACP), the senior emergency responder is designated the Incident Commander until relieved by a more senior responder, or until such time as a unified command structure is established. At a minimum, the unified command structure will consist of the Federal On-Scene Coordinator (FOSC), State On-Scene Coordinator (SOSC), and the Responsible Party On-Scene Coordinator (RP-OSC). See Section 2200 for details describing unified command responsibilities. The Responsible Party for a chemical release impacting waterways within the coastal zone described in Section 1400 will be notified by the Federal On Scene Coordinator (FOSC) by Notice of Federal Interest issued in accordance with 40 Code of Federal Regulations, Part 300. (See Section 3400) The Responsible Party is expected to provide timely and accurate notification, and cooperate with the FOSC’s response effort. Other agencies, organizations, or parties with interest in the response but not designated to serve in the unified command will be engaged by way of the command staff Liaison Officer (see Section 2200). As soon as practicable, the Incident Commander will establish a command post. (See Section 5400 for predesignated response command post resources and locations) The primary initial means of communication will be determined by the principal response organization that has jurisdiction to respond to the hazardous substance event. Refer to Sections 2000 and 5300 of this plan for general command, control, and communications procedures common to any sustained response within the Mobile COTP zone. The Mobile Captain of the Port, in the role of FOSC, will: 1. Be prepared to assume the role of Incident Commander if the response is inadequate or nonexistent. 2. Be prepared to assume the role of Incident Commander following conclusion of firefighting response operations if the incident involves pollution or is classified as a marine disaster. 3. Work in cooperation with the State On-Scene Coordinator to direct the employment of resources in conjunction with an Incident Action Plan.
Resources
Refer to Section 9200 for a list of Hazardous Material resources.
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8000 MARINE FIRE FIGHTING
Introduction
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9100 Emergency Notification
A substantial spill of oil usually has a responsible party (RP) who is aware the discharge has occurred; i.e., a vessel grounding or collision, or a tank or pipeline rupture at a facility. The party responsible for a discharge of oil into the navigable waters of the United States is required by federal law to immediately report the discharge to the National Response Center. Time permitting, the parties are recommended to contact the local Coast Guard Marine Safety Office or Sector. If the discharge occurs within the jurisdiction of a state, then the RP is required to report it to the appropriate state. The number below is provided to help facilitate this process. NRC USCG 800-424-8802
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9110 Notification Checklist
Date/Time of Notification ______
Reporters Name: ______Address: ______
Phone No: ______City: ______
Company: ______State: ______Zip Code: ______
Title: ______
Latitude: ______Longitude: ______
River Mile: ______
Incident Location:______
Incident Description: ______
______
Source and/or Cause: ______
______
Vessel Name and Number: ______
Facility Name: ______
Date of Incident: ______Time of Incident: ______
Material Discharged: ______Quantity: ______
Is the material in the water? ______(Y/N) Is the Source Secured: ______(Y/N)
Incident Commander: ______
Where is Incident Command Post: ______Directions: ______
Actions taken to Correct, Control or Mitigate Incident: ______
______
Number of Injuries: ______Number of Fatalities: ______
Were there evacuations?______(Y/N) Number of Evacuated: ______
Areas Affected:______
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9200 Personnel and Services Directory
9210 Federal Resources/Agencies
9210.1 Trustees for Natural Resources
9210.11 Department of Interior
DEPARTMENT OF INTERIOR - U.S. FISH AND WILDLIFE SERVICE (Federal trustee for Natural Resource Damage Assessment) Alabama (Daphne) phone: (251) 441-5181 Mississippi (Jackson) phone: (601) 965-4900 Florida (Panama City) phone: (850) 769-0552
DEPARTMENT OF INTERIOR Mr. Gregory Hogue phone: (404) 909-0537
GINS-DISTRICT RANGER Mr. Robert Harris phone: (228) 230-4107 fax: (228) 872-2954 GINS-Research Manager Mr. Gary Hopkins phone: (228) 230-4104 National Park Service (www.nps.gov) (850) 934-2600 Gulf Islands National Seashore (www.nps.gov/guis/index.htm) U.S. Fish & Wildlife Service Mobile (251) 843-5238 (bonsecour.fws.gov) U.S. Fish & Wildlife Service Gautier (228) 497-6322 (www.mississippisandhillcrane.fwf.gov)
9210.2 U. S. Coast Guard
Sector Mobile: Brookley Complex phone: (251)441-6213 South Broad Street fax: (251) 441-6169 Mobile, AL 36615 24-hour: (251) 441-5121 Detached Duty Office Panama City: Supervisor, DDO phone: (850) 233-0366 Panama City 1700 fax: (850) 230-1937 Panama City, FL 32407 Emerg: (850) 230-1957
Station Dauphin Island phone: (251) 861-5008 Station Pascagoula phone: (228) 761-2600
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Station Gulfport phone: (228) 868-3743 Station Pensacola phone: (850) 453-8282 Station Destin phone: (850) 244-7147 Station Panama City phone: (850) 234-4228
9210.21 USCG National Strike Force (NSF)
Atlantic Strike Team, Fort Dix, NJ (609) 724-0008 Gulf Strike Team, Mobile, AL (251) 441-6601 Pacific Strike Team, Novato, CA (415) 883-3311 National Strike Force Coordination Center, Elizabeth City, NC (252) 331-6000
9210.22 USCG District Response Advisory Team (DRAT)
Commander (mer)
Eighth Coast Guard District phone: (504) 671-2231 Hale Boggs Federal Bldg. phone: (504) 589-6225 (24 hrs) 501 Magazine Street New Orleans, LA 70130-3396
9210.23 USCG Public Information Assist Team (PIAT)
Eighth District Public Affairs: PAO phone: (504) 671-2020 USCG 8th District (dpa) fax: (504) 671-2022 500 Poydras St, Suite 1234 24-hour: (504) 319-2229 New Orleans, LA 70130
Public Information Assist Team (PIAT) NSFCC - PIAT phone: (252) 331-6000 x3025 1461 US Highway 17 North fax: (252) 331-6012 Elizabeth City, NC 27909 . Coast Guard Atlantic Area Public Affairs: USCG Atlantic Area PA phone: (757) 398-6608 431 Crawford Street fax: (757) 391-8109 Portsmouth, VA 23704-5004 Coast Guard Commandant’s Media Relations Branch: Media Relations Branch phone: (202) 372-4633 USCG Commandant (G-CP-2) fax: (202) 267-4307 2100 Second Street SW 24 hour: (202) 267-2100 Washington, DC 20593
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9210.24 USCG Reserve
Reference Sector Mobile reserve roster.
9210.25 Auxiliary
Reference Sector Mobile Auxiliary Roster
9210.3 NOAA
National Marine Fisheries Service John Mitchell phone: (228) 762-4591
National Oceanic and Atmospheric Administration Damage Assessment Center (301) 713-3038 Mr. Doug Helton EXT. 1 WSC 1 Room 425, 6001 Executive Boulevard Rockville, MD 20852
Mr. Ron Gouguet phone: (206) 526-6938 fax: (206) 526-6865
9210.31 NOAA Scientific Support Coordinator (SSC)
Mr. Charlie Henry office phone: (504) 589-4414 Eighth Coast Guard District phone: (504) 589-4416 Hale Boggs Federal Bldg. 24 hour cell: (206) 526-4911 501 Magazine Street fax: (206) 526-6329 New Orleans, LA 70130-3396
9210.32 NOAA Discharge and Release Trajectory Modeling
Robert Jones Work: (206) 526-6326 NOAA/NOS/ORCA/HMRAD Pager: Pin 2168798 (800) 759-7243 7600 Sand Point Way, NE fax: (206) 526-6329 Bin C15700 24 Hr: (206) 526-4911 Seattle, WA 98115-0070 NOAA Hazmat Duty Officer
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9210.33 NOAA Oceanic and Atmospheric Modeling
NATIONAL WEATHER SERVICE Not for Public # (251)633-2471 Mobile/Pensacola 8400 Airport Blvd, Bldg 11 Mobile, AL 36608
NATIONAL WEATHER SERVICE (830) 629-0205 Austin/San Antonio, Texas 78130
NATIONAL WEATHER SERVICE (850) 942-8833 Tallahassee Weather Forecast Office Love Building Florida State University Tallahassee, FL 32306-4509
9210.4 US Navy Supervisor Salvage (SUPSALV)
Naval Sea System Command 24 hour (202) 781-3889 or 0534 Supervisor of Salvage - U.S. Navy Working hours (202) 781-0534 2531 Jefferson Davis Hwy. Arlington, VA 22242-5160
9210.5 EPA Emergency Response Teams
EPA Response & Prevention Branch Sam Nunn Atlanta Federal Center (404) 562-8700 61 Forsyth Street, SW Atlanta, GA 30303-3104 Area EPA representative Dean Ullock cell phone (251) 490-6308 EPA Analysis Lab, Metairie, LA (504) 889-0710 EPA Region IV (www.epa.gov) (404) 562-9900 EPA Gulf Breeze (www.epa.gov) (850) 934-9200
9210.6 Agency for Toxic Substance and Diseases (ATSDR)
ATSDR 1600 Clifton Road NE (E-57) phone: (404) 498-0120 Atlanta, GA 30333
9210.7 Weapons of Mass Destruction Teams
46th Civil Support Team (WMD) PO Box 9038 (334) 954-3400 Montgomery, AL 36108 (334) 206-2451 Operations Officer fax: (334) 206-2454
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9210.8 Miscellaneous Federal Agencies
Federal Communications Center (888) 225-5322 Immigrations and Customs Enforcement (ICE) 1-800-973-2867 Minerals Management Service (www.mms.gov) (800) 373-2867 American Crop Protection Association (www.acpa.org) (202) 296-1585 U.S. Customs and Border Protection (CBP) Mobile (251) 441-5106 Pensacola (850) 476-0117 Panama City ...... (850) 785-4688 Gulfport (228) 863-6350 Pascagoula (228) 762-7311 Jackson . (601) 932-3324 USDA APHIS (251) 661-2742
9210.81 Department of Defense
U.S. ARMY Corps of Engineers (www.usace.army.mil) (251) 690-2495 Ft. Benning, Columbus, GA (706) 545-2011 Ft. McClellan, Anniston, AL (256) 848-3847 Ft. Rucker, AL., Military Police (334) 255-9777
U.S. AIR FORCE Columbus AFB, Columbus, MS (662) 434-7322 Eglin AFB, Valparaiso, FL (850) 872-8123 Gunter AFB, Montgomery, AL (334) 953-6622
Keesler AFB, Biloxi, MS (www.mil.keesler.af.mil) (228) 377-4330 Maxwell AFB, Montgomery, AL (334) 953-7333 Tyndall AFB, Panama City, FL (850) 283-1113
U.S. NAVY Naval Air Station Meridian, MS (601) 679-2211 Naval Air Station Pensacola, FL (850) 452-2353 or (850) 277-1110 Naval Construction Battalion, Gulfport, MS (228) 871-2555 USN Supply Center, Warehouse 12, Cheatham Annex, Williamsburg, VA (757) 887-7108 Naval Air Station Whiting Field, Milton, FL (850) 623-7011
U.S. MARINE CORPS U.S. Marine Corps Logistics Base, Albany, GA (229) 639-5000
9210.82 Department of Justice
FBI Mobile (www.fbi.gov) (251) 438-3674 FBI Gulfport (228) 864-6131 fax (228) 214-2335 FBI Pascagoula (601) 948-5000 FBI Pensacola (850) 432-3476
9220 State Resources/Agencies
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9220.4 State Environmental Agencies
9220.41 Alabama
AL Department of Environmental Management (251) 450-3400 (www.adem.state.al.us) AL Dept. of Conservation and Nat. Resources (251) 861-2882
9220.42 Mississippi
MS Department of Environmental Quality (601) 961-5171 (www.deq.state.ms.us) MS Bureau of Pollution Control (601) 961-5171 (www.dequ.state.ms.us)
.43 9220 Northwest Florida
FL Department of Environmental Protection (800)320-0519
Northwest Regulatory Office (850) 595-8300 Northwest Florida Water Mgmt. District (850) 539-5999 FL Department of Aquaculture (850) 410-0893
9220.5 State Historic Preservation Office
ALABAMA State Historic Office (334) 242-3184 FT. Morgan (251) 540-7127 FT. Mims (334) 937-9464
MISSISSIPPI Mississippi Department of Archives and History (601) 576-6850
FLORIDA Office of Cultural and Historic Programs (850) 245-6300
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9220.1 Government Official Liaisons
9220.2 Trustees for Natural Resources
9220.21 Alabama
AL Emergency Management Agency (205)280-2200 AL Department of Environmental Management ..... (251) 450-3400 (www.adem.state.al.us) coastal office: (251) 432-6533 AL Dept. of Conservation and Nat. Resources (251) 861-2882 AL Dept. of Economic and Community Affairs (251) 626-0042
9220.22 Mississippi
MS Emergency Management Agency (800) 445-6362 (www.mema.org.com) (601) 933-6362 MS Department of Environmental Quality (601) 961-5171 (www.deq.state.ms.us) MS Department of Marine Resources (228) 374-5000 MS Bureau of Pollution Control (601) 961-5171 (www.dequ.state.ms.us) Marine Patrol (800)294-5551
9220.23 Northwest Florida
FL Department of Environmental Protection (850) 595-8905
Northwest Regulatory Office (850) 595-8300 Northwest Florida Water Mgmt. District (850) 539-5999 FL Department of Aquaculture (850) 653-9353 Florida Marine Research Institute (FMRI) (727) 896-8626 FL Emergency Management (Response) (850) 413-9814 or Director (www.floridadesaster.org) (850) 413-9969
9220.3 State Emergency Response Committees (SERC)
FL SERC Division of Emergency Management (850) 410-1268 Tallahassee, Florida 32399
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9220.6 State Law Enforcement Agencies
AL Highway Patrol (www.dps.state.al.us) 251-660-2300 AL Marine Police 251-981-2673 FL Highway Patrol 850-872-4150 FL Game and Fish 850-488-6251 Mississippi State Police 228-539-4881
9220.7 Hazardous Substances Response Teams
ALABAMA
Fire Department Mobile 251-208-5181 Fire Department Bayou La Batre 251-824-9286 Fire Department Bay Minnette . 251-452-6459 Fire Department Chickasaw 251-452-0571 Fire Department Daphne 251-621-9100 Fire Department Fairhope . 251-928-2371 Fire Department Prichard 251-452-7828 Fire Department Saraland 251-679-5506 Fire Department Satsuma 251-675-0152
FLORIDA
Fire Department Carraballe 850-689-5766 Fire Department Ft. Walton Beach 850-833-9565 Fire Department Valparaiso 850-729-5410 Fire Department Gulf Breeze 850-934-5133 Fire Department Milton 850-983-5430 Fire Department Panama City 850-872-3030 Tyndall AFB Fire Department 850-283-2884 Fire Department Pensacola 850-436-5200 NAS Pensacola Fire Department . 850-452-3211 Fire Department Pt. St. Joe 850-229-8265 Emergency: 850-227-1115 MISSISSIPPI
Fire Department Biloxi 228-435-6200 Fire Department Gulfport 228-868-5950 Pascagoula Fire Department 228-762-3066 Pascagoula Naval Station Fire Department 228-761-2027 Fire Department Bay St. Louis 228-467-4736 Fire Department Waveland 228-467-2042
9230 Local Resources/Agencies
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9230.1 Local Trustees for Natural Resources
9230.2 Local Emergency Planning Committees
Mobile County EMA phone: (251) 460-8000 Jackson County EMA/LEPC phone: (228) 769-3111 http://www.co.jackson.ms.us/BC/BC_LEP.html Baldwin County EMA phone: (251) 972-6807 Escambia County EMA phone: (850) 471-6400 Santa Rosa County EMA phone: (850) 983-5372 Walton County EMA phone: (850) 892-8065 Okaloosa County EMA phone: (850) 651-7560 Gulf County EMA phone: (850) 229-9110 Franklin County EMA phone: (850) 653-8977 Wakulla County EMA phone: (850) 926-0860 Hancock County EMA phone (228) 466-8200
9230.3 Local Environmental Agencies
ALABAMA
AUBURN MARINE EXTENSION RESEARCH MANAGER phone: (228)224-0012 BON SECOUR NATIONAL WILDLIFE REFUGE phone: (251) 540-7720 DAUPHIN ISLAND SEA LAB Dr. Dardeau phone: (251) 861-7527 Dr. Crozier phone: (251) 861-2141/7507
WEEKS BAY, NATIONAL ESTUARINE RESEARCH RESERVE phone: (251) 928-9792 MOBILE BAY NATIONAL ESTUARY PROGRAM phone: (251) 431-6409
MISSISSIPPI GULF ISLANDS NATIONAL SEASHORE (GINS) District Ranger phone: (228) 875-0823 Research manager phone: (228) 875-9057
NATIONAL MARINE FISHERIES SERVICES John Mitchell phone: (228) 762-4591 FLORIDA GULF ISLANDS NATIONAL SEASHORE (GINS) (850) 916-3010
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ROCKY BAYOU STATE RECREATION AREA Phone: (850) 833-9144 GRAYTON BEACH STATE PARK Phone: (850) 231-4210
9230.4 Law Enforcement Agencies
ALABAMA
BALDWIN COUNTY Baldwin County Sheriff (www.sheriff.co.baldwin.al.us) 251-937-0202 Emergency Management Civil Defense 251-947-1011
MOBILE COUNTY Civil Defense (EMA) (www.mcema.net) 251-460-8000 Sheriff’s Department 251-574-8633
CITY OF BAY MINETTE Police Department (www.ci.bay-minette.al.us) 251-580-2559
CITY OF CHICKASAW Police & Fire Department . 251-452-0571
CITY OF CREOLA Police Department 251-675-8145
CITY OF DAPHNE Fire Department 251-928-5928 Police Department 251-621-9100 (www.law-enforcement.org/daphnepd)
CITY OF FAIRHOPE Police Department (www.cofairhope.com) 251-928-2385
CITY OF MOBILE Police Department 251-208-1700
CITY OF PRICHARD Police Department 251-452-2211
CITY OF SARALAND Police Department (www.saraland.org) 251-675-5331
CITY OF SATSUMA Police Department (www.cityofsatsuma.com) 251-675-0151
CITY OF WILMER Police & Fire Department . 251-571-8633
FLORIDA
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COUNTY OKALOOSA FL Highway Patrol 850-689-7904 FL Game and Fish 850-245-7716
COUNTY SANTA ROSA Sheriff’s Department 850-983-1100 FL Highway Patrol 800-459-6861
COUNTY ESCAMBIA Sheriff’s Department (www.escambiaso.com) 850-436-9620 FL Highway Patrol 850-459-6861 FL Emergency Management Public Safety 850-595-3311 Civil Defense (EMA) 850-436-9710
CITY OF CARRABELLE FL Marine Patrol (FWCC) 850-697-3741 Police Department 850-697-3691
CITY OF FREEPORT Sheriff’s Department 850-892-8111 FL Highway Patrol 800-459-6861 FL Dept. Environmental Protection L.E 850-245-2118 Walton Co.So. Substation . 850-267-2000
CITY OF FT WALTON BEACH Sheriff’s Department (www.sheriff-okaloosa.org) 850-267-2000 Police Department (www.fwb.org) 850-833-9546
CITY OF VALPARAISO Police & Fire Departments (www.valp.net) 850-729-5410
CITY OF GULF BREEZE Police Department (www.gulfbreezepolice.com) 850-934-4050
CITY OF MILTON Police Department (www.ci.milton.fl.us/police.html) 850-983-5420
CITY OF PANAMA CITY Sheriff’s Department (www.bayso.org) 850-747-4700 Police Department 850-872-3100/3112 Florida Highway Patrol 850-872-4150
CITY OF PENSACOLA Police Department (www.pensacolapolice.com) 850-435-1845/1915 Florida Highway Patrol 850-484-5000
CITY OF PORT ST. JOE Sheriff’s Department 850-227-1115 Florida Highway Patrol 800-459-6861 Police and Fire Department 850-229-8265
MISSISSIPPI
GULFPORT/BILOXI Sheriff’s Department 228-865-7060
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Mississippi State Police 601-987-1530x47
CITY OF PASCAGOULA Jackson County Sheriff 228-769-3063 Mississippi State Police 601-987-1530x47
CITY OF BAY ST. LOUIS Bay St. Louis City Police Dept 228-255-9191 Hancock County Civil Defense 228-466-8320 Hancock County Sheriffs Office 228-255-9191
CITY OF WAVELAND Waveland Police Dept 228 467-3669 Hancock County Civil Defense 228-467-9226 Hancock County Sheriffs Office 228-255-9191
9230.5 Port Authority/Harbormaster
MOBILE Harbormaster 251-441-7251/7250 Mobile Port Authority 251-441-7200 Mobile Bar Pilots’ Association 251-432-2639 Health Department . 251-937-6935
GULFPORT/BILOXI MS Port Authority 228-865-4300 Operations 228-865-4315 Gulfport Pilots Association 228-865-4323 (Rusty Hilton) Cell 228-365-5532
PASCAGOULA Harbormaster 228-762-4041 Jackson County Port Authority 228-762-4041 Bar/Harbor Pilots 228-762-1151
PENSACOLA Port Authority 850-436-5080 Bar Pilots Association 850-433-3632
PANAMA CITY Panama City Port Authority 850-767-3230 Harbor/Bar Pilots 850-785-2524
PT. ST. JOE Port St. Joe Port Authority 850-229-5240
9230.6 Fire Departments
ALABAMA
Fire Department Mobile 251-205-5118 Fire Department Bayou La Batre 251-824-9286 Fire Department Bay Minnette 251-580-1617
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Fire Department Chickasaw 251-452-0571 Fire Department Daphne 251-621-9100 Fire Department Fairhope 251-928-2371 Fire Department Prichard 251-452-7828 Fire Department Saraland 251-679-5506 Fire Department Satsuma 251-675-0152
FLORIDA
Fire Department Carraballe 850-697-2626 Fire Department Ft. Walton Beach 850-689-5766 Fire Department Valparaiso 850-729-5410 Fire Department Gulf Breeze 850-934-5133 Fire Department Milton 850-983-5430 Fire Department Panama City 850-872-3030 Tyndall AFB Fire Department 850-283-2884 Fire Department Pensacola 850-436-5200 NAS Pensacola Fire Department 850-452-3211 Naval Coastal System Center Fire Department 850-234-4362 (Oil Spill Response – 24 hours) 850-234-4278 Fire Department Pt. St. Joe 850-229-8265 Emergency: 850-227-1115
MISSISSIPPI
Fire Department Biloxi 228-392-0641 Fire Department Gulfport 228-868-5956 Pascagoula Fire Department 228-762-3066 Bay St Louis City Fire Dept 228 467-4736 Waveland City Fire Dept 228 467-5101 Waveland Fire Dept 228 467-2042
9230.7 Hazardous Substances Response Teams
Reference above Section 9230.6
9230.8 Explosive Ordinance Detachments (EOD)
Commander U.S. Army Explosive Ordinance Detail phone: (210) 221-1004 1720 S. Infantry Post Road Ft. Sam Houston, TX 78234 Officer In Charge Naval School, Explosive Ordnance Disposal phone: 850) 882-9080 Building 845, Eglin Air Force Base Fort Walton Beach, FL
9230.9 Site Safety Personnel/Health Departments
Mobile County Health Department (PIO) 251-690-8823 Baldwin County Health Department . 251-937-6935
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Jackson County Health Department 228-762-1117 Okaloosa County Health Department 850-833-9240 Santa Rosa County Health Department 850-983-5200 Walton County Health Department 850-892-8015 Bay County Health Department 850-872-4455
9240 Private Resources
9240.1 Clean-up Companies (BOA & Non-BOA)
Garner Environmental New Orleans, LA Phone: 800-235-2444 SWS Mobile, AL. Phone: 251-330-1021 ORC Mobile, AL. Phone: 251-432-4223 Phone: 24-Hour 800-350-0443 USES Mobile, AL. Phone: 251-662-3500 Bisso Marine Salvage New Orleans, LA Phone: 24-Hour 504-866-6341 MSRC Pascagoula, MS Phone: 228-769-9598 Airborne Support Inc (Dispersants) Houma, LA Phone: 985-851-6391
9240.2 Media (Television, Radio, Newspaper)
ALABAMA & FLORIDA (COASTAL COUNTIES)
Associated Press (AP) (www.al.com) 251-433-7269
NEWSPAPERS
Mobile Register (www.mobileregister.com) 251-434-8505 Mobile Register News Desk 251-219-5454 Mobile Beacon Inc 251-479-0629 Panama City News Herald (www.newsherald.com) 850-747-5000 Pensacola News Journal (www.pensacolanewsjournal.com) 850-435-8500 Tallahassee Democrat (www.ttdo.com) 850-599-2100
RADIO STATIONS
WABB (www.wabb.com) . 251-432-5572 WAVH (www.1065fm.com) 251-344-1065 WBHY (www.goforth.org) 251-473-8488
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WKRG (www.wkrg.com) 251-479-5555 WFTW (www.wftw.com) 850-664-1260 WTKX (www.tk101.com) . 850-473-0400 WBSR (www.wbsr.com) 850-438-4982 WCOA (www.wcoa.gulf.net) 850-478-6011 WMEZ (www.softrock941.com) 850-916-9222 WTNT (www.wtntfm.com) 850-386-6143 WXBM (www.wxbm.com) . 850-994-5357
TELEVISION STATIONS
WALA TV (10) (www.fox10tv.com) 251-434-1010 WKRG TV (5) (www.wkrg.com) 251-479-5555 WEAR TV (3) (www.weartv.com) 850-456-3333 ...... Toll Free 866-856-9327 WMBB TV (13) (www.wmbb.com) 850-769-2313 WJHG TV (7) (www.wjhg.com) 850-234-2125 WCTV TV (6) (www.wctv6.com) 850-893-6666 WTXL TV (27) (www.wtxl.com) . 850-893-3127 WFSU TV (11) (www.wfsu.org) 850-487-3170
MISSISSIPPI (COASTAL COUNTIES)
Associated Press (AP) (www.ap.org) 504-523-3931
NEWSPAPERS
South Mississippi Sun Herald (www.sunherald.com) 228-896-2100 Mississippi Press (www.mspress.org) 228-762-1111
RADIO STATIONS WGCM (www.coast102.com) 888-771-3742 WKNN (www.k99fm.com) 228-388-2323
TELEVISION STATIONS
WLOX (13) (www.wlox.com) 228-896-1313
9240.3 Fire Fighting/Salvage Companies/Divers
9240.31 Fire Fighting
WILD WELL CONTROL INC. 2202 Oil Center Ct., phone:24-hour (281) 784-4700 Houston, TX 77073 fax: (281) 353-5480 WILLIAMS FIRE & HAZARD CONTROL, INC. 1675 Texla Road phone: (409) 727-2347 Vidor, TX 77662 fax: (409) 745-3021 emergency: (281) 999-0276 Crescent Towing (251) 433-2580 (Located Alabama State Docks) Vessel Length/S Capabilities
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peed Tug Mardi 103’/10 1 Fire Pump (500 GPM at 100 PSI), 1 Gras knots - 1 ½” Hose (each side), 1 – 2 ½” Wheelhouse Monitor Tug Ervin 103’/10 1 Fire Pump (500 GPM at 90 PSI), 2 Cooper knots – 2 ½” Hose Connections, 2 – ½” Turret Monitors Tug Alabama 85’/10 1 Fire Pump (500 GPM at 90 PSI), 1 - knots 1 ½” Hose (each side), 1 Turret Topside Wheelhouse
Sea Bulk Towing (251) 432-2611 (Located Alabama State Docks) Vessel Length/S peed 1.1.1.1.1.1.1.1 Capabilities Tug Mobile 100’/10 2 - 2” Deck Hoses Power knots Tug Condor 110’/12 1 - 1500 GPM Monitor (forward), knots 3400 Gallon Foam Tank, 2 – 2” Deck Hoses. Considered “Pump Station” (stern fitting) Tug Mobile 107’/10 3 Fire Monitors with 3 – 2” Deck Point knots Hoses
Colle Towing (228) 762-5700 Vessel Length/S Capabilities peed Tug Janet 85’/12 2 Fire Pumps (4800 GPM at 150 Colle knots PSI), 2 Fire Monitors, 2000 Gallons of Foam
9240.32 Salvage Companies/Divers
T&T MARINE SALVAGE, INC. 9723 Teichman Road Office: (409) 744-1222 Galveston, TX 77554 Fax: (409) 744-5218 Contact: Rudy Teichman Houston: (281) 488-5757 Personnel on Staff: 12 24 hr: (409) 643-6388 BISSO MARINE COMPANY, INC. P. O. Box 4113 Office: (800) 752-4776 New Orleans, LA 70178 (504) 866-6341 Personnel on Staff: 80 Fax: (504) 865-8132 Contact: Cappy Bisso
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SMIT INTERNATIONAL AMERICAS, INC. 15402 Vantage Parkway East (281) 372-3500 Suite, 316Houston, TX 77032 Fax (281) 372-3525 Gulf Stream Marine, INC. (A HALLIBURTON CO.) 14035 Industrial Road Office (713) 450-8888 Houston, TX 77015 Phone: 24-hour (713)926-9631 Fax (713) 450-8828 DONJON MARINE CO., INC. 1250 Liberty Ave. Office: (908) 964-8812 Hillside, N.J. 07205 Fax: (908) 964-7426 Contact: Steven Newes Donjon Marine has the current U.S. Navy Salvage Contract that includes the USGOM. SALVAGE MASTERS / CONSULTANTS THOMAS K. FLESNER LLC 8524 Hwy. 6 N #213 Office: (281) 744-5729 Houston, TX 77095 Fax: (281) 345-0339 Contact: Tom Flesner U.S. NAVY SUPERVISOR OF SALVAGE (SUPSALV) 2531 Jefferson Davis Hwy. Office: (202) 781-1731 Arlington, VA 22242-5160 Fax: (202) 781-4588 Contact: Duty Officer Emergency: (202) 781-3889 U.S. COAST GUARD MARINE SAFETY CENTER Salvage Engineering Response Team (SERT) 400 Seventh St. SW Office: (202) 327-3985 Washington, DC 20590 (202) 327-3987 Contact: Duty Officer Fax: (202) 366-3877
9240.33 Divers
BOSARGE DIVING INC. P.O. Box 2455 Office: (228) 762-6361 Pascagoula, MS 39569-2455 (888) 762-6364 Contact: Steve Johnson Fax: (228) 762-6361 SEA TOW P.O. Box 915 Office: (228) 374-1092 Biloxi, MS 39533 Fax: (228) 872-6149 BISSO MARINE CO. INC. PO Box 4113 Office: (504) 866-6341 New Orleans, LA 70178 (800) 752-4776 Contact: Kelly Steele Fax: (504) 865-8132 SPECIALTY DIVING, INC. Office (800) 542-8770 BOA Number: DTCG84-03-A-800127 (985) 542-8772 P. O. Box 2853 Hammond, LA 70404 CAL DIVE INTERNATIONAL Office: (713) 361-2600 2500 CityWest Blvd. Toll free (877) 361-2600 Houston, TX 77042-3097 Fax: (713) 361-2690
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H. J. MERRIHUE P.O. Box 23123 Office: (504) 466-2800 New Orleans, LA 70123 Fax (504) 466-9850 Contact: Chad Byard EPIC DIVERS, INC. 1841 Enterprise Dr. Office: (800) 844-3742 Harvey, LA 70058 (504) 340-5252 Contact: Joe Citutac Fax: (504) 340-5416
9240.4 Wildlife Rescue Organizations
Sharon Schmalz phone: (281) 332-8319 Oiled Wildlife Response Team fax: (281) 481-3727 Wildlife Rehab and Education 951 Power Street League City, TX 77573 E-mail: [email protected]
9240.5 Volunteer Organizations
AMERICAN RED CROSS 853 Dauphin St (251) 438-2571 Mobile, AL 36602 AMERICAN RED CROSS 1741 N Palafox St (850) 432-7601 Pensacola, FL 32501 AMERICAN RED CROSS 1096 Jackson Ave (228) 762-2455 Pascagoula, MS 39567 Sierra Club, Alabama Chapter (205) 933-9111 Sierra Club, Mississippi Chapter (601) 352-1026
Audubon Society, Panama City (850) 871-1736
Audubon Society, Moss Point, MS (228) 475-0825
9240.6 Maritime Associations/Organizations/Cooperatives
CLEAN GULF ASSOCIATES 1-888-242-2007 650 Poydras St. Office 504-799-3035 New Orleans, La. 70130 Cell 504-343-2500
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9240.7 Academic Institutions
Marine Fire-Fighting Training Division (800) 256-3473 LSU Fire & Emergency Training Institute (225) 224-6300 6868 Nicholson Drive Baton Rouge, LA 70820 TEXAS A&M CENTER FOR MARINE TRAINING & SAFETY (TEEX) Texas A&M (TEEX) phone: (877) 833-9638 301 Tarrow phone:: (979) 458-6800 College Station, TX 77840-7896
9240.8 Laboratories
USCG Marine Safety Laboratory 1082 Shennecossett Road phone: 860-441-2645 Groton, CT 06340-6094 fax: 860-441-2641
Precision Petroleum Labs, Inc. (FINGERPRINT ANALYSIS) 5915 Star Lane phone: (713) 680-9425 Houston, Texas 77057 fax: (713) 680-9564
9240.9 Emergency Medical Services
American Medical Response Inc South Div phone: (601) 368-2301 Mobile County Emergency Medical phone: (251) 343-7131 Services & System Inc
9250 Stakeholders
ALABAMA
Midstream Fuel (Blakely) (251) 439-7248 Midstream Fuel Services, Inc. (Theodore) (251) 439-7244 Atlantic Marine Inc. (251) 690-7100 Occidental Chemical (251) 452-7620 Olin Chemical Corp. . (251) 944-2231 Transmontaigne (Radcliff Economy) (251) 433-0066 Alabama Bulk Terminal (251) 438-9891 Ebonik/Degussa Corporation (251) 443-4724 Gulf Atlantic Operations (251) 433-5418 British Petroleum Oil (251) 456-3131 Mobile Middle Bay Port (251) 441-7003 Steigler Shipping (251) 639-7300 Bender Shipbuilding (251) 431-8000 Shell Chemical (251) 679-7139 INEOS Phenol (251) 443-3115
FLORIDA
Murphy Oil (850) 835-4123 Citgo (850) 678-5159
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Amerigas (850) 769-5165 Chevron (850) 785-7426 Stone Container Corp/Graphic Packaging Int. (850) 937-2000 Solutia Inc. (850) 9687000 Halcorp (850) 444-7179 TransMontaigne (850) 432-5133
MISSISSIPPI
Chevron (228) 938-4563 First Chemical Corp (228) 762-0870 Mississippi Phosphates (228) 762-3210 Northrop Grumman (228) 935-1122
9260 Miscellaneous Contacts
NON-COAST GUARD RESOURCES AND GENERAL INFORMATION.
MOBILE, AL
Life Flight (www.flightwcb.com) . 800-874-1555 National Marine Fisheries Service (NMFS) . 228-762-4591
PENSACOLA, DESTIN AND PANAMA CITY
Life Flight (Pensacola AOR) . 850-434-4555
GENERAL INFORMATION
Scott AFB (for Civil Air Patrol) 800-851-3051
9260.1 Lightering
MSRC Phone: 1-800-645-7745
9260.2 Towing Companies
Crescent Towing Company (www.coopertsmith.com) 118 N. Royal Street 12th Floor Phone: (251) 433-2580 Mobile, Alabama 36602 Fax: (251) 433-2593 Waterways Towing Bender Ship Yard Gate 7 24 Hr: (251)-438-5240 Mobile, AL 36603 Mobile Bay Towing (www.seabulkinternational.com) Alabama State Docks 24 Hr: 251 432-2611 Mobile, AL 36603 Warrior & Gulf 50 Viaduct Rd Phone: 251-452-6000
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Chickasaw, AL 36611 Gulfport Towing 778 Copa Blvd Phone: 228-864-0171 Gulfport, MS
HIGMAN TOWING COMPANY (713) 552-1101 KIRBY INLAND MARINE INC . (713) 435-1079 ACBL (877) 857-1225
9260.3 Railroad Emergency Contacts
Union Pacific Railroad (888) 877-7267 Burlington Northern/Santa Fe Railroad (800) 832-5452 Kansas City Southern Railroad (800) 892-6295
9260.4 Utility Companies
Mississippi Power Company (800) 353-9777 Alabama Power Company (888) 430-5787 Gulf Power Company (800) 225-5797
9260.5 Command Posts
9260.51 Rental Command Posts
GE Capital Modular Spaces 5350 Rangeline Rd phone: (850) 438-4255 Mobile/Pensacola
9260.52 Local Portable Command Posts
Gulf Strike Team, Mobile, AL (251) 441-6601
9260.6 Aircraft Support
9260.61 Aircraft Rental
Petroleum Helicopters Inc. (PHI) (http://www.phihelico.com/) 6000 Deakle Road #2
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Theodore, AL 36582 phone: (251) 973-9071 5802 River Road Harahan, LA 70123 phone: (504) 733-7673
AIR LOGISTICS 4605 Industrial Dr. phone: (337) 365-6771 New Iberia, LA 70560 fax: (337) 364-8222
AIR AMBULANCE NETWORK INC. (800) 327-1966
United States Air Force Auxiliary (CAP)
Alabama Wing phone: (334) 953-6465 fax: (334) 953-7637 Mississippi Wing phone: (601) 353-1020 fax: (601) 354-9278
Florida Wing phone: 305-224-6734 fax: 305-224-6654
24 Hour (CAP HQ) phone: (888) 211-1812
9260.62 Airports
Stennis International Airport William P. Cotter, Airport Manager P.O.Box 2267 (228) 467-7070 Bay Saint Louis, Ms. 39521 Fax: (228) 467-7016 Mobile Regional Airport 8400 Airport Blvd. (251) 633-4510 Mobile Al.36695 Fax: (251) 639-7437
Pensacola Regional Airport 2430 Airport Blvd. (850) 436-5000 Pensacola Fl. 32514 Fax: (850) 436-5006 Panama City-Bay County International Airport 3173 Airport Road (850) 763-6751 Panama City Fl. 32405 (850) 785-5674
9260.7 Lodging
Gulfport Days Inn and Suites 228 864-5135 Holiday Inn Express 877 531-5084 Pascagoula Chandeleur Lodge, 3800 Hospital Rd. 228 762-2800
Super 8, 4419 Denny Ave. Hwy 90 228-762-9414
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Mobile Best Inn and Suites 150 Beltline Hwy South 251-344-2121 Drury Inn Mobile 824 West I-65 Rd. South 251-344-7700 Pensacola Comfort Inn Pensacola, 8690 Pine Forest Road 850-455-3233 Comfort Inn NAS/Corry, 3 New Warrington Road 850-455-3233 Destin Days Inn, 1029 E Hwy 98 850 837-4667 Ramada Limited, 39 Old Hwy 98 850 837-2378
9260.8 Food & Water
L.A. Barbeque Catering, Hwy 59, Summerdale, AL 251 947-8722 Sonny’s BBQ, Pensacola, FL 850 476-7618 Classic Catering, Panama City 850 763-0904 Magnolia Catering Co., Gulfport, MS 228 865-0405 DS Waters/ Abita Springs Water Co., Mobile, AL 251 967-1441
9260.9 Temporary Storage and Disposal Facilities (TSD)
USES Mobile, AL. Phone: 251-662-3500
ORC Mobile, AL. Phone: 251-432-4223
9260.10 Maintenance and Fueling Facilities
Midstream Fuel Services Hwy 98 West, Blakely Island phone: (251) 439-7248 Mobile, AL 36652 fax: (251) 433-9400 Midstream Fuel Services 5320 Ingalls Avenue phone: (228) 762-0636 Pascagoula, MS 39581 fax: (228) 769-5963 British Petroleum Oil 101 Baybridge Rd. phone: (251) 456-3131 Mobile, AL 36601 fax: (251) 456-9615 Chevron 525 W. Beach Dr. phone: (850) 785-7426 Panama City, FL 32401 fax: (850) 784-1566
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9260.11 Large Rental Facilities
TO BE DEVELOPED
9260.12 Industrial Hose Suppliers
Hiller Systems Inc. 3751 Joy Springs Drive phone: (334) 661 1275 Mobile, AL 36693 Gulf Sales and Supply 1909 Kenneth Ave phone: (228) 762-0268 Pascagoula, MS 39567 fax: (850) 433-3962
9260.13 Workboat/Offshore Supply/Other Vessels
Hopkins 251-694-3710 (for dredges working in the area)
BARGE FLEETING
MOBILE, AL Mobile-Chickasaw Port Facility 251-456-7648 Biehl & Company 251-432-1605 Bulk Shipping 251-433-1585 Lott Shipping 251-433-1621 Navios Shipping 251-433-1536 Star Shipping (www.starshipping.com) 251-433-3800 Stiegler Shipping (www.stiegler.net) 251-639-7300 Norton Lilly 251-433-5401 Inchcape Shipping Service 251-461-2747
PENSACOLA, FL Star Shipping (www.starshipping.com) 251-433-3800
PASCAGOULA, MS Inchcape Shipping (www.iss-shipping.com) 251-461-2747
GULFPORT, MS Dole Fresh Fruit (www.dole.com) 228-864-8282 Chiquita Brands (www.chiquita.com) 228-864-6651
9260.14 Alternative Technology Response Equipment
IN-SITU BURNING (Note: Refer to USCG Eighth District ISB Plan) Fire Retardant Boom: MSRC 1-800-645-7745
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Flare Type - CCA (Clean Channel Association) (713)534-6195 Flare Type - MSRC (409)740-9188
Air Monitoring: USCG/GST SMART (713) 671-5113 (251) 441-6601 Consultants: SpilTec, Al Allen (425) 896-0988
DISPERSANT APPLICATION DISPERSANT AIRCRAFT Airborne Support, Inc. (ASI) (985) 851-6391
EADC (Emergency Aireo Dispersant Consordium) (207) 665-2362 (888) EADC14U
DISPERSANT SOURCES LOOP, Inc. (504) 363-9299 Clean Caribbean (954) 983-9880
ONDEO NALCO ENERGY SVCS| Melinda Fikes (281) 263-7434 (800) 366-2526 Location: Sugarland, TX CONSULTANTS The O’Brien’s Group (985) 781-0804
BIOREMEDIATION Oil Mop, Inc., Belle Chase, LA (504) 394-6110 Oppenheimer BioTechnology P. O. Box 5919 (512) 474-1016 Austin, TX 78763
9260.15 Trucking/Transportation Companies
U-HAUL (251) 343-7101 200 W I-65 Service Rd Mobile, AL 36608
9400 Area Planning Documentation
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9410 Discharge and Release History
9420 Risk Assessment
The Sector Mobile AOR contains 5 deepwater ports (Gulfport, Pascagoula, Mobile, Pensacola, and Panama City). Primary transportation routes and the navigational risks associated with each can be found in the NOAA Coast Pilot 5, Chapter 5. In addition to deep draft vessel traffic transiting the ports, there is a high volume of tugboat and barge traffic transiting the Gulf Intracoastal Waterway and the inland rivers of the Mobile COTP zone. Of the five deepwater ports, the greatest risk for a major spill is in the Pascagoula area. The Port of Pascagoula has the highest volume of tank vessel traffic in the Mobile COTP zone, and has several large refineries and chemical plants. There are numerous fixed platforms in the Mobile COTP zone, all of which are located in the western portion of the AOR. These platforms transfer petroleum products to shore via thousands of miles of pipelines. Vulnerability Analysis The entire coastline of Mississippi, Alabama and Northwest Florida can be considered environmentally sensitive due to salt and freshwater marsh areas that make up the coastal wetlands. A large part of the Mobile Coastline consists of the Gulf Islands National Seashore, which stretches 160 miles from Cat Island in Mississippi to the eastern tip of Santa Rosa Island in Florida. Horn and Petit Bois Islands located in Mississippi are federally designated wilderness areas. The deepwater entrance to Pascagoula harbor is the Horn Island Pass. For more information on environmentally sensitive areas, reference the Sector Mobile Geographic Specific Tactical Response Plan. Seasonal/ Weather Considerations While navigating the Gulf of Mexico presents few weather hazards, the ones that occur can be treacherous. Winter storms and cold fronts can generate gales and rough seas. Sea fog, frequent from December through April, can plague the mariner in open and coastal waters. During summer and fall, there is the threat from hurricanes.
9430 Planning Assumptions – Background Information
Subcommittees review applicable sections & are evaluated by Chairman and Steering Committee for final approval. Area Contingency Plans shall be reviewed and updated annually by the Area Committee. Plans shall be reviewed to ensure all information is current, and in particular, the following areas shall be looked at: emergency notification list, response equipment information (type and amount of equipment available), sensitive areas, hazard/risk assessment of the area, response strategies (changes based on new technology, new equipment, etc.), dispersant approval. Any changes to the plan must be noted on the record of changes page. The FOSC shall periodically conduct drills of removal capability, without prior notice, in areas for which Area Contingency Plans are required, to assess the effectiveness of such plans and relevant tank vessel and facility response plans. These drills may include participation by Federal, State, local agencies, owners and operators of vessels and facilities in the area, and private industry. The NSFCC will act as a clearinghouse for these exercises, participating in the development, execution, and evaluation to the fullest extent practicable, with the cognizant program managers of the USCG and
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EPA. The NSFCC may, in conjunction with the cognizant program managers of the USCG and EPA, impose unannounced area or multi-area exercises. [NOTE: The NSFCC is responsible for executing the National Response System Pollution Exercise Program (NRSPEP). All Coast Guard participation in exercises will be coordinated with and/or through the NSFCC.] All responses will be in the Sector Mobile COTP AOR unless conducted jointly with other AOR’s (as in SON’s exercises). All other assumptions will be as decided by the drill committee.
9440 Planning Scenarios
REFERENCE THE DIGITAL AREA CONTINGENCY PLAN ONLINE AT:
http://homeport.uscg.mil
The Digital ACP is also available on DVD and is maintained by FWCC FWRI & USCG Sector Mobile.
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