Cleanup Liability Developments You Need to Know Regulatory Updates Session 2012 WV Brownfields Conference Glade Springs Resort, Daniels, WV September 5, 2012 Gale Lea Rubrecht, Esquire 500 Lee Street, East, Suite 1600, Charleston, WV 25301 Phone: 304-340-1200 • Fax: 304-340-1130 galelea@jacksonkelly.com • www.jacksonkelly.com Liability updates you need to know • WV Land Stewardship Corporation Act. • Recent CERCLA “due care” case law. • EPA Guidance on Non-Affiliation Requirement for CERCLA Liability Protections • EPA Fact Sheets for Energy Projects on Brownfields • EPA statements on liability regarding CERCLA and RCRA sites. 2 www.jacksonkelly.com Why a WV Land Stewardship Corporation? • Senators Plymale, Browning, Jenkins & Foster • Introduced S.B. 552 on February 9, 2012. • Jointly address environmental and economic issues – Contribute to the state’s economy and tax base. – Promote the productive reuse of idled and underutilized commercial, industrial and mining properties – Foster reuse of sites with existing public infrastructure. – Promote private investment in West Virginia developable land and West Virginia businesses – Reduce unemployment by creating new or maintaining existing opportunities for the citizens of the state. 3 www.jacksonkelly.com What would the corporation do? • Land Stewardship: Assist the WV DEP, EPA, and other agencies with land stewardship for the long-term safeguarding of remediated sites using institutional controls (ICs) and engineering controls (ECs) (collectively IECs) to ensure that the remedy remains protective of human health and the environment; • Certified Sites: Identifying formerly used properties that are ready for redevelopment and construction and certify these properties as “project-ready” for specific industry profiles; and • Land Bank: Act as a land bank to accept title to formerly used properties as an intermediary step to help seek a purchaser, ready the property for reuse through environmental assessment, remediation, building demolition or other efforts. 4 www.jacksonkelly.com WV Non-Profit Corporation 501 (c) Non-Profit Status Biannual Report to the Legislature Power To Do All Things Necessary or Convenient to Implement the Legislative Purposes, Objectives and Provisions Governing Board of Directors Executive Director 5 www.jacksonkelly.com Land Stewardship Program • Safeguards sites remediated or closed with institutional or engineering controls (IEC) sites. • Eligible sites – Sites with IECs remediated or closed under a federal or state environmental program – Examples: brownfields, Resource Conservation and Recovery Act (RCRA) corrective action, Superfund, leaking underground storage tanks, closed landfills, open dumps, hazardous waste sites, and former mining sites with ongoing water treatment as part of mine reclamation efforts. • Voluntary with fees based on level of service. 6 www.jacksonkelly.com How would the VLS Program work? • Corporation provides information about various service options, drafts a term sheet for agreed upon services, and establishes a fee for services. • Remediators and site owners may choose to participate by submitting an application that would include the term sheet and paying the fee. • Underwriting review • After agreement upon the terms and services, the corporation issues a commitment letter. Source: WV Institutional Controls Focus Group Interim Report at 21, available at: http://www.dep.wv.gov/dlr/oer/voluntarymain/Pages/default.aspx. www.jacksonkelly.com 7 Land Stewardship Services • File the appropriate documents to establish and maintain any ICs or updating such documents when the site is leased, conveyed, subdivided or when remediation occurs; • Conduct physical inspections of the enrolled sites • Monitor and operate treatment systems and/or conduct routine surface water, groundwater and or gas monitoring and prepare any monitoring or inspection reports; 8 www.jacksonkelly.com Land Stewardship Services cont’d • Conduct periodic reviews of county land records for appropriate filings about IECs; • Notify the clerk of the county commission about the results of monitoring or tracking of such records; • Develop an environmental registry of IEC sites and provide for public access to such information; and • Coordinate and share data with WV811 (fka West Virginia Miss Utility). 9 www.jacksonkelly.com Land Bank Program • Acquire properties and prepare them for future use. – Inventory and classify all property held by VLSC according to status of title and suitability for use. – Facilitate an assembly of property for business needing a large complex. – Before acquiring any properties, the VLSC must conduct AAI to determine the environmental conditions associated with a property. – Conduct environmental assessment, remediation, monitoring and postclosure work. – Prepare sites to qualify as “certified sites”. – Convey sites to business for reuse. • Assist state and local government efforts for economic development. • Imagine how it will help the state’s competiveness! 10 www.jacksonkelly.com States with Land Bank Legislation • • • • • Michigan Ohio Georgia Indiana Texas • • • • Kentucky Maryland Missouri Tennessee Source: EPA Revitalization Handbook at p. 17 (2011). 11 www.jacksonkelly.com Certified Sites Program • Enable expedited property transactions for “certified sites” – Establish an inventory of ready for redevelopment and construction within 12 months or less from acquisition. – Certify these properties as “project-ready” for specific industry profiles and other categories of developable properties. – Standard criteria that real estate developers or businesses need when selecting a site. – Central source of certified sites. – Assist local government in identifying potential sites. • Provide more certainty in time, steps and costs to businesses expanding or locating within the state. • Imagine how it will improve the state’s competitive edge! 12 www.jacksonkelly.com States with Certified Sites Programs • • • • • • • • • • California Indiana Iowa Louisiana Michigan Minnesota Mississippi Missouri New York North Carolina • • • • • • • • • Ohio Oklahoma Oregon Pennsylvania South Carolina South Dakota Tennessee Washington Wisconsin See http://uscertifiedsites.com. 13 www.jacksonkelly.com Minimum Standards • A letter of support from a mayor, county commissioner or local economic development official • Site ownership/control information • Maps • Phase I environmental site assessment and, “if appropriate,” a Phase II environmental site assessment • For sites that are in the process of being remediated, documentation about the status and cleanup objectives • For sites that have already been remediated, “documentation of liability protection” 14 www.jacksonkelly.com Minimum Standards cont’d • Wetland delineation or WV DEP-approved mitigation plan • Water, wastewater, transportation, electric, natural gas, sewer, telecommunications and/or high speed communications infrastructure with “[c]apacity clearly identified.” – Alternatively, applicants may demonstrate the ability to construct water and wastewater infrastructure and pay for it. • “If possible, proposed pricing or transactional requirements with a description of any on-site improvements, current level of investment, and whether property can be parceled”. 15 www.jacksonkelly.com How would the voluntary certified sites program work? • Applicant submits an application for site certification and pays a fee. • If the corporation determines that the decision ready document satisfies its requirements, then the corporation issues a site certification. 16 www.jacksonkelly.com WHO – – – – – – – – – Responsible parties Landowners WVDEP U.S. EPA Economic development authorities Local governments Lenders Developers Communities WHAT – – – – Liability protection Financial assurance Cost savings Lessening government burdens – Facilitating property transfers and economic development – Help ensure long-term viability of risk-based cleanups 17 www.jacksonkelly.com Next Steps • Introduction and passage of legislation in 2013 • Planning – – – – Organizational documents for corporation Develop criteria for site certification program Develop criteria for accepting sites into the land bank Pilot stewardship program 18 www.jacksonkelly.com Additional Resources • Senate Bill 552 – http://www.legis.state.wv.us/Bill_Status/bills_text.cfm? billdoc=sb552%20intr.htm&yr=2012&sesstype=RS&i= 552 • WV Institutional Controls Focus Group Interim Report dated September 9, 2010 – http://www.dep.wv.gov/dlr/oer/voluntarymain/Docume nts/WVDEP%20IC%20Focus%20Group%20Interim% 20Report%209%2010%20Final.pdf 19 www.jacksonkelly.com Recent “Due Care” Cases • Board of County Commissioners v. Brown Group Retail, Inc., 768 F. Supp. 2d 1092 (D. Colo. 2011). • New York State Electric & Gas Corp. v First Energy Corp, 808 F. Supp. 2d 417(N.D.N.Y. 2011). • State of New York v Adamowicz, 2011 WL 4073894 (E.D.N.Y. Sept. 13, 2011). • Saline River Properties, LLC v. Johnson Controls, Inc., 823 F. Supp. 2d 670 (E.D. Mich. 2011). • Ashley II of Charleston, LLC v. PCS Nitrogen, Inc., 791 F. Supp. 431 (D.S.C. 2011), appeal pending, No. 11-1662 (4th Cir.). 20 www.jacksonkelly.com Board of County Commissioners v. Brown Group Retail, Inc., 768 F. Supp. 2d 1092 (D. Colo. 2011) • 1983 – County acquires property previously used as a rifle lens manufacturing plant with plans to convert the plant to a jail. • 1985 – During excavation, county’s contractor discovers buried tank. – Plumber and former plant employee examines the tank. – Tank contains liquid and solid material. – No testing and no consultation regarding environmental investigation or disposal. – Contractor demolishes tank and uses soils to backfill. • 2003 – County retains environmental consultant and sampling reveals solvents in groundwater and soil. • Court – Demolition of sediment trap containing solvents did not constitute due care. Source: 768 F. Supp. 2d at 1097-1102, 1121-22. 21 www.jacksonkelly.com New York State Electric & Gas Corp. v First Energy Corp, 808 F. Supp. 2d 417(N.D.N.Y. 2011) • 1971 – Booth purchases Site #1 (former MGP) – Booth did not perform a title search, a Phase I ESA, an appraisal, a survey or even walk the property before taking title. – Booth uses Site #1 to sell plumbing and heating products and leases a portion of the site to a telephone company. • Mid-1980s – NYSEG advises Booth that it was required to conduct an investigation of Site #1, and Booth grants access but does not participate in the investigation or response actions. • Late 1980s – Booth contractor removes a GW well during paving operations. Source: 808 F. Supp. 2d at 453-54. 22 www.jacksonkelly.com New York State Electric & Gas Corp. v First Energy Corp, 808 F. Supp. 2d 417(N.D.N.Y. 2011) • Early 1990s – NYSEG approaches Booth about purchasing the property to facilitate remediation of the site, but Booth declines to sell due to disruption to its business and loss of rental income. • Early 1990s – 2008 – Negotiations – NYSEG obtains an appraisal that valued the property at $350K in 2005. – Booth demands $2M plus relocation expenses. – NYSEG did not consider asking NY to initiate condemnation proceedings because that process would have taken 5 years. – NYSEG and DEC choose to implement remedy in a sequence that was not optimum from a technical perspective in light of Booth’s ownership. • 2008 – Sales Agreement – NYSEG agrees to pay Booth $1.8M and grants Booth a right of first offer. – Booth agrees to vacate premises within 8 months. • 2010 – Booth vacates the premises. Source: 808 F. Supp. 2d at 454-57. 23 www.jacksonkelly.com New York State Electric & Gas Corp. v First Energy Corp, 808 F. Supp. 2d 417(N.D.N.Y. 2011) • 1977 – Booth acquires Site #2 (also former MGP) from NYSEG. – Booth performs no pre-acquisition due diligence. – Booth uses Site #2 to sell hardware, plumbing, heating, and electrical supplies. • Mid-1980s – NYSEG suggests a trade of portions of Site #2 to facilitate remediation. • 1990s – Negotiations • 2003 – Sale Agreement – Booth conveys western portion to NYSEG for $225K plus moving expenses and damages to parking lot. – Booth retains rights to lease premises and to purchase the land back after remediation. • 2008 – NYSEG offers $25K for another portion but Booth declines. Source: 808 F. Supp. 2d at 459-60. 24 www.jacksonkelly.com New York State Electric & Gas Corp. v First Energy Corp, 808 F. Supp. 2d 417(N.D.N.Y. 2011) • Court: Booth established due care for Site #2 but not Site #1. – Due care requires a defendant to take affirmative action to protect the public from the threat posed by the release of hazardous substances. – Booth was “under no statutory obligation to independently investigate and remediate the two sites being addressed by NYSEG.” – However, CERCLA does require Booth’s cooperation in efforts of others to protect human health and the environment. Source: 808 F. Supp. 2d at 517-18. 25 www.jacksonkelly.com New York State Electric & Gas Corp. v First Energy Corp, 808 F. Supp. 2d 417(N.D.N.Y. 2011) • Booth failed to exercise due care for Site #1. – – – – Booth’s “vigorous negotiation stance”. Booth’s untimeliness in responding to NYSEG’s proposals. Booth's aggressive price demand. The delay caused by Booth complicated remediation and exacerbated the problem. • NYDEC wanted NYSEG to first remove the former gasholders and purifying houses located on Booth’s property, and then address the downgradient contamination, but because NYSEG was unable to obtain control of the building, it addressed the downgradient contamination first which also allowed continued migration of coal tar and other MGP waste. – Booth retained the option to repurchase the clean property for $1. Source: 808 F. Supp. 2d at 457, 518-519, & 533. 26 www.jacksonkelly.com New York State Electric & Gas Corp. v First Energy Corp, 808 F. Supp. 2d 417(N.D.N.Y. 2011) • Booth exercised due care for Site #2. – While negotiations were protracted, the evidence did not suggest that Booth was responsible for the delay. – Booth cooperated with NYSEG • permitting access and • providing volunteer manpower and equipment to assist with the site investigation and remediation. • Booth ordered to pay FirstEnergy: – $160K as its equitable share of past response costs; – 15% of future costs and $19 K in pre-judgment interest; and – 6.72% of all response costs incurred by NYSEG at Site #1. Source: 808 F. Supp. 2d at 457, 519, 535 & 542. 27 www.jacksonkelly.com State of New York v Adamowicz, 2011 WL 4073894 (E.D.N.Y. Sept. 13, 2011) • 1983 – Multi-level, multi tenant property in New York – Adamowicz, indvidually and as trustee, owns the property, and One Adams Blvd. Realty (OABR) manages it. – National Heatset Printing (NHP) leases space for a 5-year term. – NHP uses the premises for lithographic tri-color printing and generates spent solvents and used inks (i.e., hazardous waste). • Health department (SCDHS) notifies NHP that its discharge of wastewater into on-site leaching pools is a violation of environmental laws. – Connect the discharge to the municipal sewer system or cease all industrial discharge and hire an approved waste remover 28 www.jacksonkelly.com State of New York v Adamowicz, 2011 WL 4073894 (E.D.N.Y. Sept. 13, 2011) • 1985 – Unbermed waste drums, stained soil, etc. • 1986 – Consent Order to bring facility into compliance. • 01/87 – Property connected to municipal sewer system. – Nearly 4 years after being directed to do so! • • • • 11/87 – NHP files for bankruptcy 02/88 – SCDHS directs NHP to clean out leaching pools. 05/88 – Inspections find open, leaking drums, staining, etc. 11/1988 – SCDHS issues complaint against Adamowicz. 29 www.jacksonkelly.com State of New York v Adamowicz, 2011 WL 4073894 (E.D.N.Y. Sept. 13, 2011) • 1988 – OABR begins implementing response actions. – – – – Removing the contents of the leaching pools; Investigating the pool’s connection to an overflow pool; Removing abandoned drums and containers; and Implementing a remedial investigation and treatment system. • 1990 – OABR acquires title to the property. • 1994 – NYDEC notifies Adamowicz that the site was being considered for treatment as a Superfund site and that Adamowicz/OABR could choose to clean it up. 30 www.jacksonkelly.com State of New York v Adamowicz, 2011 WL 4073894 (E.D.N.Y. Sept. 13, 2011) • 1997 – NYDEC begins site investigation/remediation. • 2009 – NYDEC seeks cost recovery under CERCLA. – OABR invokes third-party defense under CERCLA, contending it spent > $1 million to address environmental concerns. • 2011 – District court decision – Did OABR exercise “due care” and take “precautions against foresseable” acts, omissions, and consequences to be entitled to the third-party defense under CERCLA? 31 www.jacksonkelly.com State of New York v Adamowicz, 2011 WL 4073894 (E.D.N.Y. Sept. 13, 2011) • No: Defendants failed to take action for 5 years. – Defendant owners knew the nature of NHP’s business from the lease and periodic inspections by Adamowicz or his father. – Lease expressly gave the landlord the right to enter the premises if it was abandoned or the tenant had defaulted on its rent payments, and this right-of-entry had been triggered by the time state inspectors observed staining and improperly stored drums. – Adamowicz was aware the site contained leaching pools and was not connected to the municipal sewer system until 1987. – Events took place before the bankruptcy filing and the SCHDS February 1988 notice. – OABR was not a new owner. It or its predecessor had been in possession of the site since at least 1980 and charged with knowledge of environmental conditions at the site. Source: Memorandum & Order, at pp.27-28 (E.D.N.Y. March 31, 2011). 32 www.jacksonkelly.com Saline River Properties, LLC v. Johnson Controls, Inc., 823 F. Supp. 2d 670 (E.D. Mich. 2011) • Site has 3-to-4 acre concrete slab. • Owner knows there is contamination beneath the slab. • Owner’s environmental expert advised against breaking up concrete slab. • Owner breaks up concrete slab. • Owner failed to take any measures to prevent rainwater infiltration through the broken up building. • Court – Owner failed to exercise due care. Source: 823 F. Supp. 2d at 688-89. 33 www.jacksonkelly.com Magnolia Development Project Industrial Area Along the Ashley River in Charleston and North Charleston, SC • 100 years of industrial use: – 2 former phosphate fertilizer manufacturing plants – 1 wood-treatment facility – 4 Superfund Sites • 43 out of 200 acres at issue in Ashley II • Proposed multi-use real estate development 34 www.jacksonkelly.com Ashley II of Charleston, LLC v. PCS Nitrogen, Inc., No. 11-1662 (4th Cir.) • District court denies Ashley BFPP liability protection – Ashley failed to show that all disposals of hazardous substances occurred before site acquisition. – Ashley failed to exercise “appropriate care” with regard to hazardous substances found at the site. • Failed to “clean out and fill in” the sumps • Failed to prevent, investigate, or remove a “debris pile” on the site for “over a year”. • Failed to maintain the ROC cover on the Site. – Ashley failed to establish non-affiliation with PRPs. 35 www.jacksonkelly.com Ashley’s Arguments • The 4th Circuit should adopt a “new relaxed standard” for BFPPs, rather than the “heightened liability standards” of CERCLA §107(a). • Ashley proved compliance with the “no affiliation” condition as intended by CERCLA §101(40)(H). • Ashley proved it exercised appropriate care as intended by CERCLA §101(40)(H). Source: Brief of Appellee Ashley II of Charleston, LLC, at pp. 64-81, filed June 16, 2012, in No. 11-1662. www.jacksonkelly.com 36 Will the rules change ? • What are the implications of a new relaxed standard for BFPPs? • What would this mean for the appropriate steps requirement for BFPPs? • Will the 4th Circuit rule that passive migration does not constitute “disposal” and that human involvement is required for “disposal” for purposes of a BFPP? 37 www.jacksonkelly.com “No Affiliations” Enforcement Discretion Guidance • “No Affiliations” Requirement – Landowners seeking to avoid CERCLA liability cannot be affiliated with a PRP. • Statutory exceptions – Instruments by which title to the facility is conveyed or financed. • Examples: Deeds, title insurance, and agreements with third-party lender. – Contracts for the sale of goods or services. • Example: Contract for snow removal. Source: EPA September 21, 2011 “Enforcement Discretion Guidance Regarding the Affiliation Language of CERCLA’s Bona Fide Prospective Purchaser and Contiguous Property owner Liability Protections,” available at: http://www.epa.gov/compliance/resources/policies/cleanup/superfund/affiliation-bfpp-cpo.pdf. www.jacksonkelly.com 38 “No Affiliations” Enforcement Discretion Guidance • Relationships that EPA “generally intends not to treat as disqualifying affiliations” – Relationships at other properties • Example: Existing lease agreements at other properties unrelated to the contaminated property. – Post-acquisition relationships • Example: Buyer acquires a contaminated industrial park from a seller who was an owner at the time of disposal at the industrial park and the seller later leases a warehouse in the industrial park to the buyer. Source: EPA September 21, 2011 “Enforcement Discretion Guidance Regarding the Affiliation Language of CERCLA’s Bona Fide Prospective Purchaser and Contiguous Property owner Liability Protections,” available at: http://www.epa.gov/compliance/resources/policies/cleanup/superfund/affiliation-bfpp-cpo.pdf. www.jacksonkelly.com 39 “No Affiliations” Enforcement Discretion Guidance • Relationships that EPA “generally intends not to treat as disqualifying affiliations” cont’d – Documents that typically accompany title transfer • Example: Indemnification agreements that allocate responsibility for cleanup costs, insurance, and other agreements that are typically created as part of the transfer of title. – Tenants seeking to purchase property that they lease • If the tenant/purchaser is a PRP, then the tenant/purchaser cannot qualify as a BFPP or CPO. • If the landlord is a PRP, then an analysis of the site-specific facts will be required. 40 www.jacksonkelly.com Energy Projects on Brownfields • EPA Fact Sheets – 03/2011 – Siting Renewable Energy Projects While Addressing Environmental Issues – 12/2011 – RE-Powering America’s Land Fact Sheet: Siting Renewable Energy Projects While Addressing Environmental Issues. 41 www.jacksonkelly.com Addressing Liability Concerns • EPA is aware … – “EPA is aware that some prospective purchasers, developers, and lenders are hesitant to become involved with the reuse of potentially contaminated properties because of fear they might be held liable for environmental contamination.” • Tools and Policies – “EPA developed a variety of tools and policies to address these liability concerns and ensure protective cleanups while facilitating revitalization.” – “Please see: www.epa.gov/renewableenergyland/tools.htm for more information on the tools and resources available to address liability concerns.” 42 www.jacksonkelly.com Addressing Liability Concerns • Consider environmental insurance – “In addition, private sector environmental insurance may be available to assist with addressing liability concerns.” • Consult with legal counsel and WVDEP – “Given that most potentially contaminated properties are addressed under state programs, EPA encourages renewable energy developers to consult with legal counsel and their appropriate state…environmental protection agencies.” • Consider the WV VRP – “Since 2008, all states have programs or policies to provide some level of liability protection to new owners or lessees in specific situations.” 43 www.jacksonkelly.com Need more information? • EPA/NREL Decision Trees – http://www.epa.gov/oswercpa/docs/solar_decision_tree.pdf – http://www.epa.gov/oswercpa/docs/wind_decision_tree.pdf • NALGEP primer, “Cultivating Green Energy on Brownfields: A Nuts and Bolts Primer for Local Governments” – http://www.resourcesaver.com/ewebeditpro/items/O93F24962.pdf • EPA Handbook on Siting Renewable Energy Projects While Addressing Environmental Issues – http://www.epa.gov/oswercpa/docs/handbook_siting_repowering_projec ts.pdf 44 www.jacksonkelly.com Superfund Site • “The PA/SI phase offers time for renewable energy screening but uncertainties about the extent of contamination (and thus liability) will make renewable energy development unlikely.” • “The RI/FS phase allows the opportunity to fully assess technical requirements and incorporate renewable energy development into reuse planning. At this point, the extent of contamination is better characterized and site cleanup alternatives are being considered. Thus, technical renewable energy development considerations can proceed with more clarity about future actions.” Source: EPA Handbook, Figure 4-1 & 4.1.3. www.jacksonkelly.com 45 RCRA Site • “The site identification stage offers time for renewable energy screening but uncertainties about the extent of contamination (and thus liability) will make renewable energy development unlikely.” • RCRA Facility Assessment (RFA), RCRA Facility Investigation (RFI), and Interim Measures – “Identify…legal obligations and clean-up liability.” Source: EPA Handbook, Figure 4-3. www.jacksonkelly.com 46 Liability Relief Resources • EPA Fact Sheet: Siting Renewable Energy on Contaminated Property: Addressing Liability Concerns. • Brownfields Liability Relief Act. • Enforcement Tools that Address Liability Concerns – E.g., Lender Liability Fact Sheet – Provides answers to frequently asked questions regarding Superfund, Brownfields and lender liability. • The Revitalization Handbook – "Revitalizing Contaminated Sites: Addressing Liability Concerns (The Revitalization Handbook)". www.epa.gov/compliance/resources/publications/cleanup/brownfield s/handbook/index.html. • Top 10 Questions to Ask When Buying a Superfund Site. www.epa.gov/compliance/resources/publications/cleanup/superfund /top-10-ques.pdf Source: EPA Handbook, Appendix E. www.jacksonkelly.com 47 Liability Relief Resources cont’d • CERCLA Liability and Local Government Acquisitions and Other Activities www.epa.gov/compliance/resources/publications/cleanup/brownfield s/local-gov-liab-acq-fs-rev.pdf • Brownfields and Land Revitalization Cleanup Enforcement website www.epa.gov/enforcement/cleanup/revitalization/index.html • CERCLA, Brownfields and Lender Liability Fact Sheet www.epa.gov/swerosps/bf/aai/lenders_factsheet.pdf • Other Cleanup Enforcement Policies and Guidance www.epa.gov/compliance/resources/policies/cleanup/index.html Source: EPA Handbook, Appendix E. www.jacksonkelly.com 48 Gale Lea Rubrecht Jackson Kelly PLLC 500 Lee Street, East, Suite 1600 Charleston, WV 25301 E-mail: galelea@jacksonkelly.com Tel: 304-340-1200 Fax: 304-3401130 49 www.jacksonkelly.com