Alabama
Small Business
Oil Spill
Recovery
Resources
July 2010
Table of Contents
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Alabama Small Business Development Centers……………………………………. 2
Baldwin EDA and Faulkner Regional Initiative……………………………………… 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…………………………………………………………..
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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.
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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
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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
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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
ƒ Consult with a financial advisor if applicable
ƒ If you do not have a financial advisor you can contact your local Chamber of Commerce to find
one
ƒ Business License Number
ƒ Description of the business
ƒ Description of how business was impacted by the incident
ƒ Tax returns
ƒ Historical monthly P&L detailing revenue and expenses
ƒ Current monthly P&L
ƒ Loss calculation (historical revenue and current revenue
ƒ Any other documentation you can provide to substantiate your loss
Individual
ƒ W-2
ƒ 1099
ƒ Description of how you were impacted by the incident
ƒ Loss Calculation (historical wage information and current wage information)
ƒ Employer Name
ƒ Letter from employer indicating employee was let go due to the incident (if applicable)
ƒ Any other documentation to substantiate your loss
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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.
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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.
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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
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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
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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.
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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 1-800537-8249 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
Alabama: Bayou LaBatre
Mississippi: Bay St Louis, Biloxi
Louisiana: New Orleans East,
Venice, Gretna
Spanish
Alabama:
Bayou LaBatre, Orange Beach,
Mobile
Cambodian
Mississippi:
Bay St Louis
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.
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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
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BP Important Numbers
Claims:
BP and Federal Government Hotline :
BP Employment Claims:
To report oiled wildlife :
To discuss spill related damage / claims:
To register as a consultant :
To make suggestions :
To report and register boats to assist :
Oil Spill Employment :
Transocean Hotline :
MI Swaco Hotline :
BP Family and Third Party Hotline :
1-800-440-0858
1-866-448-5816
1-800-440-0858
1-866-557-1401
1-800-440-0858 or http://bit.ly/cEe9WU>
1-281-366-5511
1-281-366-5511
1-281-366-5511
1-281-538-0000
1-832-587-8554
1-888-318-6765
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:
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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:
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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.
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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?
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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
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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)
-Loss of Profits & Earning Capacity
-Loss of Gov't Revenue
-Increased Public Services
Tom Morrison
Chief Claims Adjudication
Division
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
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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:
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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?
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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:
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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.
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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
Harry Roberts Community House
300 E. 16th Avenue
Gulf Shores, AL 36542
Mobile County
Bayou LaBatre Community Center
12745 Padgett Switch Road
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, nonprofit 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.
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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
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-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
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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
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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
Lost wages or income
Property damage
Physical damage
Tax Treatment
Taxable
Non-taxable (if payment does not exceed basis in property)
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 selfemployment for purposes of the self-employment tax. For more information about reporting selfemployment 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:
[email protected]
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 877847-7470.
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)
(251) 219-5614
401 North Water Street
Mobile, AL 36602
http://www.press-register.com
[email protected]
The Birmingham News Newsroom
(205) 325-2444
2201 4th Avenue North
Birmingham, AL 35203
http://www.bhamnews.com
[email protected]
Baldwin Register (Daphine)
(251) 219-5477
9102 Independence Ave
Daphne, AL 36526
[email protected]
The Huntsville Times Newsroom
(256) 532-4000
2317 South Memorial Parkway
Huntsville, AL 35801
http://www.htimes.com
[email protected]
Baldwin Register (Bay Minette)
(251) 937-6677
208 E. Second St, Suite 2
Bay Minette, AL 36507
[email protected]
Birmingham Business Journal
(205) 443-5600
2140 11th Ave South Suite 205
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 Office WKRG News 5
(251) 479-5555
WKRG-TV
555 Broadcast Dr.
Mobile, Alabama 36606
[email protected]
Mobile News Bureau
News Tip Hotline: 251-602-1558
News Hotline: 877-ITELL15 (483-5515)
Fax: 251-602-1550
Baldwin County News Bureau
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
661 Azalea Road
Mobile, AL 36609
[email protected]
[email protected]
http://www.local15tv.com
WJTC-TV UPN 44 Pensacola/Mobile
(251) 602-1500
661 Azalea Road
Mobile, AL 36609
[email protected]
[email protected]
Birmingham
WIAT-TV 42 Birmingham
(205) 322-4200
2075 Golden Crest Drive
Birmingham, AL 35209
WKRG-TV 5 Mobile
[email protected]
WABM-TV 68 Birmingham
(205) 943-2168
651 Beacon Parkway W Suite 105
Birmingham, AL 35209
http://www.wabm68.com/inside/contact.shtml
WBRC-TV 6 Birmingham
(205) 583-4333
P.O. Box 6
Birmingham, AL 35201
[email protected]
WVTM-TV 13 Birmingham
(205) 933-1313
1732 Valley View Drive
Birmingham, AL 35209
[email protected]
Montgomery
WAKA-TV 8 Montgomery
(334) 271-8888
3020 East Boulevard
Montgomery, AL 36116
[email protected]
http://www.fox20.com/subindex/about_us/contac
t_us
WNCF-TV 32 Montgomery
(334) 270-3200
3251 Harrison Road
Montgomery, AL 36109
[email protected]
WCOV-TV 20 Montgomery
(334) 288-7020
WCOV-TV Fox 20
1 WCOV Avenue
Montgomery, AL 36111
WSFA-TV 12 Montgomery
(334) 288-1212
12 East Delano Ave
40
Montgomery, AL 36105
Scott Duff
Huntsville
[email protected]
WAAY-TV 31 Huntsville
(256) 533-3131
1000 Monte Sano Blvd
Huntsville, AL 35801
[email protected]
WHNT-TV 19 Huntsville
200 Holmes Avenue
Huntsville, AL 35801
http://www.whnt.com/about/
WAKA-TV 48 Huntsville
(256) 533-4848
1414 N Memorial Parkway
Huntsville, AL 35801
[email protected]
WZDX-TV Fox 54 Huntsville
(256) 533-5454
1309 N Memorial Pkwy
Huntsville, AL 35801
[email protected]
Tuscaloosa
WVUA-TV 7 Tuscaloosa
(205) 348-7000
P.O. Box 870172
Tuscaloosa, AL 35487
[email protected]
WCFT/WJSU ABC 33/40 Tuscaloosa/Anniston
(205) 203-6397
P.O. Box 360039
Birmingham, AL 35236
http://cfc.abc3340.com/contact.cfm
Legislator Contact Info
City of Orange Beach
Mayor Tony Kennon
251-981-6810
tkennon@cityoforangebeach.
com
Baldwin County
Commissioner Frank Burt
251-937-0395
[email protected]
Commissioner
David Bishop
251-990-4606
[email protected]
Commissioner
Wayne Gruenloh
[email protected]
State of Alabama
United States
Representative
Steve McMillan
334-242-7723
[email protected]
.us
Representative
Jo Bonner
202-225-4931
http://bonner.house.gov/
Senator
Trip Pittman
334-242-7897
[email protected]
Governor Bob Riley
334-242-7100
http://www.governor.alabama
.gov/
Commissioner
Charles Gruber
251-943-5061
[email protected]
251-972-8502
41
Senator Richard Shelby
202-224-5744
[email protected]
Senator Jeff Sessions
202-224-4124
[email protected]
President Barack Obama
202-456-1111
http://www.whitehouse.gov/c
ontact
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
(850) 934-2600
National Park Service (www.nps.gov)
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
South Broad Street
Mobile, AL 36615
(251)441-6213
fax:
(251) 441-6169
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
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Mobile County
411,721
3.0%
399,843
7.3%
26.3%
12.3%
52.2%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
Persons of Hispanic or Latino origin, percent, 2008 (b)
White persons not Hispanic, percent, 2008
61.9%
34.4%
0.7%
1.8%
Z
1.2%
1.9%
60.4%
71.0%
26.4%
0.5%
1.0%
Z
1.1%
2.9%
68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
58.1%
2.3%
4.6%
76.7%
18.6%
86,863
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
180,851
68.8%
17.7%
$80,500
Households, 2000
Persons per household, 2000
Median household income, 2008
Per capita money income, 1999
Persons below poverty level, percent, 2008
150,179
$40,951
$17,178
18.6%
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Mobile County
9,421
159,702
2.1%
27,849
27,900
45
25.2
24.8
2,158,576
72.5%
15.3%
$85,100
2.61
1,737,080
2.49
$42,586
$18,189
15.9%
Alabama
105,627
1,722,834
4.2%
313,813
309,544
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
10.9%
0.9%
2.6%
F
0.8%
27.9%
9.3%
0.9%
1.4%
0.0%
0.8%
26.4%
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
5,666,741
3,144,855
4,073,954
$10,194
438,793
2,416
3,201,716
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
Escambia County
People QuickFacts
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Escambia County
37,434
-2.6%
38,440
6.4%
23.0%
14.7%
49.0%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
Persons of Hispanic or Latino origin, percent, 2008 (b)
White persons not Hispanic, percent, 2008
63.1%
32.1%
3.2%
0.3%
Z
1.3%
1.4%
61.9%
71.0%
26.4%
0.5%
1.0%
Z
1.1%
2.9%
68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
61.3%
0.6%
2.4%
68.5%
10.6%
9,190
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
24.8
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
16,873
77.1%
7.5%
$66,700
Households, 2000
Persons per household, 2000
Median household income, 2008
14,297
$32,009
46
25.5
2,158,576
72.5%
15.3%
$85,100
2.48
1,737,080
2.49
$42,586
Per capita money income, 1999
Persons below poverty level, percent, 2008
$14,396
24.1%
$18,189
15.9%
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
Escambia County
846
10,404
-10.9%
2,058
2,272
9.0%
S
F
F
F
26.3%
Alabama
105,627
1,722,834
4.2%
313,813
309,544
9.3%
0.9%
1.4%
0.0%
0.8%
26.4%
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
531,604
205,495
275,070
$7,138
22,248
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
277,062
20
Baldwin County
People QuickFacts
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Baldwin County
179,878
28.1%
140,415
6.4%
23.4%
16.4%
51.1%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
Persons of Hispanic or Latino origin, percent, 2008 (b)
White persons not Hispanic, percent, 2008
87.8%
10.0%
0.5%
0.5%
Z
1.0%
2.9%
85.1%
71.0%
26.4%
0.5%
1.0%
Z
1.1%
2.9%
68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
53.2%
2.1%
4.0%
82.0%
23.1%
28,693
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
24.8
47
25.9
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
103,813
79.5%
18.9%
$122,500
Households, 2000
Persons per household, 2000
Median household income, 2008
Per capita money income, 1999
Persons below poverty level, percent, 2008
55,336
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
Baldwin County
5,124
56,273
26.5%
15,151
14,563
3.2%
1.3%
0.9%
F
1.1%
22.9%
Alabama
105,627
1,722,834
4.2%
313,813
309,544
9.3%
0.9%
1.4%
0.0%
0.8%
26.4%
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
1,171,949
979,646
1,820,932
$12,297
274,788
2,166
984,983
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
$51,957
$20,826
9.9%
2,158,576
72.5%
15.3%
$85,100
2.5
1,737,080
2.49
$42,586
$18,189
15.9%
Covington County
People QuickFacts
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Covington County
36,678
-2.5%
37,633
6.3%
22.3%
19.0%
52.3%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
Persons of Hispanic or Latino origin, percent, 2008 (b)
85.2%
13.1%
0.6%
0.3%
Z
0.8%
1.1%
71.0%
26.4%
0.5%
1.0%
Z
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
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
63.1%
0.6%
2.0%
68.4%
12.2%
9,780
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
19,111
77.7%
6.3%
$56,700
Households, 2000
Persons per household, 2000
Median household income, 2008
Per capita money income, 1999
Persons below poverty level, percent, 2008
15,640
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
Covington County
895
11,544
5.7%
2,293
2,575
F
F
F
F
F
27.8%
Alabama
105,627
1,722,834
4.2%
313,813
309,544
9.3%
0.9%
1.4%
0.0%
0.8%
26.4%
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
510,459
338,798
327,573
$8,855
25,020
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
$33,773
$15,365
18.9%
49
319,897
23.6
24.8
2,158,576
72.5%
15.3%
$85,100
2.37
13
1,737,080
2.49
$42,586
$18,189
15.9%
Geneva County
People QuickFacts
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Geneva
County
25,961
0.8%
25,762
6.0%
21.7%
17.0%
51.4%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
Persons of Hispanic or Latino origin, percent, 2008 (b)
White persons not Hispanic, percent, 2008
87.6%
10.6%
0.8%
0.2%
Z
0.8%
2.6%
85.1%
71.0%
26.4%
0.5%
1.0%
Z
1.1%
2.9%
68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
64.2%
0.8%
2.1%
65.6%
8.7%
6,786
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
24.8
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
12,373
80.6%
4.9%
$55,900
Households, 2000
Persons per household, 2000
Median household income, 2008
Per capita money income, 1999
Persons below poverty level, percent, 2008
10,477
$32,027
$14,620
17.8%
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
50
27.2
2,158,576
72.5%
15.3%
$85,100
2.43
Geneva
County
4,676
6.0%
1,660
1,816
F
F
F
F
473
1,737,080
2.49
$42,586
$18,189
15.9%
Alabama
105,627
1,722,834
4.2%
313,813
309,544
9.3%
0.9%
1.4%
0.0%
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
F
15.6%
0.8%
26.4%
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
88,256
D
121,587
$4,770
6,522
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
220,788
10
Washington County
People QuickFacts
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Washington County
17,069
-5.7%
18,097
5.4%
24.0%
15.4%
51.3%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
Persons of Hispanic or Latino origin, percent, 2008 (b)
White persons not Hispanic, percent, 2008
65.3%
25.8%
7.8%
0.1%
Z
1.0%
1.1%
64.6%
71.0%
26.4%
0.5%
1.0%
Z
1.1%
2.9%
68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
74.5%
0.5%
2.0%
72.3%
8.6%
3,824
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
24.8
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
8,320
88.1%
1.8%
$63,000
2,158,576
72.5%
15.3%
$85,100
Households, 2000
Persons per household, 2000
Median household income, 2008
Per capita money income, 1999
Persons below poverty level, percent, 2008
6,705
1,737,080
2.49
$42,586
$18,189
15.9%
$37,076
$14,081
18.2%
51
34.6
2.69
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
Washington County
253
3,170
-7.0%
1,097
998
F
F
F
F
F
S
Alabama
105,627
1,722,834
4.2%
313,813
309,544
9.3%
0.9%
1.4%
0.0%
0.8%
26.4%
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
D
D
53,985
$3,012
1,756
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
6
133,224
Clarke County
People QuickFacts
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Clarke
County
26,042
-6.6%
27,873
6.1%
24.8%
15.6%
52.7%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
Persons of Hispanic or Latino origin, percent, 2008 (b)
White persons not Hispanic, percent, 2008
55.2%
43.8%
0.3%
0.2%
Z
0.6%
0.9%
54.6%
71.0%
26.4%
0.5%
1.0%
Z
1.1%
2.9%
68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
69.8%
0.5%
2.1%
70.8%
12.1%
6,433
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
24.8
52
26.2
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
12,955
81.2%
6.4%
$67,900
Households, 2000
Persons per household, 2000
Median household income, 2008
Per capita money income, 1999
Persons below poverty level, percent, 2008
10,578
$34,101
$14,581
20.6%
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
2,158,576
72.5%
15.3%
$85,100
2.6
Clarke
County
7,433
-5.3%
2,012
1,898
S
F
F
F
F
33.6%
499,626
33,341
262,080
$9,518
18,477
210,239
689
64
1,737,080
2.49
$42,586
$18,189
15.9%
Alabama
105,627
1,722,834
4.2%
313,813
309,544
9.3%
0.9%
1.4%
0.0%
0.8%
26.4%
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
Monroe County
People QuickFacts
Population, 2009 estimate
Population, percent change, April 1, 2000 to July 1, 2009
Population estimates base (April 1) 2000
Persons under 5 years old, percent, 2008
Persons under 18 years old, percent, 2008
Persons 65 years old and over, percent, 2008
Female persons, percent, 2008
Monroe County
22,389
-8.0%
24,324
6.1%
25.1%
14.6%
52.2%
Alabama
4,708,708
5.9%
4,447,382
6.7%
24.1%
13.8%
51.6%
White persons, percent, 2008 (a)
Black persons, percent, 2008 (a)
American Indian and Alaska Native persons, percent, 2008 (a)
Asian persons, percent, 2008 (a)
Native Hawaiian and Other Pacific Islander, percent, 2008 (a)
Persons reporting two or more races, percent, 2008
57.0%
40.7%
1.1%
0.3%
Z
0.9%
71.0%
26.4%
0.5%
1.0%
Z
1.1%
53
Persons of Hispanic or Latino origin, percent, 2008 (b)
White persons not Hispanic, percent, 2008
0.9%
56.4%
2.9%
68.4%
Living in same house in 1995 and 2000, pct 5 yrs old & over
Foreign born persons, percent, 2000
Language other than English spoken at home, pct age 5+, 2000
High school graduates, percent of persons age 25+, 2000
Bachelor's degree or higher, pct of persons age 25+, 2000
Persons with a disability, age 5+, 2000
Mean travel time to work (minutes), workers age 16+, 2000
69.0%
0.3%
2.0%
67.9%
11.8%
4,983
57.4%
2.0%
3.9%
75.3%
19.0%
945,705
24.8
Housing units, 2008
Homeownership rate, 2000
Housing units in multi-unit structures, percent, 2000
Median value of owner-occupied housing units, 2000
11,639
80.4%
5.5%
$66,900
Households, 2000
Persons per household, 2000
Median household income, 2008
Per capita money income, 1999
Persons below poverty level, percent, 2008
9,383
$34,072
$14,862
21.8%
Business QuickFacts
Private nonfarm establishments, 2007
Private nonfarm employment, 2007
Private nonfarm employment, percent change 2000-2007
Nonemployer establishments, 2007
Total number of firms, 2002
Black-owned firms, percent, 2002
American Indian and Alaska Native owned firms, percent, 2002
Asian-owned firms, percent, 2002
Native Hawaiian and Other Pacific Islander owned firms, percent, 2002
Hispanic-owned firms, percent, 2002
Women-owned firms, percent, 2002
Monroe County
430
7,202
-13.9%
1,525
1,434
15.8%
F
F
F
F
26.0%
Alabama
105,627
1,722,834
4.2%
313,813
309,544
9.3%
0.9%
1.4%
0.0%
0.8%
26.4%
Manufacturers shipments, 2002 ($1000)
Wholesale trade sales, 2002 ($1000)
Retail sales, 2002 ($1000)
Retail sales per capita, 2002
Accommodation and foodservices sales, 2002 ($1000)
Building permits, 2008
Federal spending, 2008
952,140
61,572
150,163
$6,258
14,132
66,686,220
43,641,369
43,784,342
$9,771
4,692,297
17,464
47,965,756
54
178,882
23.3
2,158,576
72.5%
15.3%
$85,100
2.57
8
1,737,080
2.49
$42,586
$18,189
15.9%
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
1st Notice of
Loss
Local Claims
Representative
Claimant is
contacted
Claims Form
Completed
ESIS
Claims
Decision
Approve
Claims Form
Payment
Processed
Finance Section Chief
3
Local Finance
Section Chief
ESIS Local Claims
Representative
ESIS Claims
Hotline
MC 252 IMT Claims Process
Receive
Claim
Notice
Issue 1st
Notice of
Loss
Forward
Claim for
Payment
Approval
Contact
Claimant
Process
Claim
Payment
Decision
Claim
$501$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.
TH ÔNG TIN THIẾT TH Ự C VỀ VIỆ C K HIẾ U N ẠI
Deepwater Oil Spill BP & NPFC Claims
FREQUENTLY ASKED QUESTIONS
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
Alabama: Bayou LaBatre
Mississippi: Bay St Louis, Biloxi
Louisiana: New Orleans East, Venice, Gretna
Spanish
Alabama:
Bayou LaBatre, Orange Beach,
Mobile
Cambodian
Mississippi:
Bay St Louis
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.
3!
!
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Publication 547
Cat. No. 15090K
Department
of the
Treasury
Internal
Revenue
Service
Casualties,
Disasters,
and Thefts
For use in preparing
2009 Returns
Contents
What’s New for 2009 . . . . . . . . . . . . . . .
1
What’s New for 2010 . . . . . . . . . . . . . . .
1
Reminder . . . . . . . . . . . . . . . . . . . . . .
1
Introduction . . . . . . . . . . . . . . . . . . . . .
2
Casualty . . . . . . . . . . . . . . . . . . . . . . .
2
Theft . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Loss on Deposits . . . . . . . . . . . . . . . . .
3
Proof of Loss . . . . . . . . . . . . . . . . . . . .
3
Figuring a Loss . . . . . . . . . . . . . . . . . .
4
Deduction Limits . . . . . . . . . . . . . . . . .
7
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 Schedule 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 (instead 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
faster and easier by:
Internet www.irs.gov
Oct 21, 2009
Reminder
Photographs of missing children. The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children. Photographs of missing children selected
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by the Center may appear in this publication on
pages that would otherwise be blank. You can
help bring these children home by looking at the
photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
Introduction
This publication explains the tax treatment of
casualties, thefts, and losses on deposits. A
casualty occurs when your property is damaged
as a result of a disaster such as a storm, fire, car
accident, or similar event. A theft occurs when
someone steals your property. A loss on deposits occurs when your financial institution becomes insolvent or bankrupt.
This publication discusses the following topics.
• Definitions of a casualty, theft, and loss on
deposits.
• How to figure the amount of your gain or
loss.
• How to treat insurance and other reimbursements you receive.
• The deduction limits.
• When and how to report a casualty or
theft.
• The special rules for disaster area losses.
Forms to file. Generally, when you have a
casualty or theft, you have to file Form 4684.
You may also have to file one or more of the
following forms.
• Schedule A (Form 1040).
• Form 1040NR, Schedule A (for nonresident aliens).
• Schedule D (Form 1040).
• Schedule L (Form 1040A or 1040).
• Form 4797.
For details on which form to use, see How To
Report Gains and Losses, later.
Condemnations. For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544.
Workbooks for casualties and thefts. Publication 584 is available to help you make a list of
your stolen or damaged personal-use property
and figure your loss. It includes schedules to
help you figure the loss on your home and its
contents, and your motor vehicles.
Publication 584-B is available to help you
make a list of your stolen or damaged business
or income-producing property and figure your
loss.
Comments and suggestions. We welcome
your comments about this publication and your
suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Page 2
We respond to many letters by telephone.
Therefore, it would be helpful if you would include your daytime phone number, including the
area code, in your correspondence.
You can email us at *[email protected]. (The
asterisk must be included in the address.)
Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as
we revise our tax products.
Ordering forms and publications. Visit
www.irs.gov/formspubs to download forms and
publications, call 1-800-829-3676, or write to the
address below and receive a response within 10
days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Tax questions. If you have a tax question,
check the information available on www.irs.gov
or call 1-800-829-1040. We cannot answer tax
questions sent to either of the above addresses.
Useful Items
You may want to see:
Publication
❏ 523
Selling Your Home
❏ 525
Taxable and Nontaxable Income
❏ 550
Investment Income and Expenses
❏ 551
Basis of Assets
❏ 584
Casualty, Disaster, and Theft Loss
Workbook (Personal-Use Property)
❏ 584-B Business Casualty, Disaster, and
Theft Loss Workbook
Form (and Instructions)
❏ Schedule A (Form 1040) Itemized
Deductions
❏ Form 1040NR, Schedule A Itemized
Deductions (for nonresident aliens)
❏ Schedule D (Form 1040) Capital Gains
and Losses
❏ Schedule L (Form 1040A or 1040)
Standard Deduction for Certain
Filers
❏ 4684 Casualties and Thefts
❏ 4797 Sales of Business Property
See How To Get Tax Help near the end of
this publication for information about getting
publications and forms.
Casualty
A casualty is the damage, destruction, or loss of
property resulting from an identifiable event that
is sudden, unexpected, or unusual.
• A sudden event is one that is swift, not
gradual or progressive.
• An unexpected event is one that is ordinarily unanticipated and unintended.
• An unusual event is one that is not a
day-to-day occurrence and that is not typical of the activity in which you were engaged.
Deductible losses. Deductible casualty
losses can result from a number of different
causes, including the following.
• Car accidents (but see Nondeductible
losses, next, for exceptions).
• Earthquakes.
• Fires (but see Nondeductible losses, next,
for exceptions).
• Floods.
• Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under
Disaster Area Losses, later.
•
•
•
•
Mine cave-ins.
Shipwrecks.
Sonic booms.
Storms, including hurricanes and tornadoes.
• Terrorist attacks.
• Vandalism.
• Volcanic eruptions.
Nondeductible losses. A casualty loss is not
deductible if the damage or destruction is
caused by the following.
• Accidentally breaking articles such as
glassware or china under normal conditions.
• A family pet (explained below).
• A fire if you willfully set it, or pay someone
else to set it.
• A car accident if your willful negligence or
willful act caused it. The same is true if the
willful act or willful negligence of someone
acting for you caused the accident.
• Progressive deterioration (explained below).
Family pet. Loss of property due to damage
by a family pet is not deductible as a casualty
loss unless the requirements discussed earlier
under Casualty are met.
Example. Your antique oriental rug was
damaged by your new puppy before it was
housebroken. Because the damage was not unexpected and unusual, the loss is not deductible
as a casualty loss.
Progressive deterioration. Loss of property due to progressive deterioration is not deductible as a casualty loss. This is because the
damage results from a steadily operating cause
or a normal process, rather than from a sudden
event. The following are examples of damage
due to progressive deterioration.
• The steady weakening of a building due to
normal wind and weather conditions.
• The deterioration and damage to a water
heater that bursts. However, the rust and
water damage to rugs and drapes caused
Publication 547 (2009)
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Table 1. Reporting Loss on Deposits
IF you choose to report the loss as a(n)...
THEN report it on...
casualty loss
Form 4684 and Schedule A
(Form 1040).
ordinary loss
Schedule A (Form 1040).
nonbusiness bad debt
Schedule D (Form 1040).
by the bursting of a water heater does
qualify as a casualty.
• Most losses of property caused by
droughts. To be deductible, a
drought-related loss generally must be incurred in a trade or business or in a transaction entered into for profit.
• Termite or moth damage.
• The damage or destruction of trees,
shrubs, or other plants by a fungus, disease, insects, worms, or similar pests.
However, a sudden destruction due to an
unexpected or unusual infestation of beetles or other insects may result in a casualty loss.
Theft
A theft is the taking and removing of money or
property with the intent to deprive the owner of it.
The taking of property must be illegal under the
law of the state where it occurred and it must
have been done with criminal intent. You do not
need to show a conviction for theft.
Theft includes the taking of money or property by the following means.
•
•
•
•
•
•
•
Blackmail.
Burglary.
Embezzlement.
Extortion.
Kidnapping for ransom.
Larceny.
Robbery.
The taking of money or property through fraud or
misrepresentation is theft if it is illegal under
state or local law.
Decline in market value of stock. You cannot deduct as a theft loss the decline in market
value of stock acquired on the open market for
investment if the decline is caused by disclosure
of accounting fraud or other illegal misconduct
by the officers or directors of the corporation that
issued the stock. However, you can deduct as a
capital loss the loss you sustain when you sell or
exchange the stock or the stock becomes completely worthless. You report a capital loss on
Schedule D (Form 1040). For more information
about stock sales, worthless stock, and capital
losses, see chapter 4 of Publication 550.
Mislaid or lost property. The simple disappearance of money or property is not a theft.
However, an accidental loss or disappearance
of property can qualify as a casualty if it results
from an identifiable event that is sudden, unexpected, or unusual. Sudden, unexpected, and
unusual events were defined earlier.
Publication 547 (2009)
Example. A car door is accidentally
slammed on your hand, breaking the setting of
your diamond ring. The diamond falls from the
ring and is never found. The loss of the diamond
is a casualty.
Losses from Ponzi-type investment
schemes. The IRS has issued the following
guidance to assist taxpayers who are victims of
losses from Ponzi-type investment schemes:
• Revenue Ruling 2009-9, 2009-14 I.R.B.
735 (available at www.irs.gov/irb/
2009-14_IRB/ar07.html).
• Revenue Procedure 2009-20, 2009-14
I.R.B. 749 (available at www.irs.gov/irb/
2009-14_IRB/ar11.html).
These losses are deductible as theft losses of
income-producing property on your tax return for
the year the loss was discovered. You figure the
deductible loss in Section B of Form 4684. If you
qualify to use Revenue Procedure 2009-20 and
you choose to follow the procedures in Revenue
Procedure 2009-20, you also must complete
Appendix A of that procedure and write “Revenue Procedure 2009-20” across the top of Form
4684. For more information, see the above revenue ruling and revenue procedure.
Loss on Deposits
A loss on deposits can occur when a bank, credit
union, or other financial institution becomes insolvent or bankrupt. If you incurred this type of
loss, you can choose one of the following ways
to deduct the loss.
• As a casualty loss.
• As an ordinary loss.
• As a nonbusiness bad debt.
Casualty loss or ordinary loss. You can
choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in
which you can reasonably estimate how much of
your deposits you have lost in an insolvent or
bankrupt financial institution. The choice generally is made on the return you file for that year
and applies to all your losses on deposits for the
year in that particular financial institution. If you
treat the loss as a casualty or ordinary loss, you
cannot treat the same amount of the loss as a
nonbusiness bad debt when it actually becomes
worthless. However, you can take a nonbusiness bad debt deduction for any amount of loss
that is more than the estimated amount you
deducted as a casualty or ordinary loss. Once
you make the choice, you cannot change it without permission from the Internal Revenue Service.
If you claim an ordinary loss, report it as a
miscellaneous itemized deduction on Schedule
A (Form 1040), line 23. The maximum amount
you can claim is $20,000 ($10,000 if you are
married filing separately) reduced by any expected state insurance proceeds. Your loss is
subject to the 2%-of-adjusted-gross-income
limit. You cannot choose to claim an ordinary
loss if any part of the deposit is federally insured.
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
actual loss is determined and deduct the loss as
a nonbusiness bad debt in that year.
How to report. The kind of deduction you
choose for your loss on deposits determines
how you report your loss. See Table 1.
More information. For more information, see
Special Treatment for Losses on Deposits in
Insolvent or Bankrupt Financial Institutions in
the Instructions for Form 4684.
Deducted loss recovered. If you recover an
amount you deducted as a loss in an earlier
year, you may have to include the amount recovered in your income for the year of recovery. If
any part of the original deduction did not reduce
your tax in the earlier year, you do not have to
include that part of the recovery in your income.
For more information, see Recoveries in Publication 525.
Proof of Loss
To deduct a casualty or theft loss, you must be
able to show that there was a casualty or theft.
You also must be able to support the amount
you take as a deduction.
Casualty loss proof. For a casualty loss, you
should be able to show all the following.
• The type of casualty (car accident, fire,
storm, etc.) and when it occurred.
• That the loss was a direct result of the
casualty.
• That you were the owner of the property,
or if you leased the property from someone else, that you were contractually liable
to the owner for the damage.
• Whether a claim for reimbursement exists
for which there is a reasonable expectation of recovery.
Theft loss proof. For a theft loss, you should
be able to show all the following.
• When you discovered that your property
was missing.
• That your property was stolen.
• That you were the owner of the property.
• Whether a claim for reimbursement exists
for which there is a reasonable expectation of recovery.
It is important that you have records
that will prove your deduction. If you do
RECORDS
not have the actual records to support
your deduction, you can use other satisfactory
evidence to support it.
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Figuring a Loss
To determine your deduction for a casualty or
theft loss, you must first figure your loss.
Amount of loss. Figure the amount of your
loss using the following steps.
1. Determine your adjusted basis in the property before the casualty or theft.
2. Determine the decrease in fair market
value (FMV) of the property as a result of
the casualty or theft.
3. From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received
or expect to receive.
For personal-use property and property used in
performing services as an employee, apply the
deduction limits, discussed later, to determine
the amount of your deductible loss.
Gain from reimbursement. If your reimbursement is more than your adjusted basis in
the property, you have a gain. This is true even if
the decrease in the FMV of the property is
smaller than your adjusted basis. If you have a
gain, you may have to pay tax on it, or you may
be able to postpone reporting the gain. See
Figuring a Gain, later.
Business or income-producing property.
If you have business or income-producing property, such as rental property, and it is stolen or
completely destroyed, the decrease in FMV is
not considered. Your loss is figured as follows:
Your adjusted basis in the property
MINUS
Any salvage value
MINUS
Any insurance or other reimbursement you
receive or expect to receive
Loss of inventory. There are two ways you
can deduct a casualty or theft loss of inventory,
including items you hold for sale to customers.
One way is to deduct the loss through the
increase in the cost of goods sold by properly
reporting your opening and closing inventories.
Do not claim this loss again as a casualty or theft
loss. If you take the loss through the increase in
the cost of goods sold, include any insurance or
other reimbursement you receive for the loss in
gross income.
The other way is to deduct the loss separately. If you deduct it separately, eliminate the
affected inventory items from the cost of goods
sold by making a downward adjustment to opening inventory or purchases. Reduce the loss by
the reimbursement you received. Do not include
the reimbursement in gross income. If you do
not receive the reimbursement by the end of the
year, you may not claim a loss to the extent you
have a reasonable prospect of recovery.
Leased property. If you are liable for casualty damage to property you lease, your loss is
the amount you must pay to repair the property
minus any insurance or other reimbursement
you receive or expect to receive.
Separate computations. Generally, if a single casualty or theft involves more than one item
of property, you must figure the loss on each
Page 4
item separately. Then combine the losses to
determine the total loss from that casualty or
theft.
Exception for personal-use real property.
In figuring a casualty loss on personal-use real
property, the entire property (including any improvements, such as buildings, trees, and
shrubs) is treated as one item. Figure the loss
using the smaller of the following.
that may occur along with the casualty. This
information is needed to limit any deduction to
the actual loss resulting from damage to the
property.
Several factors are important in evaluating
the accuracy of an appraisal, including the following.
• The appraiser’s familiarity with your prop-
erty before and after the casualty or theft.
• The decrease in FMV of the entire prop-
• The appraiser’s knowledge of sales of
• The adjusted basis of the entire property.
• The appraiser’s knowledge of conditions in
erty.
See Real property under Figuring the Deduction, later.
Decrease in
Fair Market Value
Fair market value (FMV) is the price for which
you could sell your property to a willing buyer
when neither of you has to sell or buy and both of
you know all the relevant facts.
The decrease in FMV used to figure the
amount of a casualty or theft loss is the difference between the property’s fair market value
immediately before and immediately after the
casualty or theft.
FMV of stolen property. The FMV of property
immediately after a theft is considered to be zero
since you no longer have the property.
Example. Several years ago, you purchased silver dollars at face value for $150. This
is your adjusted basis in the property. Your silver
dollars were stolen this year. The FMV of the
coins was $1,000 just before they were stolen,
and insurance did not cover them. Your theft
loss is $150.
Recovered stolen property. Recovered stolen property is your property that was stolen and
later returned to you. If you recovered property
after you had already taken a theft loss deduction, you must refigure your loss using the
smaller of the property’s adjusted basis (explained later) or the decrease in FMV from the
time just before it was stolen until the time it was
recovered. Use this amount to refigure your total
loss for the year in which the loss was deducted.
If your refigured loss is less than the loss you
deducted, you generally have to report the difference as income in the recovery year. But
report the difference only up to the amount of the
loss that reduced your tax. For more information
on the amount to report, see Recoveries in Publication 525.
Figuring Decrease in FMV — Items
To Consider
To figure the decrease in FMV because of a
casualty or theft, you generally need a competent appraisal. However, other measures also
can be used to establish certain decreases. See
Appraisal and Cost of cleaning up or making
repairs, next.
Appraisal. An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and
immediately afterwards should be made by a
competent appraiser. The appraiser must recognize the effects of any general market decline
comparable property in the area.
the area of the casualty.
• The appraiser’s method of appraisal.
You may be able to use an appraisal
that you used to get a federal loan (or a
federal loan guarantee) as the result of
a federally declared disaster to establish the
amount of your disaster loss. For more information on disasters, see Disaster Area Losses,
later.
TIP
Cost of cleaning up or making repairs. The
cost of repairing damaged property is not part of
a casualty loss. Neither is the cost of cleaning up
after a casualty. But you can use the cost of
cleaning up or of making repairs after a casualty
as a measure of the decrease in FMV if you
meet all the following conditions.
• The repairs are actually made.
• The repairs are necessary to bring the
property back to its condition before the
casualty.
• The amount spent for repairs is not excessive.
• The repairs take care of the damage only.
• The value of the property after the repairs
is not, due to the repairs, more than the
value of the property before the casualty.
Landscaping. The cost of restoring landscaping to its original condition after a casualty
may indicate the decrease in FMV. You may be
able to measure your loss by what you spend on
the following.
• Removing destroyed or damaged trees
and shrubs, minus any salvage you receive.
• Pruning and other measures taken to preserve damaged trees and shrubs.
• Replanting necessary to restore the property to its approximate value before the
casualty.
Car value. Books issued by various automobile organizations that list your car may be useful
in figuring the value of your car. You can use the
books’ retail values and modify them by factors
such as the mileage and condition of your car to
figure its value. The prices are not official, but
they may be useful in determining value and
suggesting relative prices for comparison with
current sales and offerings in your area. If your
car is not listed in the books, determine its value
from other sources. A dealer’s offer for your car
as a trade-in on a new car is not usually a
measure of its true value.
Publication 547 (2009)
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Figuring Decrease in FMV — Items
Not To Consider
You generally should not consider the following
items when attempting to establish the decrease
in FMV of your property.
Cost of protection. The cost of protecting
your property against a casualty or theft is not
part of a casualty or theft loss. The amount you
spend on insurance or to board up your house
against a storm is not part of your loss. If the
property is business property, these expenses
are deductible as business expenses.
If you make permanent improvements to
your property to protect it against a casualty or
theft, add the cost of these improvements to
your basis in the property. An example would be
the cost of a dike to prevent flooding.
Exception. You cannot increase your basis
in the property by, or deduct as a business
expense, any expenditures you made with respect to qualified disaster mitigation payments
(discussed later under Disaster Area Losses).
Related expenses. The incidental expenses
due to a casualty or theft, such as expenses for
the treatment of personal injuries, for temporary
housing, or for a rental car, are not part of your
casualty or theft loss. However, they may be
deductible as business expenses if the damaged or stolen property is business property.
Replacement cost. The cost of replacing stolen or destroyed property is not part of a casualty
or theft loss.
Example. You bought a new chair 4 years
ago for $300. In April, a fire destroyed the chair.
You estimate that it would cost $500 to replace
it. If you had sold the chair before the fire, you
estimate that you could have received only $100
for it because it was 4 years old. The chair was
not insured. Your loss is $100, the FMV of the
chair before the fire. It is not $500, the replacement cost.
Sentimental value. Do not consider sentimental value when determining your loss. If a
family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your
loss on its FMV.
Decline in market value of property in or near
casualty area. A decrease in the value of your
property because it is in or near an area that
suffered a casualty, or that might again suffer a
casualty, is not to be taken into consideration.
You have a loss only for actual casualty damage
to your property. However, if your home is in a
federally declared disaster area, see Disaster
Area Losses, later.
Costs of photographs and appraisals. Photographs taken after a casualty will be helpful in
establishing the condition and value of the property after it was damaged. Photographs showing
the condition of the property after it was repaired, restored, or replaced may also be helpful.
Appraisals are used to figure the decrease in
FMV because of a casualty or theft. See Appraisal, earlier, under Figuring Decrease in FMV
— Items To Consider, for information about
appraisals.
The costs of photographs and appraisals
used as evidence of the value and condition of
property damaged as a result of a casualty are
not a part of the loss. They are expenses in
Publication 547 (2009)
determining your tax liability. You can claim
these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income
limit on Schedule A (Form 1040).
Adjusted Basis
The measure of your investment in the property
you own is its basis. For property you buy, your
basis is usually its cost to you. For property you
acquire in some other way, such as inheriting it,
receiving it as a gift, or getting it in a nontaxable
exchange, you must figure your basis in another
way, as explained in Publication 551.
Adjustments to basis. While you own the
property, various events may take place that
change your basis. Some events, such as additions or permanent improvements to the property, increase basis. Others, such as earlier
casualty losses and depreciation deductions,
decrease basis. When you add the increases to
the basis and subtract the decreases from the
basis, the result is your adjusted basis. See
Publication 551 for more information on figuring
the basis of your property.
Insurance and
Other Reimbursements
If you receive an insurance or other type of
reimbursement, you must subtract the reimbursement when you figure your loss. You do
not have a casualty or theft loss to the extent you
are reimbursed.
If you expect to be reimbursed for part or all
of your loss, you must subtract the expected
reimbursement when you figure your loss. You
must reduce your loss even if you do not receive
payment until a later tax year. See Reimbursement Received After Deducting Loss, later.
Failure to file a claim for reimbursement. If
your property is covered by insurance, you must
file a timely insurance claim for reimbursement
of your loss. Otherwise, you cannot deduct this
loss as a casualty or theft.
The portion of the loss usually not covered by
insurance (for example, a deductible) is not subject to this rule.
Example. You have a car insurance policy
with a $1,000 deductible. Because your insurance did not cover the first $1,000 of an auto
collision, the $1,000 would be deductible (subject to the $500 and 10% rules, discussed later).
This is true, even if you do not file an insurance
claim, because your insurance policy would
never have reimbursed you for the deductible.
Types of Reimbursements
The most common type of reimbursement is an
insurance payment for your stolen or damaged
property. Other types of reimbursements are
discussed next. Also see the Instructions for
Form 4684.
Employer’s emergency disaster fund. If you
receive money from your employer’s emergency
disaster fund and you must use that money to
rehabilitate or replace property on which you are
claiming a casualty loss deduction, you must
take that money into consideration in computing
the casualty loss deduction. Take into consideration only the amount you used to replace your
destroyed or damaged property.
Example. Your home was extensively damaged by a tornado. Your loss after reimbursement from your insurance company was
$10,000. Your employer set up a disaster relief
fund for its employees. Employees receiving
money from the fund had to use it to rehabilitate
or replace their damaged or destroyed property.
You received $4,000 from the fund and spent
the entire amount on repairs to your home. In
figuring your casualty loss, you must reduce
your unreimbursed loss ($10,000) by the $4,000
you received from your employer’s fund. Your
casualty loss before applying the deduction limits (discussed later) is $6,000.
Cash gifts. If you receive excludable cash
gifts as a disaster victim and there are no limits
on how you can use the money, you do not
reduce your casualty loss by these excludable
cash gifts. This applies even if you use the
money to pay for repairs to property damaged in
the disaster.
Example. Your home was damaged by a
hurricane. Relatives and neighbors made cash
gifts to you that were excludable from your income. You used part of the cash gifts to pay for
repairs to your home. There were no limits or
restrictions on how you could use the cash gifts.
It was an excludable gift, so the money you
received and used to pay for repairs to your
home does not reduce your casualty loss on the
damaged home.
Insurance payments for living expenses.
You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations.
• You lose the use of your main home because of a casualty.
• Government authorities do not allow you
access to your main home because of a
casualty or threat of one.
Inclusion in income. If these insurance
payments are more than the temporary increase
in your living expenses, you must include the
excess in your income. Report this amount on
Form 1040, line 21. However, if the casualty
occurs in a federally declared disaster area,
none of the insurance payments are taxable.
See Qualified disaster relief payments, later,
under Disaster Area Losses.
A temporary increase in your living expenses
is the difference between the actual living expenses you and your family incurred during the
period you could not use your home and your
normal living expenses for that period. Actual
living expenses are the reasonable and necessary expenses incurred because of the loss of
your main home. Generally, these expenses include the amounts you pay for the following.
•
•
•
•
•
Renting suitable housing.
Transportation.
Food.
Utilities.
Miscellaneous services.
Normal living expenses consist of these same
expenses that you would have incurred but did
not because of the casualty or the threat of one.
Example. As a result of a fire, you vacated
your apartment for a month and moved to a
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motel. You normally pay $525 a month for rent.
None was charged for the month the apartment
was vacated. Your motel rent for this month was
$1,200. You normally pay $200 a month for
food. Your food expenses for the month you
lived in the motel were $400. You received
$1,100 from your insurance company to cover
your living expenses. You determine the payment you must include in income as follows.
1) Insurance payment for living
expenses . . . . . . . . . . . . . . . . . . $1,100
2) Actual expenses during the
month you are unable to use
your home because of the fire $1,600
3) Normal living expenses . . . .
725
4) Temporary increase in
living expenses: Subtract line 3
from line 2 . . . . . . . . . . . . . . . . . .
875
5) Amount of payment includible in
income: Subtract line 4 from line 1 . . $ 225
Tax year of inclusion. You include the taxable part of the insurance payment in income for
the year you regain the use of your main home
or, if later, for the year you receive the taxable
part of the insurance payment.
Example. Your main home was destroyed
by a tornado in August 2007. You regained use
of your home in November 2008. The insurance
payments you received in 2007 and 2008 were
$1,500 more than the temporary increase in
your living expenses during those years. You
include this amount in income on your 2008
Form 1040. If, in 2009, you receive further payments to cover the living expenses you had in
2007 and 2008, you must include those payments in income on your 2009 Form 1040.
year in which you can reasonably expect no
more reimbursement.
Disaster relief. Food, medical supplies, and
other forms of assistance you receive do not
reduce your casualty loss, unless they are
replacements for lost or destroyed property.
Example. Your personal car had a FMV of
$2,000 when it was destroyed in a collision with
another car in 2008. The accident was due to the
negligence of the other driver. At the end of
2008, there was a reasonable prospect that the
owner of the other car would reimburse you in
full. You did not have a deductible loss in 2008.
In January 2009, the court awards you a
judgment of $2,000. However, in July it becomes apparent that you will be unable to collect
any amount from the other driver. Since this is
your only casualty or theft loss, you can deduct
the loss in 2009 that is figured by applying the
deduction limits (discussed later).
Qualified disaster relief payments you
receive for expenses you incurred as a
result of a federally declared disaster,
are not taxable income to you. For more information, see Qualified disaster relief payments
under Disaster Area Losses, later.
Disaster unemployment assistance payments are unemployment benefits that are taxable.
Generally, disaster relief grants received
under the Robert T. Stafford Disaster Relief and
Emergency Assistance Act are not included in
your income. See Federal disaster relief grants,
later, under Disaster Area Losses.
TIP
Reimbursement Received After
Deducting Loss
If you figured your casualty or theft loss using
the amount of your expected reimbursement,
you may have to adjust your tax return for the tax
year in which you get your actual reimbursement. This section explains the adjustment you
may have to make.
Actual reimbursement less than expected.
If you later receive less reimbursement than you
expected, include that difference as a loss with
your other losses (if any) on your return for the
Actual reimbursement more than expected.
If you later receive more reimbursement than
you expected, after you have claimed a deduction for the loss, you may have to include the
extra reimbursement in your income for the year
you receive it. However, if any part of the original
deduction did not reduce your tax for the earlier
year, do not include that part of the reimbursement in your income. You do not refigure your
tax for the year you claimed the deduction. See
Recoveries in Publication 525 to find out how
much extra reimbursement to include in income.
Example. In 2008, a hurricane destroyed
your motorboat. Your loss was $3,000, and you
estimated that your insurance would cover
$2,500 of it. You did not itemize deductions on
your 2008 return, so you could not deduct 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
theft loss by $500 when figuring
your deduction. Apply this rule to
personal-use property after you
have figured the amount of your
loss.
You must reduce your total
casualty or theft loss by 10% of
your adjusted gross income.
Apply this rule to personal-use
property after you reduce each
loss by $500 (the $500 rule).
You must reduce your total
casualty or theft loss by 2% of
your adjusted gross income.
Apply this rule to property you
used in performing services as an
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
many pieces of property are
affected.
Apply this rule only once, even if
many pieces of property are
affected.
Apply this rule only once, even if
many pieces of property are
affected.
More Than One Event
Apply to the loss from each event.
Apply to the total of all your
losses from all events.
Apply to the total of all your
losses from all events.
More Than One Person —
With Loss From the
Same Event
(other than a married couple
filing jointly)
Apply separately to each person.
Apply separately to each person.
Apply separately to each person.
Filing
Joint
Return
Apply as if you were one person.
Apply as if you were one person.
Apply as if you were one person.
Filing
Separate
Return
Apply separately to each spouse.
Apply separately to each spouse.
Apply separately to each spouse.
Apply separately to each owner of
jointly owned property.
Apply separately to each owner
of jointly owned property.
Apply separately to each owner
of jointly owned property.
Married Couple —
With Loss From the
Same Event
More Than One Owner
(other than a married
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
reimbursement as income. This is true even if it
is for the full $3,000 because you did not deduct
the loss on your 2008 return. The loss did not
reduce your tax.
If the total of all the reimbursements
you receive is more than your adjusted
CAUTION
basis in the destroyed or stolen property, you will have a gain on the casualty or theft.
If you have already taken a deduction for a loss
and you receive the reimbursement in a later
year, you may have to include the gain in your
income for the later year. Include the gain as
ordinary income up to the amount of your deduction that reduced your tax for the earlier year.
You may be able to postpone reporting any
remaining gain as explained under Postponement of Gain, later.
!
Actual reimbursement same as expected. If
you receive exactly the reimbursement you expected to receive, you do not have to include
any of the reimbursement in your income and
you cannot deduct any additional loss.
Example. In December 2009, you had a collision while driving your personal car. Repairs to
the car cost $950. You had $100 deductible
collision insurance. Your insurance company
agreed to reimburse you for the rest of the damage. Because you expected a reimbursement
from the insurance company, you did not have a
casualty loss deduction in 2009.
Due to the $500 rule, you cannot deduct the
$100 you paid as the deductible. When you
receive the $850 from the insurance company in
2010, do not report it as income.
$500 Rule
After you have figured your casualty or theft loss
on personal-use property, as discussed earlier,
you must reduce that loss by $500. This reduction applies to each total casualty or theft loss. It
does not matter how many pieces of property
are involved in an event. Only a single $500
reduction applies.
Example. You have $750 deductible collision insurance on your car. The car is damaged
in a collision. The insurance company pays you
for the damage minus the $750 deductible. The
amount of the casualty loss is based solely on
the deductible. The casualty loss is $250 ($750
− $500) because the first $500 of a casualty loss
on personal-use property is not deductible.
Single event. Generally, events closely related in origin cause a single casualty. It is a
single casualty when the damage is from two or
more closely related causes, such as wind and
flood damage caused by the same storm. A
single casualty may also damage two or more
pieces of property, such as a hailstorm that
damages both your home and your car parked in
your driveway.
Example 1. A thunderstorm destroyed your
pleasure boat. You also lost some boating
equipment in the storm. Your loss was $5,000
on the boat and $1,200 on the equipment. Your
insurance company reimbursed you $4,500 for
the damage to your boat. You had no insurance
coverage on the equipment. Your casualty loss
is from a single event and the $500 rule applies
once. Figure your loss before applying the 10%
rule (discussed later) as follows.
Boat
Deduction Limits
After you have figured your casualty or theft
loss, you must figure how much of the loss you
can deduct.
The deduction for casualty and theft losses
of employee property and personal-use property
is limited. A loss on employee property is subject
to the 2% rule, discussed next. With certain
exceptions, a loss on property you own for your
personal use is subject to the $500 and 10%
rules, discussed later. The 2%, $500, and 10%
rules are also summarized in Table 2.
Losses on business property (other than employee property) and income-producing property are not subject to these rules. However, if
your casualty or theft loss involved a home you
used for business or rented out, your deductible
loss may be limited. See the instructions for
Form 4684, Section B. If the casualty or theft
loss involved property used in a passive activity,
see Form 8582, Passive Activity Loss Limitations, and its instructions.
2% Rule
The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized
deductions on Schedule A (Form 1040) or Form
1040NR, Schedule A, must be reduced by 2% of
your adjusted gross income. Employee property
is property used in performing services as an
employee.
Publication 547 (2009)
1. Loss . . . . . . . . . . . .
2. Subtract insurance . .
3. Loss after
reimbursement . . . . .
$5,000
4,500
$ 500
4. Total loss . . . . . . . . . . . . . .
5. Subtract $500 . . . . . . . . . . .
6. Loss before 10% rule . . . . .
Equipment
$1,200
-0$1,200
$1,700
500
$1,200
Example 2. Thieves broke into your home in
January and stole a ring and a fur coat. You had
a loss of $200 on the ring and $700 on the coat.
This is a single theft. The $500 rule applies to
the total $900 loss.
Example 3. In September, hurricane winds
blew the roof off your home. Flood waters
caused by the hurricane further damaged your
home and destroyed your furniture and personal
car. This is considered a single casualty. The
$500 rule is applied to your total loss from the
flood waters and the wind.
More than one loss. If you have more than
one casualty or theft loss during your tax year,
you must reduce each loss by $500.
Example. Your family car was damaged in
an accident in January. Your loss after the insurance reimbursement was $75. In February, your
car was damaged in another accident. This time
your loss after the insurance reimbursement
was $90. Apply the $500 rule to each separate
casualty loss. Since neither accident resulted in
a loss of over $500, you are not entitled to any
deduction for these accidents.
More than one person. If two or more individuals (other than a husband and wife filing a joint
return) have losses from the same casualty or
theft, the $500 rule applies separately to each
individual.
Example. A fire damaged your house and
also damaged the personal property of your
house guest. You must reduce your loss by
$500. Your house guest must reduce his or her
loss by $500.
Married taxpayers. If you and your spouse
file a joint return, you are treated as one individual in applying the $500 rule. It does not matter
whether you own the property jointly or separately.
If you and your spouse have a casualty or
theft loss and you file separate returns, each of
you must reduce your loss by $500. This is true
even if you own the property jointly. If one
spouse owns the property, only that spouse can
figure a loss deduction on a separate return.
If the casualty or theft loss is on property you
own as tenants by the entirety, each of you can
figure your deduction on only one-half of the loss
on separate returns. Neither of you can figure
your deduction on the entire loss on a separate
return. Each of you must reduce the loss by
$500.
More than one owner. If two or more individuals (other than a husband and wife filing a joint
return) have a loss on property jointly owned, the
$500 rule applies separately to each. For example, if two sisters live together in a home they
own jointly and they have a casualty loss on the
home, the $500 rule applies separately to each
sister.
10% Rule
This rule does not apply to a net disaster loss attributable to a federally declared disaster (defined later under
Disaster Area Losses).
You must reduce the total of all your casualty
or theft losses on personal-use property by 10%
of your adjusted gross income. Apply this rule
after you reduce each loss by $500. If you have
both gains and losses from casualties or thefts,
see Gains and losses, later in this discussion.
TIP
Example. In June, you discovered that your
house had been burglarized. Your loss after
insurance reimbursement was $2,000. Your adjusted gross income for the year you discovered
the theft is $29,500. Figure your theft loss as
follows.
1.
2.
3.
4.
5.
Loss after insurance . . . . . . . . .
$2,000
Subtract $500 . . . . . . . . . . . . .
500
Loss after $500 rule . . . . . . . . .
$1,500
Subtract 10% of $29,500 AGI . . .
$2,950
Theft loss deduction . . . . . . . .
$ -0You do not have a theft loss deduction because your loss ($1,500) is less than 10% of
your adjusted gross income ($2,950).
More than one loss. If you have more than
one casualty or theft loss during your tax year,
reduce each loss by any reimbursement and by
$500. Then you must reduce the total of all your
losses by 10% of your adjusted gross income.
Example. In March, you had a car accident
that totally destroyed your car. You did not have
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collision insurance on your car, so you did not
receive any insurance reimbursement. Your
loss on the car was $1,800. In November, a fire
damaged your basement and totally destroyed
the furniture, washer, dryer, and other items you
had stored there. Your loss on the basement
items after reimbursement was $2,100. Your
adjusted gross income for the year that the accident and fire occurred is $25,000. You figure
your casualty loss deduction as follows.
Car
1. Loss . . . . . . . . . . . .
2. Subtract $500 per
incident . . . . . . . . .
3. Loss after $500 rule
Basement
$1,800
$2,100
500
$1,300
500
$1,600
4. Total loss . . . . . . . . . . . . . . .
5. Subtract 10% of $25,000 AGI . .
6. Casualty loss deduction . . . .
$2,900
2,500
$ 400
Married taxpayers. If you and your spouse
file a joint return, you are treated as one individual in applying the 10% rule. It does not matter if
you own the property jointly or separately.
If you file separate returns, the 10% rule
applies to each return on which a loss is
claimed.
More than one owner. If two or more individuals (other than husband and wife filing a joint
return) have a loss on property that is owned
jointly, the 10% rule applies separately to each.
Gains and losses. If you have casualty or
theft gains as well as losses to personal-use
property, you must compare your total gains to
your total losses. Do this after you have reduced
each loss by any reimbursements and by $500
but before you have reduced the losses by 10%
of your adjusted gross income.
!
CAUTION
Casualty or theft gains do not include
gains you choose to postpone. See
Postponement of Gain, later.
Losses more than gains. If your losses are
more than your recognized gains, subtract your
gains from your losses and reduce the result by
10% of your adjusted gross income. The rest, if
any, is your deductible loss from personal-use
property.
Example. Your theft loss after reducing it by
reimbursements and by $500 is $2,700. Your
casualty gain is $700. Your loss is more than
your gain, so you must reduce your $2,000 net
loss ($2,700 − $700) by 10% of your adjusted
gross income.
Gains more than losses. If your recognized gains are more than your losses, subtract
your losses from your gains. The difference is
treated as a capital gain and must be reported
on Schedule D (Form 1040). The 10% rule does
not apply to your gains.
Example. Your theft loss is $600 after reducing it by reimbursements and by $500. Your
casualty gain is $1,600. Because your gain is
more than your loss, you must report the $1,000
net gain ($1,600 − $600) on Schedule D.
More information. For information on how
to figure recognized gains, see Figuring a Gain,
later.
Page 8
Figuring the Deduction
Generally, you must figure your loss separately
for each item stolen, damaged, or destroyed.
However, a special rule applies to real property
you own for personal use.
Real property. In figuring a loss to real estate
you own for personal use, all improvements
(such as buildings and ornamental trees and the
land containing the improvements) are considered together.
Example 1. In June, a fire destroyed your
lakeside cottage, which cost $144,800 (including $14,500 for the land) several years ago.
(Your land was not damaged.) This was your
only casualty or theft loss for the year. The FMV
of the property immediately before the fire was
$180,000 ($145,000 for the cottage and $35,000
for the land). The FMV immediately after the fire
was $35,000 (value of the land). You collected
$130,000 from the insurance company. Your
adjusted gross income for the year the fire occurred is $80,000. Your deduction for the casualty loss is $6,300, figured in the following
manner.
1. Adjusted basis of the entire
property (cost in this example)
2. FMV of entire property
before fire . . . . . . . . . . . . . .
3. FMV of entire property after fire
4. Decrease in FMV of entire
property (line 2 − line 3) . . . . .
5. Loss (smaller of line 1 or line 4)
6. Subtract insurance . . . . . . . .
7. Loss after reimbursement . . . .
8. Subtract $500 . . . . . . . . . . . .
9. Loss after $500 rule . . . . . . . .
10. Subtract 10% of $80,000 AGI
11. Casualty loss deduction . . .
$144,800
$180,000
35,000
$145,000
$144,800
130,000
$14,800
500
$14,300
8,000
$ 6,300
Example 2. You bought your home a few
years ago. You paid $150,000 ($10,000 for the
land and $140,000 for the house). You also
spent an additional $2,000 for landscaping. This
year a fire destroyed your home. The fire also
damaged the shrubbery and trees in your yard.
The fire was your only casualty or theft loss this
year. Competent appraisers valued the property
as a whole at $175,000 before the fire, but only
$50,000 after the fire. Shortly after the fire, the
insurance company paid you $95,000 for the
loss. Your adjusted gross income for this year is
$70,000. You figure your casualty loss deduction as follows.
1. Adjusted basis of the entire
property (cost of land, building,
and landscaping) . . . . . . . . .
2. FMV of entire property
before fire . . . . . . . . . . . . . .
3. FMV of entire property after fire
4. Decrease in FMV of entire
property (line 2 − line 3)
5. Loss (smaller of line 1 or line 4)
6. Subtract insurance . . . . . . . .
7. Loss after reimbursement . . . .
8. Subtract $500 . . . . . . . . . . . .
9. Loss after $500 rule . . . . . . . .
10. Subtract 10% of $70,000 AGI
11. Casualty loss deduction . . .
$152,000
$175,000
50,000
$125,000
$125,000
95,000
$30,000
500
$29,500
7,000
$ 22,500
Personal property. Personal property is generally any property that is not real property. If
your personal property is stolen or is damaged
or destroyed by a casualty, you must figure your
loss separately for each item of property. Then
combine these separate losses to figure the total
loss. Reduce the total loss by $500 and 10% of
your adjusted gross income to figure the loss
deduction.
Example 1. In August, a storm destroyed
your pleasure boat, which cost $18,500. This
was your only casualty or theft loss for the year.
Its FMV immediately before the storm was
$17,000. You had no insurance, but were able to
salvage the motor of the boat and sell it for $200.
Your adjusted gross income for the year the
casualty occurred is $70,000.
Although the motor was sold separately, it is
part of the boat and not a separate item of
property. You figure your casualty loss deduction as follows.
1. Adjusted basis (cost in this
example) . . . . . . . . . . . . . . .
$18,500
2. FMV before storm . . . . . . . . .
3. FMV after storm . . . . . . . . . .
4. Decrease in FMV
(line 2 − line 3) . . . . . . . . . . .
$17,000
200
5. Loss (smaller of line 1 or line 4)
6. Subtract insurance . . . . . . . .
7. Loss after reimbursement . . . .
8. Subtract $500 . . . . . . . . . . . .
9. Loss after $500 rule . . . . . . . .
10. Subtract 10% of $70,000 AGI
11. Casualty loss deduction . . .
$16,800
-0$16,800
500
$16,300
7,000
$ 9,300
$16,800
Example 2. In June, you were involved in an
auto accident that totally destroyed your personal car and your antique pocket watch. You
had bought the car for $30,000. The FMV of the
car just before the accident was $17,500. Its
FMV just after the accident was $180 (scrap
value). Your insurance company reimbursed
you $16,000.
Your watch was not insured. You had purchased it for $250. Its FMV just before the accident was $500. Your adjusted gross income for
the year the accident occurred is $97,000. Your
casualty loss deduction is zero, figured as follows.
Car
Watch
1. Adjusted basis (cost) . . . $30,000
$250
2. FMV before accident . . . $17,500
3. FMV after accident . . . .
180
4. Decrease in FMV (line 2 −
line 3) . . . . . . . . . . . . . $17,320
5. Loss (smaller of line 1 or
line 4) . . . . . . . . . . . . . $17,320
6. Subtract insurance . . . . 16,000
7. Loss after reimbursement $1,320
8. Total loss . . . . . . . . . . . . . .
9. Subtract $500 . . . . . . . . . . .
10. Loss after $500 rule . . . . . . .
11. Subtract 10% of $97,000 AGI
12. Casualty loss deduction . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$500
-0$500
$250
-0$250
$1,570
500
$1,070
9,700
$
-0-
Both real and personal properties. When a
casualty involves both real and personal properties, you must figure the loss separately for each
type of property. However, you apply a single
$500 reduction to the total loss. Then, you apply
the 10% rule to figure the casualty loss deduction.
Example. In July, a hurricane damaged
your home, which cost you $164,000 including
land. The FMV of the property (both building and
land) immediately before the storm was
$170,000 and its FMV immediately after the
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storm was $100,000. Your household furnishings were also damaged. You separately figured
the loss on each damaged household item and
arrived at a total loss of $600.
You collected $50,000 from the insurance
company for the damage to your home, but your
household furnishings were not insured. Your
adjusted gross income for the year the hurricane
occurred is $65,000. You figure your casualty
loss deduction from the hurricane in the following manner.
1. Adjusted basis of real property
(cost in this example) . . . . . . .
2. FMV of real property before
hurricane . . . . . . . . . . . . . . .
3. FMV of real property after
hurricane . . . . . . . . . . . . . . .
4. Decrease in FMV of real
property (line 2 − line 3) . . . . .
5. Loss on real property (smaller
of line 1 or line 4) . . . . . . . . .
6. Subtract insurance . . . . . . . .
7. Loss on real property after
reimbursement . . . . . . . . . . .
$164,000
$170,000
100,000
$70,000
$70,000
50,000
$20,000
8. Loss on furnishings . . . . . . . .
9. Subtract insurance . . . . . . . .
10. Loss on furnishings after
reimbursement . . . . . . . . . . .
$600
-0$600
11. Total loss (line 7 plus line 10)
12. Subtract $500 . . . . . . . . . . . .
13. Loss after $500 rule . . . . . . . .
14. Subtract 10% of $65,000 AGI
15. Casualty loss deduction . . .
$20,600
500
$20,100
6,500
$ 13,600
Property used partly for business and partly
for personal purposes. When property is
used partly for personal purposes and partly for
business or income-producing purposes, the
casualty or theft loss deduction must be figured
separately for the personal-use portion and for
the business or income-producing portion. You
must figure each loss separately because the
losses attributed to these two uses are figured in
two different ways. When figuring each loss,
allocate the total cost or basis, the FMV before
and after the casualty or theft loss, and the
insurance or other reimbursement between the
business and personal use of the property. The
$500 rule and the 10% rule apply only to the
casualty or theft loss on the personal-use portion of the property.
Example. You own a building that you constructed on leased land. You use half of the
building for your business and you live in the
other half. The cost of the building was
$400,000. You made no further improvements
or additions to it.
A flood in March damaged the entire building. The FMV of the building was $380,000 immediately before the flood and $320,000
afterwards. Your insurance company reimbursed you $40,000 for the flood damage. Depreciation on the business part of the building
before the flood totaled $24,000. Your adjusted
gross income for the year the flood occurred is
$125,000.
You have a deductible business casualty
loss of $10,000. You do not have a deductible
personal casualty loss because of the 10% rule.
You figure your loss as follows.
1. Cost (total
$400,000) . . . . . .
Publication 547 (2009)
Business
Part
Personal
Part
$200,000
$200,000
2. Subtract
depreciation . . . . .
3. Adjusted basis . . .
4. FMV before flood
(total $380,000) . .
5. FMV after flood
(total $320,000) . .
6. Decrease in FMV
(line 4 − line 5) . . .
7. Loss (smaller of line
3 or line 6) . . . . . .
8. Subtract insurance
9. Loss after
reimbursement . . .
10. Subtract $500 on
personal-use
property . . . . . . .
11. Loss after $500 rule
12. Subtract 10% of
$125,000 AGI on
personal-use
property . . . . . . .
13. Deductible
business loss . . .
14. Deductible
personal loss . . .
24,000
$176,000
-0$200,000
$190,000
$190,000
160,000
160,000
$30,000
$30,000
$30,000
20,000
$30,000
20,000
$10,000
$10,000
-0$10,000
500
$9,500
-0-
12,500
$10,000
$
-0-
Figuring a Gain
If you receive an insurance payment or other
reimbursement that is more than your adjusted
basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft.
Your gain is figured as follows.
• The amount you receive (discussed next),
minus
• Your adjusted basis in the property at the
time of the casualty or theft. See Adjusted
Basis, earlier, for information on adjusted
basis.
Even if the decrease in FMV of your property
is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain.
Amount you receive. The amount you receive includes any money plus the value of any
property you receive minus any expenses you
have in obtaining reimbursement. It also includes any reimbursement used to pay off a
mortgage or other lien on the damaged, destroyed, or stolen property.
Example. A hurricane destroyed your personal residence and the insurance company
awarded you $145,000. You received $140,000
in cash. The remaining $5,000 was paid directly
to the holder of a mortgage on the property. The
amount you received includes the $5,000 reimbursement paid on the mortgage.
Main home destroyed. If you have a gain
because your main home was destroyed, you
generally can exclude the gain from your income
as if you had sold or exchanged your home. You
may be able to exclude up to $250,000 of the
gain (up to $500,000 if married filing jointly). To
exclude a gain, you generally must have owned
and lived in the property as your main home for
at least 2 years during the 5-year period ending
on the date it was destroyed. For information on
this exclusion, see Publication 523. If your gain
is more than the amount you can exclude, but
you buy replacement property, you may be able
to postpone reporting the excess gain. See
Postponement of Gain, later.
Reporting a gain. You generally must report
your gain as income in the year you receive the
reimbursement. However, you do not have to
report your gain if you meet certain requirements and choose to postpone reporting the
gain according to the rules explained under
Postponement of Gain, next.
For information on how to report a gain, see
How To Report Gains and Losses, later.
If you have a casualty or theft gain on
personal-use property that you choose
CAUTION
to postpone reporting (as explained
next) and you also have another casualty or theft
loss on personal-use property, do not consider
the gain you are postponing when figuring your
casualty or theft loss deduction. See 10% Rule
under Deduction Limits, earlier.
!
Postponement of Gain
Do not report a gain if you receive reimbursement in the form of property similar or related in
service or use to the destroyed or stolen property. Your basis in the new property is generally
the same as your adjusted basis in the property
it replaces.
You must ordinarily report the gain on your
stolen or destroyed property if you receive
money or unlike property as reimbursement.
However, you can choose to postpone reporting
the gain if you purchase property that is similar
or related in service or use to the stolen or
destroyed property within a specified replacement period, discussed later. You also can
choose to postpone reporting the gain if you
purchase a controlling interest (at least 80%) in
a corporation owning property that is similar or
related in service or use to the property. See
Controlling interest in a corporation, later.
If you have a gain on damaged property, you
can postpone reporting the gain if you spend the
reimbursement to restore the property.
To postpone reporting all the gain, the cost of
your replacement property must be at least as
much as the reimbursement you receive. If the
cost of the replacement property is less than the
reimbursement, you must include the gain in
your income up to the amount of the unspent
reimbursement.
Example. In 1970, you bought an oceanfront cottage for your personal use at a cost of
$18,000. You made no further improvements or
additions to it. When a storm destroyed the cottage this January, the cottage was worth
$250,000. You received $146,000 from the insurance company in March. You had a gain of
$128,000 ($146,000 − $18,000).
You spent $144,000 to rebuild the cottage.
Since this is less than the insurance proceeds
received, you must include $2,000 ($146,000 −
$144,000) in your income.
Buying replacement property from a related
person. You cannot postpone reporting a gain
from a casualty or theft if you buy the replacement property from a related person (discussed
later). This rule applies to the following taxpayers.
1. C corporations.
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2. Partnerships in which more than 50% of
the capital or profits interest is owned by C
corporations.
3. All others (including individuals, partnerships — other than those in (2) — and S
corporations) if the total realized gain for
the tax year on all destroyed or stolen
properties on which there are realized
gains is more than $100,000.
For casualties and thefts described in (3) above,
gains cannot be offset by any losses when determining whether the total gain is more than
$100,000. If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. If the property is owned
by an S corporation, the $100,000 limit applies
to the S corporation and each shareholder.
Exception. This rule does not apply if the
related person acquired the property from an
unrelated person within the period of time allowed for replacing the destroyed or stolen property.
Related persons. Under this rule, related
persons include, for example, a parent and
child, a brother and sister, a corporation and an
individual who owns more than 50% of its outstanding stock, and two partnerships in which
the same C corporations own more than 50% of
the capital or profits interests. For more information on related persons, see Nondeductible Loss
under Sales and Exchanges Between Related
Persons in chapter 2 of Publication 544.
Death of a taxpayer. If a taxpayer dies after
having a gain but before buying replacement
property, the gain must be reported for the year
in which the decedent realized the gain. The
executor of the estate or the person succeeding
to the funds from the casualty or theft cannot
postpone reporting the gain by buying replacement property.
Replacement Property
You must buy replacement property for the specific purpose of replacing your destroyed or stolen property. Property you acquire as a gift or
inheritance does not qualify.
You do not have to use the same funds you
receive as reimbursement for your old property
to acquire the replacement property. If you
spend the money you receive from the insurance company for other purposes, and borrow
money to buy replacement property, you can still
postpone reporting the gain if you meet the other
requirements.
Advance payment. If you pay a contractor in
advance to replace your destroyed or stolen
property, you are not considered to have bought
replacement property unless it is finished before
the end of the replacement period. See Replacement Period, later.
Similar or related in service or use. Replacement property must be similar or related in
service or use to the property it replaces.
Timber loss. Standing timber you bought
with the proceeds from the sale of timber
downed by a casualty (such as high winds,
earthquakes, or volcanic eruptions) qualifies as
replacement property. If you bought the standing timber within the specified replacement period, you can postpone reporting the gain.
Page 10
Owner-user. If you are an owner-user, similar or related in service or use means that replacement property must function in the same
way as the property it replaces.
Example. Your home was destroyed by fire
and you invested the insurance proceeds in a
grocery store. Your replacement property is not
similar or related in service or use to the destroyed property. To be similar or related in
service or use, your replacement property must
also be used by you as your home.
Main home in disaster area. Special rules
apply to replacement property related to the
damage or destruction of your main home (or its
contents) if located in a federally declared disaster area. For more information, see Gains Realized on Homes in Disaster Areas in the
Instructions for Form 4684.
Owner-investor. If you are an
owner-investor, similar or related in service or
use means that any replacement property must
have a similar relationship of services or uses to
you as the property it replaces. You decide this
by determining all the following.
• Whether the properties are of similar service to you.
• The nature of the business risks connected with the properties.
• What the properties demand of you in the
way of management, service, and relations to your tenants.
Example. You owned land and a building
you rented to a manufacturing company. The
building was destroyed by fire. During the replacement period, you had a new building constructed. You rented out the new building for use
as a wholesale grocery warehouse. Because
the replacement property is also rental property,
the two properties are considered similar or related in service or use if there is a similarity in all
the following areas.
• Your management activities.
• The amount and kind of services you provide to your tenants.
• The nature of your business risks connected with the properties.
Business or income-producing property
located in a federally declared disaster area.
If your destroyed business or income-producing
property was located in a federally declared disaster area, any tangible replacement property
you acquire for use in any business is treated as
similar or related in service or use to the destroyed property. For more information, see Disaster Area Losses, later.
Controlling interest in a corporation. You
can replace property by acquiring a controlling
interest in a corporation that owns property similar or related in service or use to your damaged,
destroyed, or stolen property. You can postpone
reporting your entire gain if the cost of the stock
that gives you a controlling interest is at least as
much as the amount received (reimbursement)
for your property. You have a controlling interest
if you own stock having at least 80% of the
combined voting power of all classes of voting
stock and at least 80% of the total number of
shares of all other classes of stock.
Basis adjustment to corporation’s property. The basis of property held by the corporation at the time you acquired control must be
reduced by the amount of your postponed gain,
if any. You are not required to reduce the adjusted basis of the corporation’s properties below your adjusted basis in the corporation’s
stock (determined after reduction by the amount
of your postponed gain).
Allocate this reduction to the following classes of property in the order shown below.
1. Property that is similar or related in service
or use to the destroyed or stolen property.
2. Depreciable property not reduced in (1).
3. All other property.
If two or more properties fall in the same class,
allocate the reduction to each property in proportion to the adjusted bases of all the properties
in that class. The reduced basis of any single
property cannot be less than zero.
Main home replaced. If your gain from the
reimbursement you receive because of the destruction of your main home is more than the
amount you can exclude from your income (see
Main home destroyed under Figuring a Gain,
earlier), you can postpone reporting the excess
gain by buying replacement property that is similar or related in service or use. To postpone
reporting all the excess gain, the replacement
property must cost at least as much as the
amount you received because of the destruction
minus the excluded gain.
Also, if you postpone reporting any part of
your gain under these rules, you are treated as
having owned and used the replacement property as your main home for the period you
owned and used the destroyed property as your
main home.
Basis of replacement property. You must
reduce the basis of your replacement property
(its cost) by the amount of postponed gain. In
this way, tax on the gain is postponed until you
dispose of the replacement property.
Example. A fire destroyed your rental home
that you never lived in. The insurance company
reimbursed you $67,000 for the property, which
had an adjusted basis of $62,000. You had a
gain of $5,000 from the casualty. If you have
another rental home constructed for $110,000
within the replacement period, you can postpone reporting the gain. You will have reinvested all the reimbursement (including your
entire gain) in the new rental home. Your basis
for the new rental home will be $105,000
($110,000 cost − $5,000 postponed gain).
Replacement Period
To postpone reporting your gain, you must buy
replacement property within a specified period
of time. This is the replacement period.
The replacement period begins on the date
your property was damaged, destroyed, or stolen.
The replacement period ends 2 years after
the close of the first tax year in which any part of
your gain is realized.
Example. You are a calendar year taxpayer. While you were on vacation, a valuable
piece of antique furniture that cost $2,200 was
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Table 3. When To Deduct a Casualty or Theft Loss
IF you have a loss...
THEN deduct it in the year...
from a casualty
the loss occurred.
in a federally declared disaster
area
the disaster occurred or the year immediately
before the disaster.
from a theft
the theft was discovered.
on a deposit treated as a casualty
a reasonable estimate can be made.
stolen from your home. You discovered the theft
when you returned home on August 10, 2009.
Your insurance company investigated the theft
and did not settle your claim until January 4,
2010, when they paid you $3,000. You first realized a gain from the reimbursement for the theft
during 2010, so you have until December 31,
2012, to replace the property.
Main home in disaster area. For your main
home (or its contents) located in a federally
declared disaster area, the replacement period
generally ends 4 years after the close of the first
tax year in which any part of your gain is realized. See Disaster Area Losses, later.
Example. You are a calendar year taxpayer. A hurricane destroyed your home in September 2009. In December 2009, the insurance
company paid you $3,000 more than the adjusted basis of your home. The area in which
your home is located is not a federally declared
disaster area. You first realized a gain from the
reimbursement for the casualty in 2009, so you
have until December 31, 2011, to replace the
property. If your home had been in a federally
declared disaster area, you would have until
December 31, 2013, to replace the property.
Property in a Midwestern disaster area. For
property located in a Midwestern disaster area
(defined in Table 4 in the 2008 Publication 547)
that was destroyed, damaged, or stolen as a
result of severe storms, tornadoes, or flooding,
the replacement period ends 5 years after the
close of the first tax year in which any part of
your gain is realized. This 5-year replacement
period applies only if substantially all of the use
of the replacement property is in a Midwestern
disaster area.
Property in the Kansas disaster area. For
property located in the Kansas disaster area that
was destroyed, damaged, or stolen after May 3,
2007, as a result of storms and tornadoes, the
replacement period ends 5 years after the close
of the first tax year in which any part of your gain
is realized. This 5-year replacement period applies only if substantially all of the use of the
replacement property is in the Kansas disaster
area.
Property in the Hurricane Katrina disaster
area. For property located in the Hurricane
Katrina disaster area that was destroyed, damaged, or stolen after August 24, 2005, as a result
of Hurricane Katrina, the replacement period
ends 5 years after the close of the first tax year in
which any part of your gain is realized. This
5-year replacement period applies only if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area.
Extension. You can apply for an extension of
the replacement period. Send your written application to the Internal Revenue Service Center
Publication 547 (2009)
where you file your tax return. See your tax
return instructions for the address. Your application must contain all the details about the need
for the extension. You should make the application before the end of the replacement period.
However, you can file an application within a
reasonable time after the replacement period
ends if you have a good reason for the delay. An
extension may be granted if you can show that
there is reasonable cause for not making the
replacement within the regular period.
Ordinarily, requests for extensions are not
made or granted until near the end of the replacement period or the extended replacement
period. Extensions are usually limited to a period
of not more than 1 year. The high market value
or scarcity of replacement property is not sufficient grounds for granting an extension. If your
replacement property is being constructed and
you clearly show that the construction cannot be
completed within the replacement period, you
may be granted an extension of the period.
How To Postpone a Gain
You postpone reporting your gain from a casualty or theft by reporting your choice on your tax
return for the year you have the gain. You have
the gain in the year you receive insurance proceeds or other reimbursements that result in a
gain.
If a partnership or a corporation owns the
stolen or destroyed property, only the partnership or corporation can choose to postpone reporting the gain.
Required statement. You should attach a
statement to your return for the year you have
the gain. This statement should include the following.
• The date and details of the casualty or
theft.
• The insurance or other reimbursement you
received from the casualty or theft.
• How you figured the gain.
Replacement property acquired before return filed. If you acquire replacement property
before you file your return for the year you have
the gain, your statement should also include
detailed information about all of the following.
• The replacement property.
• The postponed gain.
• The basis adjustment that reflects the
postponed gain.
• Any gain you are reporting as income.
Replacement property acquired after return filed. If you intend to acquire replacement
property after you file your return for the year in
which you have the gain, your statement should
also state that you are choosing to replace the
property within the required replacement period.
You should then attach another statement to
your return for the year in which you acquire the
replacement property. This statement should
contain detailed information on the replacement
property.
If you acquire part of your replacement property in one year and part in another year, you
must make a statement for each year. The statement should contain detailed information on the
replacement property bought in that year.
Substituting replacement property. Once
you have acquired qualified replacement property that you designate as replacement property
in a statement attached to your tax return, you
cannot later substitute other qualified replacement property. This is true even if you acquire
the other property within the replacement period. However, if you discover that the original
replacement property was not qualified replacement property, you can (within the replacement
period) substitute the new qualified replacement
property.
Amended return. You must file an amended
return (individuals use Form 1040X) for the tax
year of the gain in either of the following situations.
• You do not acquire replacement property
within the required replacement period
plus extensions. On this amended return,
you must report the gain and pay any additional tax due.
• You acquire replacement property within
the required replacement period plus extensions, but at a cost less than the
amount you receive for the casualty or
theft. On this amended return, you must
report the portion of the gain that cannot
be postponed and pay any additional tax
due.
Three-year limit. The period for assessing tax
on any gain ends 3 years after the date you
notify the director of the Internal Revenue Service for your area of any of the following.
• You replaced the property.
• You do not intend to replace the property.
• You did not replace the property within the
replacement period.
Changing your mind. You can change your
mind about whether to report or to postpone
reporting your gain at any time before the end of
the replacement period.
Example. Your property was stolen in 2008.
Your insurance company reimbursed you
$10,000, of which $5,000 was a gain. You reported the $5,000 gain on your return for 2008
(the year you realized the gain) and paid the tax
due. In 2009 you bought replacement property.
Your replacement property cost $9,000. Since
you reinvested all but $1,000 of your reimbursement, you can now postpone reporting $4,000
($5,000 − $1,000) of your gain.
To postpone reporting your gain, file an
amended return for 2008 using Form 1040X.
You should attach an explanation showing that
you previously reported the entire gain from the
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 reimbursement not spent for replacement property.
When To Report
Gains and Losses
Gains. If you receive an insurance or other
reimbursement that is more than your adjusted
basis in the destroyed or stolen property, you
have a gain from the casualty or theft. You must
include this gain in your income in the year you
receive the reimbursement, unless you choose
to postpone reporting the gain as explained earlier.
Losses. Generally, you can deduct a casualty
loss that is not reimbursable only in the tax year
in which the casualty occurred. This is true even
if you do not repair or replace the damaged
property until a later year. (However, see Disaster Area Losses, later, for an exception.)
You can deduct theft losses that are not
reimbursable only in the year you discover your
property was stolen.
If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you
become reasonably certain that it will not be
reimbursed.
Loss on deposits. If your loss is a loss on
deposits at an insolvent or bankrupt financial
institution, see Loss on Deposits, earlier.
Lessee’s loss. If you lease property from
someone else, you can deduct a loss on the
property in the year your liability for the loss is
fixed. This is true even if the loss occurred or the
liability was paid in a different year. You are not
entitled to a deduction until your liability under
the lease can be determined with reasonable
accuracy. Your liability can be determined when
a claim for recovery is settled, adjudicated, or
abandoned.
Disaster Area Losses
This section discusses the special rules that
apply to federally declared disaster area losses.
It contains information on when you can deduct
your loss, how to claim your loss, how to treat
your home in a disaster area, and what tax
deadlines may be postponed. It also lists Federal Emergency Management Agency (FEMA)
phone numbers. (See Contacting the Federal
Emergency Management Agency (FEMA),
later.)
A federally declared disaster is a disaster
that occurred in an area declared by the President to be eligible for federal assistance under
the Robert T. Stafford Disaster Relief and Emergency Assistance Act. It includes a major disaster or emergency declaration under the Act.
A list of the areas warranting public or
individual assistance (or both) under
the Act for 2009 is available at the
Federal Emergency Management Agency
(FEMA) web site at www.fema.gov.
TIP
Losses of personal use property. You enter
disaster losses of personal use property on
Form 4684, line 17. The net disaster loss (the
Page 12
excess of line 17 over line 14 of Form 4684) is
n o t
s u b j e c t
t o
t h e
10%-of-adjusted-gross-income limit. The net
disaster loss is deductible as an itemized deduction on Schedule A, or as part of the standard
deduction on Schedule L (Form 1040A or 1040).
• Your home is substantially more danger-
When to deduct the loss. You generally must
deduct a casualty loss in the year it occurred.
However, if you have a casualty loss from a
federally declared disaster that occurred in an
area warranting public or individual assistance
(or both), you can choose to deduct that loss on
your return or amended return for the tax year
immediately preceding the tax year in which the
disaster happened. If you make this choice, the
loss is treated as having occurred in the preceding year.
You do not have a casualty loss if your home
is unsafe due to dangerous conditions existing
before the disaster. (For example, your house is
located in an area known for severe storms.)
This is true even if your home is condemned.
Claiming a qualifying disaster loss on
the previous year’s return may result in
a lower tax for that year, often producing or increasing a cash refund.
If you do not choose to deduct your loss on
your return for the earlier year, deduct it on your
return for the year in which the disaster occurred.
TIP
Example. You are a calendar year taxpayer. A flood damaged your home this June.
The flood damaged or destroyed a considerable
amount of property in your town. Your town is
located in an area designated by FEMA for public or individual assistance (or both). You can
choose to deduct the flood loss on your home on
last year’s tax return. (See How to deduct your
loss in the preceding year, later.)
Disaster loss to inventory. If your inventory loss is from a disaster in an area designated
by FEMA for public or individual assistance (or
both), you may choose to deduct the loss on
your return or amended return for the immediately preceding year. However, decrease your
opening inventory for the year of the loss so that
the loss will not be reported again in inventories.
Main home in disaster area. If your home
is located in a federally declared disaster area,
you can postpone reporting the gain if you spend
the reimbursement to repair or replace your
home. Special rules apply to replacement property related to the damage or destruction of your
main home (or its contents) if located in these
areas. For more information, see Gains Realized on Homes in Disaster Areas in the Instructions for Form 4684.
Home made unsafe by disaster. If your
home is located in a federally declared disaster
area, your state or local government may order
you to tear it down or move it because it is no
longer safe to live in because of the disaster. If
this happens, treat the loss in value as a casualty loss from a disaster. Your state or local
government must issue the order for you to tear
down or move the home within 120 days after
the area is declared a disaster area.
Figure your loss in the same way as for
casualty losses of personal-use property. (See
Figuring a Loss, earlier.) In determining the decrease in FMV, use the value of your home
before you move it or tear it down as its FMV
after the casualty.
Unsafe home. Your home will be considered unsafe only if both of the following apply.
ous after the disaster than it was before
the disaster.
• The danger is from a substantially in-
creased risk of future destruction from the
disaster.
Example. Due to a severe storm, the President declared the county you live in a federal
disaster area. Although your home has only minor damage from the storm, a month later the
county issues a demolition order. This order is
based on a finding that your home is unsafe due
to nearby mud slides caused by the storm. The
loss in your home’s value because the mud
slides made it unsafe is treated as a casualty
loss from a disaster. The loss in value is the
difference between your home’s FMV immediately before the disaster and immediately after
the disaster.
How to deduct your loss in the preceding
year. If you choose to deduct your loss on your
return or amended return for the tax year immediately preceding the tax year in which the disaster happened, include a statement saying that
you are making that choice. The statement can
be made on the return or can be filed with the
return. The statement should specify the date or
dates of the disaster and the city, town, county,
and state where the damaged or destroyed
property was located at the time of the disaster.
Time limit for making choice. You must
make this choice to take your casualty loss for
the disaster in the preceding year by the later of
the following dates.
• The due date (without extensions) for filing
your income tax return for the tax year in
which the disaster actually occurred.
• The due date (with extensions) for filing
the return for the preceding tax year.
Example. If you are a calendar year taxpayer, you ordinarily have until April 15, 2010, to
amend your 2008 tax return to claim a casualty
loss that occurred during 2009.
Revoking your choice. You can revoke
your choice within 90 days after making it by
returning to the Internal Revenue Service any
refund or credit you received from making the
choice. However, if you revoke your choice
before receiving a refund, you must return the
refund within 30 days after receiving it for the
revocation to be effective.
Figuring the loss deduction. You must figure the loss under the usual rules for casualty
losses, as if it occurred in the year preceding the
disaster.
Example. A disaster damaged your main
home and destroyed your furniture in 2009. This
was your only casualty loss for the year. Your
home is located in a federally declared disaster
area designated by FEMA for public or individual
assistance (or both). The cost of your home and
land was $134,000. The FMV immediately
before the disaster was $147,500 and the FMV
Publication 547 (2009)
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immediately afterward was $100,000. You separately figured the loss on each item of furniture
(see Figuring the Deduction, earlier) and arrived
at a total loss for furniture of $3,000. Your insurance did not cover this type of casualty loss, and
you expect no reimbursement for either your
home or your furniture.
You choose to amend your 2008 return to
claim your casualty loss for the disaster. You
figure your deductible net disaster loss as follows:
House
1. Cost . . . . . . . . . . . . $134,000
2. FMV before disaster
3. FMV after disaster .
4. Decrease in FMV
(line 2 − line 3) . . . .
5. Smaller of line 1 or
line 4 . . . . . . . . . .
6. Subtract estimated
insurance . . . . . . .
7. Loss after
reimbursement . . . .
8.
9.
10.
11.
Furnishings
$10,000
$147,500
. 100,000
$8,000
5,000
. $47,500
$3,000
. $47,500
$3,000
.
-0-
. $ 47,500
Total loss . . . . . . . . . . . .
Subtract $100 . . . . . . . . .
Loss after $100 rule . . . . .
Subtract personal
casualty gains . . . . . . . . .
12. Amount of deductible net
disaster loss . . . . . . . . . .
-0$3,000
...
...
...
$50,500
100
$50,400
...
0
...
$50,400
You can deduct the net disaster loss as an
itemized deduction or as part of your standard
deduction for 2008.
Claiming a disaster loss on an amended return. If you have already filed your return for
the preceding year, you can claim a disaster loss
against that year’s income by filing an amended
return. Individuals file an amended return on
Form 1040X.
How to report the loss on Form 1040X.
You should adjust your deductions on Form
1040X. The instructions for Form 1040X show
how to do this. Explain the reasons for your
adjustment and attach Form 4684 to show how
you figured your loss. See Figuring a Loss, earlier.
If the damaged or destroyed property was
personal use property, you can deduct the net
disaster loss as an itemized deduction on
Schedule A (Form 1040) or Form 1040NR,
Schedule A, or as part of your standard deduction on Schedule L (Form 1040A or 1040). However, if the property was income-producing
property or employee property, you must itemize
your deductions to deduct the loss.
If you must itemize your deductions to deduct the loss or you want to deduct the net
disaster loss as an itemized deduction and you
did not itemize your deductions on your original
return, you must first determine whether the
casualty loss deduction now makes it advantageous for you to itemize. It is advantageous to
itemize if the total of the casualty loss deduction
and any other itemized deductions is more than
your standard deduction. If you itemize, attach
Schedule A (Form 1040) or Form 1040NR,
Schedule A and Form 4684 to your amended
return. Fill out Form 1040X to refigure your tax
on the rest of the form to find your refund.
Records. You should keep the records that
support your loss deduction. You do not have to
attach them to the amended return.
Publication 547 (2009)
If your records were destroyed or lost, you
may have to reconstruct them. Information
about reconstructing records is available at
www.irs.gov/newsroom/. Type “reconstructing
your records” in the search box.
• Reasonable and necessary expenses in-
Need a copy of your tax return for the
preceding year? It will be easier to prepare
Form 1040X if you have a copy of your tax return
for the preceding year. If you had your tax return
completed by a tax preparer, he or she should
be able to provide you with a copy of your return.
If not, you can get a copy by filing Form 4506
with the IRS. There is a $57 fee (subject to
change) for each return requested. However, if
your main home, principal place of business, or
tax records are located in a federally declared
disaster area, this fee will be waived. Write the
name of the disaster in the top margin of Form
4506 (for example, “Hurricane Katrina”).
• Reasonable and necessary expenses in-
Federal loan canceled. If part of your federal
disaster loan was canceled under the Robert T.
Stafford Disaster Relief and Emergency Assistance Act, it is considered to be reimbursement
for the loss. The cancellation reduces your casualty loss deduction.
Federal disaster relief grants. Do not include
post-disaster relief grants received under the
Robert T. Stafford Disaster Relief and Emergency Assistance Act in your income if the grant
payments are made to help you meet necessary
expenses or serious needs for medical, dental,
housing, personal property, transportation, or
funeral expenses. Do not deduct casualty losses
or medical expenses to the extent they are specifically reimbursed by these disaster relief
grants. If the casualty loss was specifically reimbursed by the grant and you received the grant
after the year in which you deducted the casualty loss, see Reimbursement Received After
Deducting Loss earlier. Unemployment assistance payments under the Act in excess of
$2,400 per recipient are taxable unemployment
compensation.
State disaster relief grants for businesses.
A grant that a business receives under a state
program to reimburse businesses for losses incurred for damage or destruction of property
because of a disaster is not excludable from
income under the general welfare exclusion, as
a gift, as a qualified disaster relief payment (explained next), or as a contribution to capital.
However, the business can choose to postpone
reporting gain realized from the grant if it buys
qualifying replacement property within a certain
period of time. See Postponement of Gain earlier for the rules that apply.
Qualified disaster relief payments. Qualified
disaster relief payments are not included in the
income of individuals to the extent any expenses
compensated by these payments are not otherwise compensated for by insurance or other
reimbursement. These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and
federal unemployment taxes). No withholding
applies to these payments.
Qualified disaster relief payments include
payments you receive (regardless of the source)
for the following expenses.
• Reasonable and necessary personal, family, living, or funeral expenses incurred as
a result of a federally declared disaster.
curred for the repair or rehabilitation of a
personal residence due to a federally declared disaster. (A personal residence can
be a rented residence or one you own.)
curred for the repair or replacement of the
contents of a personal residence due to a
federally declared disaster.
Qualified disaster relief payments also include
amounts paid to individuals affected by the disaster by a federal, state, or local government in
connection with a federally declared disaster.
!
Qualified disaster relief payments do
not include:
CAUTION
• Payments for expenses otherwise paid for
by insurance or other reimbursements, or
• Income replacement payments, such as
payments of lost wages, lost business income, or unemployment compensation.
Qualified disaster mitigation payments.
Qualified disaster mitigation payments made
under the Robert T. Stafford Disaster Relief and
Emergency Assistance Act or the National Flood
Insurance Act (as in effect on April 15, 2005) are
not included in income. These are payments
you, as a property owner, receive to reduce the
risk of future damage to your property. You cannot increase your basis in the property, or take a
deduction or credit, for expenditures made with
respect to those payments.
Sale of property under hazard mitigation program. Generally, if you sell or otherwise transfer property, you must recognize any gain or loss
for tax purposes unless the property is your main
home. You report the gain or deduct the loss on
your tax return for the year you realize it. (You
cannot deduct a loss on personal-use property
unless the loss resulted from a casualty, as
discussed earlier.) However, if you sell or otherwise transfer property to the Federal Government, a state or local government, or an Indian
tribal government under a hazard mitigation program, you can choose to postpone reporting the
gain if you buy qualifying replacement property
within a certain period of time. See Postponement of Gain earlier for the rules that apply.
Gains. Special rules apply if you choose to
postpone reporting gain on property damaged or
destroyed in a federally declared disaster area.
For these special rules, see the following discussions.
• Main home in disaster area earlier under
Replacement Property.
• Business or income-producing property located in a federally declared disaster area
earlier under Replacement Property.
• Main home in disaster area earlier under
Replacement Period.
• Property in a Midwestern disaster area
earlier under Replacement Period.
• Property in the Kansas disaster area earlier under Replacement Period.
• Property in the Hurricane Katrina disaster
area earlier under Replacement Period.
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Postponed Tax Deadlines
The IRS may postpone for up to one year certain
tax deadlines of taxpayers who are affected by a
federally declared disaster. The tax deadlines
the IRS may postpone include those for filing
income, excise, and employment tax returns,
paying income, excise, and employment taxes,
and making contributions to a traditional IRA or
Roth IRA.
If any tax deadline is postponed, the IRS will
publicize the postponement in your area and
publish a news release, revenue ruling, revenue
procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB).
Who is eligible. If the IRS postpones a tax
deadline, the following taxpayers are eligible for
the postponement.
• Any individual whose main home is lo-
cated in a covered disaster area (defined
later).
• Any business entity or sole proprietor
whose principal place of business is located in a covered disaster area.
• Any individual who is a relief worker affili-
ated with a recognized government or philanthropic organization and who is
assisting in a covered disaster area.
• Any individual, business entity, or sole
proprietorship whose records are needed
to meet a postponed tax deadline, provided those records are maintained in a
covered disaster area. The main home or
principal place of business does not have
to be located in the covered disaster area.
• Any estate or trust that has tax records
necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area.
• The spouse on a joint return with a tax-
payer who is eligible for postponements.
• Any individual, business entity, or sole
proprietorship not located in a covered disaster area, but whose records necessary
to meet a postponed tax deadline are located in the covered disaster area.
• Any individual visiting the covered disaster
area who was killed or injured as a result
of the disaster.
• Any other person determined by the IRS
to be affected by a federally declared disaster.
Covered disaster area. This is an area of a
federally declared disaster in which the IRS has
decided to postpone tax deadlines for up to 1
year.
Abatement of interest and penalties. The
IRS may abate the interest and penalties on
underpaid income tax for the length of any postponement of tax deadlines.
Contacting the Federal
Emergency Management
Agency (FEMA)
If you live in an area that was declared a disaster
area by the President, you can get information
from FEMA by visiting its website at
www.fema.gov, or calling the following phone
Page 14
numbers. These numbers are only activated after a federally declared disaster.
• 1-800-621-3362.
• 1-800-462-7585, if you are a TTY/TDD
user.
How To Report
Gains and Losses
How you report gains and losses depends on
whether the property was business, income-producing, or personal-use property.
Personal-use property. If you have a loss,
use both of the following.
• Form 4684.
• Schedule A (Form 1040), Itemized Deduc-
tions (or Form 1040NR, Schedule A, if you
are a nonresident alien).
Note. Use Schedule L (Form 1040A or
1040) instead of Schedule A (Form 1040) if you
are deducting a net disaster loss as part of your
standard deduction.
If you have a gain, report it on both of the
following.
• Form 4684.
• Schedule D (Form 1040), Capital Gains
and Losses.
Do not report on these forms any gain you
postpone. If you choose to postpone gain, see
How To Postpone a Gain earlier.
Business and income-producing property.
Use Form 4684 to report your gains and losses.
You will also have to report the gains and losses
on other forms as explained next.
Property held 1 year or less. Individuals
report losses from income-producing property
and property used in performing services as an
employee on Schedule A (Form 1040). Gains
from business and income-producing property
are combined with losses from business property (other than property used in performing
services as an employee) and the net gain or
loss is reported on Form 4797. If you are not
otherwise required to file Form 4797, only enter
the net gain or loss on your tax return on the line
identified as from Form 4797. Next to that line,
enter “Form 4684.” Partnerships and S corporations should see the Form 4684 instructions to
find out where to report these gains and losses.
Property held more than 1 year. If your
losses from business and income-producing
property are more than gains from these types of
property, combine your losses from business
property (other than property used in performing
services as an employee) with total gains from
business and income-producing property. Report the net gain or loss as an ordinary gain or
loss on Form 4797. If you are not otherwise
required to file Form 4797, only enter the net
gain or loss on your tax return on the line identified as from Form 4797. Next to that line, enter
“Form 4684.” Individuals deduct any loss of income-producing property and property used in
performing services as an employee on Schedule A (Form 1040). Partnerships and S corporations should see Form 4684 to find out where to
report these gains and losses.
If losses from business and income-producing property are less than or equal
to gains from these types of property, report the
net amount on Form 4797. You may also have to
report the gain on Schedule D depending on
whether you have other transactions. Partnerships and S corporations should see Form 4684
to find out where to report these gains and
losses.
Depreciable property. If the damaged or
stolen property was depreciable property held
more than 1 year, you may have to treat all or
part of the gain as ordinary income to the extent
of depreciation allowed or allowable. You figure
the ordinary income part of the gain in Part III of
Form 4797. See Depreciation Recapture in
chapter 3 of Publication 544 for more information about the recapture rule.
Adjustments to Basis
If you have a casualty or theft loss, you must
decrease your basis in the property by any insurance or other reimbursement you receive and by
any deductible loss. The result is your adjusted
basis in the property.
You must increase your basis in the property
by the amount you spend on repairs that restore
the property to its pre-casualty condition. Do not
increase your basis in the property by any qualified disaster mitigation payments (discussed
earlier under Disaster Area Losses). See Adjusted Basis in Publication 551 for more information on adjustments to basis.
If Deductions Are
More Than Income
If your casualty or theft loss deduction causes
your deductions for the year to be more than
your income for the year, you may have a net
operating loss (NOL). You can use an NOL to
lower your tax in an earlier year, allowing you to
get a refund for tax you already paid. Or, you can
use it to lower your tax in a later year. You do not
have to be in business to have an NOL from a
casualty or theft loss. For more information, see
Publication 536, Net Operating Losses (NOLs)
for Individuals, Estates, and Trusts.
How To Get Tax Help
You can get help with unresolved tax issues,
order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best
for you, you will have quick and easy access to
tax help.
Contacting your Taxpayer Advocate. The
Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing
economic harm, who are seeking help in resolving tax problems that have not been resolved
through normal channels, or who believe that an
IRS system or procedure is not working as it
should. Here are seven things every taxpayer
should know about TAS:
Publication 547 (2009)
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• TAS is your voice at the IRS.
• Our service is free, confidential, and tailored to meet your needs.
• You may be eligible for TAS help if you
have tried to resolve your tax problem
through normal IRS channels and have
gotten nowhere, or you believe an IRS
procedure just isn’t working as it should.
• TAS helps taxpayers whose problems are
causing financial difficulty or significant
cost, including the cost of professional
representation. This includes businesses
as well as individuals.
• TAS employees know the IRS and how to
navigate it. We will listen to your problem,
help you understand what needs to be
done to resolve it, and stay with you every
step of the way until your problem is resolved.
• TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. You can call your
local advocate, whose number is in your
phone book, in Pub. 1546, Taxpayer Advocate Service — Your Voice at the IRS,
and on our website at www.irs.gov/advocate. You can also call our toll-free line at
1-877-777-4778 or TTY/TDD
1-800-829-4059.
• You can learn about your rights and re-
sponsibilities as a taxpayer by visiting our
online tax toolkit at www.taxtoolkit.irs.gov.
Low Income Taxpayer Clinics (LITCs).
The Low Income Taxpayer Clinic program
serves individuals who have a problem with the
IRS and whose income is below a certain level.
LITCs are independent from the IRS. Most
LITCs can provide representation before the
IRS or in court on audits, tax collection disputes,
and other issues for free or a small fee. If an
individual’s native language is not English, some
clinics can provide multilingual information
about taxpayer rights and responsibilities. For
more information, see Publication 4134, Low
Income Taxpayer Clinic List. This publication is
available at www.irs.gov, by calling
1-800-TAX-FORM (1-800-829-3676), or at your
local IRS office.
Free tax services. To find out what services
are available, get Publication 910, IRS Guide to
Free Tax Services. It contains lists of free tax
information sources, including publications,
services, and free tax education and assistance
programs. It also has an index of over 100
TeleTax topics (recorded tax information) you
can listen to on your telephone.
Accessible versions of IRS published products are available on request in a variety of
alternative formats for people with disabilities.
Free help with your return. Free help in preparing your return is available nationwide from
IRS-trained volunteers. The Volunteer Income
Tax Assistance (VITA) program is designed to
help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed
to assist taxpayers age 60 and older with their
tax returns. Many VITA sites offer free electronic
filing and all volunteers will let you know about
credits and deductions you may be entitled to
claim. To find the nearest VITA or TCE site, call
1-800-829-1040.
Publication 547 (2009)
As part of the TCE program, AARP offers the
Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or
visit AARP’s website at
www.aarp.org/money/taxaide.
For more information on these programs, go
to
www.irs.gov and enter keyword “VITA” in the
upper right-hand corner.
Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7
days a week to:
• E-file your return. Find out about commercial tax preparation and e-file services
available free to eligible taxpayers.
• Check the status of your 2009 refund. Go
to
www.irs.gov and click on Where’s My Refund. Wait at least 72 hours after the IRS
acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper
return. If you filed Form 8379 with your
return, wait 14 weeks (11 weeks if you
filed electronically). Have your 2009 tax
return available so you can provide your
social security number, your filing status,
and the exact whole dollar amount of your
refund.
• Download forms, instructions, and publications.
• Order IRS products online.
• Research your tax questions online.
• Search publications online by topic or
keyword.
• Use the online Internal Revenue Code,
Regulations, or other official guidance.
• View Internal Revenue Bulletins (IRBs)
published in the last few years.
• Figure your withholding allowances using
the withholding calculator online at www.
irs.gov/individuals.
• Determine if Form 6251 must be filed by
using our Alternative Minimum Tax (AMT)
Assistant.
• Sign up to receive local and national tax
news by email.
• Get information on starting and operating
a small business.
Phone. Many services are available by
phone.
• Ordering forms, instructions, and publications. Call 1-800-TAX FORM
(1-800-829-3676) to order current-year
forms, instructions, and publications, and
prior-year forms and instructions. You
should receive your order within 10 days.
• Asking tax questions. Call the IRS with
your tax questions at 1-800-829-1040.
• Solving problems. You can get
face-to-face help solving tax problems
every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to
your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find
the number, go to www.irs.gov/localcontacts or look in the phone book under
United States Government, Internal Revenue Service.
• TTY/TDD equipment. If you have access
to TTY/TDD equipment, call
1-800-829-4059 to ask tax questions or to
order forms and publications.
• TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering
various tax topics.
• Refund information. To check the status of
your 2009 refund, call 1-800-829-1954
during business hours or 1-800-829-4477
(automated refund information 24 hours a
day, 7 days a week). Wait at least 72
hours after the IRS acknowledges receipt
of your e-filed return, or 3 to 4 weeks after
mailing a paper return. If you filed Form
8379 with your return, wait 14 weeks (11
weeks if you filed electronically). Have
your 2009 tax return available so you can
provide your social security number, your
filing status, and the exact whole dollar
amount of your refund. Refunds are sent
out weekly on Fridays. If you check the
status of your refund and are not given the
date it will be issued, please wait until the
next week before checking back.
• Other refund information. To check the
status of a prior year refund or amended
return refund, call 1-800-829-1954.
Evaluating the quality of our telephone
services. To ensure IRS representatives give
accurate, courteous, and professional answers,
we use several methods to evaluate the quality
of our telephone services. One method is for a
second IRS representative to listen in on or
record random telephone calls. Another is to ask
some callers to complete a short survey at the
end of the call.
Walk-in. Many products and services
are available on a walk-in basis.
• Products. You can walk in to many post
offices, libraries, and IRS offices to pick up
certain forms, instructions, and publications. Some IRS offices, libraries, grocery
stores, copy centers, city and county government offices, credit unions, and office
supply stores have a collection of products
available to print from a CD or photocopy
from reproducible proofs. Also, some IRS
offices and libraries have the Internal Revenue Code, regulations, Internal Revenue
Bulletins, and Cumulative Bulletins available for research purposes.
• Services. You can walk in to your local
Taxpayer Assistance Center every business day for personal, face-to-face tax
help. An employee can explain IRS letters,
request adjustments to your tax account,
or help you set up a payment plan. If you
need to resolve a tax problem, have questions about how the tax law applies to your
individual tax return, or you are more comfortable talking with someone in person,
visit your local Taxpayer Assistance
Page 15
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Center where you can spread out your
records and talk with an IRS representative face-to-face. No appointment is necessary — just walk in. If you prefer, you
can call your local Center and leave a
message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business
days to schedule an in-person appointment at your convenience. If you have an
ongoing, complex tax account problem or
a special need, such as a disability, an
appointment can be requested. All other
issues will be handled without an appointment. To find the number of your local
office, go to
www.irs.gov/localcontacts or look in the
phone book under United States Government, Internal Revenue Service.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products. You can order
Publication 1796, IRS Tax Products
DVD, and obtain:
• Current-year forms, instructions, and publications.
• Prior-year forms, instructions, and publications.
• Tax Map: an electronic research tool and
finding aid.
• Tax law frequently asked questions.
• Tax Topics from the IRS telephone response system.
• Internal Revenue Code — Title 26 of the
U.S. Code.
• Fill-in, print, and save features for most tax
forms.
• Internal Revenue Bulletins.
• Toll-free and email technical support.
• Two releases during the year.
– The first release will ship the beginning
of January 2010.
– The final release will ship the beginning
of March 2010.
Purchase the DVD from National Technical
Information Service (NTIS) at www.irs.gov/
cdorders for $30 (no handling fee) or call
1-877-233-6767 toll free to buy the DVD for $30
(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.
Page 16
Publication 547 (2009)
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Index
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Abatement of interest and
penalties . . . . . . . . . . . . . . . . . . 14
Accidents . . . . . . . . . . . . . . . . . . . . 2
Adjusted basis . . . . . . . . . . . . . . . 5
Adjustments to basis . . . . 10, 14
Amended returns . . . . . . . . . . . . 11
Appraisals . . . . . . . . . . . . . . . . . 4, 5
Assistance (See Tax help)
B
Bad debts . . . . . . . . . . . . . . . . . . . . 3
Basis:
Adjusted . . . . . . . . . . . . . . . . . . . . 5
Adjustments to . . . . . . . . . 10, 14
Replacement property . . . . . . 10
Business or income-producing
property . . . . . . . . . . . . . . . . . . . . 4
Business purposes, property
used partly for . . . . . . . . . . . . . 9
C
Cars:
Accidents . . . . . . . . . . . . . . . . . . . 2
Fair market value of . . . . . . . . . 4
Cash gifts . . . . . . . . . . . . . . . . . . . . 5
Casualty losses . . . . . . . . . . . . . 11
Deductible losses . . . . . . . . . . . 2
Definition . . . . . . . . . . . . . . . . . . . 2
Deposits, loss on . . . . . . . . . . . . 3
Nondeductible losses . . . . . . . . 2
Progressive deterioration . . . . 2
Proof of . . . . . . . . . . . . . . . . . . . . . 3
When to report . . . . . . . . . . . . . 12
Workbooks for listing
property . . . . . . . . . . . . . . . . . . 2
Clean up costs . . . . . . . . . . . . . . . 4
Comments on publication . . . . 2
Condemnation . . . . . . . . . . . . . . . 2
Costs:
Appraisals . . . . . . . . . . . . . . . . . . 5
Clean up . . . . . . . . . . . . . . . . . . . . 4
Incidental expenses . . . . . . . . . 5
Landscaping . . . . . . . . . . . . . . . . 4
Photographs taken after
loss . . . . . . . . . . . . . . . . . . . . . . 5
Protection . . . . . . . . . . . . . . . . . . . 5
Repair . . . . . . . . . . . . . . . . . . . . . . 4
Replacement . . . . . . . . . . . . . . . . 5
D
Death of taxpayer:
Postponement of gain . . . . . . 10
Deductible losses . . . . . . . . . . . . 2
Deduction limits . . . . . . . . . . . . . . 7
$500 rule . . . . . . . . . . . . . . . . . . . 7
2% rule . . . . . . . . . . . . . . . . . . . . 7
10% rule . . . . . . . . . . . . . . . . . . . . 7
Personal-use and employee
property (Table 2) . . . . . . . . . 6
Deposit losses . . . . . . . . . . . . 3, 11
Reporting of (Table 1) . . . . . . . 3
When to report . . . . . . . . . . . . . 12
Publication 547 (2009)
Disaster area losses . . . . . . . . . 12
Claiming on amended
return . . . . . . . . . . . . . . . . . . . 13
Federal loan canceled . . . . . . 13
Federally declared
disaster . . . . . . . . . . . . . . 10, 12
Figuring loss deduction . . . . . 12
Form 1040X . . . . . . . . . . . . . . . 13
Home made unsafe . . . . . . . . 12
How to deduct loss in preceding
year . . . . . . . . . . . . . . . . . . . . . 12
Inventory . . . . . . . . . . . . . . . . . . 12
Main home rules . . . . . . . 11, 13
Qualified disaster mitigation
payments . . . . . . . . . . . . . . . . 13
Qualified disaster relief
payments . . . . . . . . . . . . . . . . 13
Records to keep . . . . . . . . . . . . 13
Tax deadlines
postponed . . . . . . . . . . . . . . . 14
When to deduct . . . . . . . . . . . . 12
Table 3 . . . . . . . . . . . . . . . . . . 11
Disaster mitigation
payments . . . . . . . . . . . . . . . . . 13
Disaster relief grants . . . . . . . . . 6
Due dates:
Tax deadlines
postponed . . . . . . . . . . . . . . . 14
E
Employee property:
Deduction limits (Table 2) . . . . 6
Employer’s emergency disaster
fund . . . . . . . . . . . . . . . . . . . . . . . . 5
F
Fair market value (FMV):
Decline in value of property in or
near casualty area . . . . . . . . 5
Measuring decrease in . . . . . . 4
Items not to consider . . . . . . 5
Items to consider . . . . . . . . . . 4
Federal disaster relief
grants . . . . . . . . . . . . . . . . . . . . . 13
Federal Emergency
Management Agency (FEMA),
contacting . . . . . . . . . . . . . . . . 14
Federally declared
disasters . . . . . . . . . . . . . . 10, 12
Figuring gain . . . . . . . . . . . . . . . . . 9
Figuring loss . . . . . . . . . . . . . . . 3, 8
Adjusted basis . . . . . . . . . . . . . . 5
Disaster area losses . . . . . . . . 12
Insurance and other
reimbursements . . . . . . . . . . . 5
Form 1040, Schedule A . . . . . . 14
Form 1040, Schedule D . . . . . . 14
Form 1040X:
Disaster area losses . . . . . . . . 13
Form 4684:
Reporting gains and losses on
personal-use property . . . . 14
Free tax services . . . . . . . . . . . . 14
G
Gains:
Figuring . . . . . . . . . . . . . . . . . . . . 9
Postponement of . . . . . . . . . 9, 11
Reimbursements . . . . . . . . . . . . 4
Reporting of . . . . . . . . . . . . . . . . 14
When to report . . . . . . . . . . . . . 12
H
Help (See Tax help)
I
Incidental expenses . . . . . . . . . . 5
Insurance . . . . . . . . . . . . . . . . . . . . 5
Living expenses, payments
for . . . . . . . . . . . . . . . . . . . . . . . . 5
Interest abatement . . . . . . . . . . 14
Inventory losses . . . . . . . . . . . . . 4
Disaster area losses . . . . . . . . 12
L
Landscaping . . . . . . . . . . . . . . . . . 4
Leased property . . . . . . . . . . . . . . 4
When to report . . . . . . . . . . . . . 12
Losses:
Casualty (See Casualty losses)
Deposits (See Deposit losses)
Disaster areas (See Disaster
area losses)
Figuring amount (See Figuring
loss)
Proof of . . . . . . . . . . . . . . . . . . . . . 3
Records of . . . . . . . . . . . . . . . . . . 3
Reporting of . . . . . . . . . . . . . . . . 14
Theft (See Theft losses)
When to report . . . . . . . . . . . . . 12
(Table 3) . . . . . . . . . . . . . . . . 11
M
Married taxpayers:
Deduction limits . . . . . . . . . . . 7, 8
Mislaid or lost property . . . . . . . 3
Missing children, photographs
of . . . . . . . . . . . . . . . . . . . . . . . . . . 1
More information (See Tax help)
N
Nonbusiness bad debts . . . . . . 3
Nondeductible losses . . . . . . . . 2
P
Payments for living
expenses . . . . . . . . . . . . . . . . . . 5
Penalty abatement . . . . . . . . . . 14
Personal property:
Loss deduction, figuring
of . . . . . . . . . . . . . . . . . . . . . . . . 8
Personal-use property:
Deduction limits (Table 2) . . . . 6
Reporting gains and
losses . . . . . . . . . . . . . . . . . . . 14
Personal-use real
property . . . . . . . . . . . . . . . . . . . . 4
Photographs:
Documentation of loss . . . . . . . 5
Ponzi-type investment
schemes . . . . . . . . . . . . . . . . . . . 3
Postponed tax deadlines . . . . 14
Postponement of gain . . . . . 9, 11
Amended return . . . . . . . . . . . . 11
Changing mind . . . . . . . . . . . . . 11
Replacement property acquired
after return filed . . . . . . . . . . 11
Replacement property acquired
before return filed . . . . . . . . 11
Required statement . . . . . . . . 11
Substituting replacement
property . . . . . . . . . . . . . . . . . 11
Three-year limit . . . . . . . . . . . . 11
Proof of loss . . . . . . . . . . . . . . . . . 3
Protection costs . . . . . . . . . . . . . . 5
Publications (See Tax help)
R
Records of loss . . . . . . . . . . . . . . 3
Recovered stolen
property . . . . . . . . . . . . . . . . . . . . 4
Reimbursements:
Cash gifts . . . . . . . . . . . . . . . . . . . 5
Disaster relief . . . . . . . . . . . . . . . 6
Employer’s emergency disaster
fund . . . . . . . . . . . . . . . . . . . . . . 5
Failure to file a claim . . . . . . . . . 5
Received after deducting
loss . . . . . . . . . . . . . . . . . . . . . . 6
Types of . . . . . . . . . . . . . . . . . . . . 5
Related expenses . . . . . . . . . . . . 5
Related person, replacement
property bought from . . . . . . 9
Repair costs . . . . . . . . . . . . . . . . . 4
Replacement cost . . . . . . . . . . . . 5
Replacement period . . . . . . . . . 10
Extension of . . . . . . . . . . . . . . . 11
Replacement property . . . . . . . 10
Advance payment . . . . . . . . . . 10
Basis adjustment to
corporation’s property . . . . 10
Basis of . . . . . . . . . . . . . . . . . . . . 10
Main home . . . . . . . . . . . . . . . . . 10
In disaster area . . . . . . . . . . 12
Postponement of gain . . . . . . 11
Reporting gains and
losses . . . . . . . . . . . . . . . . . . . 9, 14
Basis, adjustments to . . . . . . . 14
Business and income-producing
property . . . . . . . . . . . . . . . . . 14
Deductions exceeding
income . . . . . . . . . . . . . . . . . . 14
Deposits . . . . . . . . . . . . . . . . . . . . 3
Table 1 . . . . . . . . . . . . . . . . . . . 3
Disaster area losses . . . . . . . . 13
Personal-use property . . . . . . 14
Timing of . . . . . . . . . . . . . . . . . . 12
S
Sentimental value . . . . . . . . . . . . 5
State disaster relief grants for
businesses . . . . . . . . . . . . . . . . 13
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
losses)
Suggestions for
publication . . . . . . . . . . . . . . . . . 2
T
Tables and figures:
Deduction limit rules for
personal-use and employee
property (Table 2) . . . . . . . . . 6
Page 18
Reporting loss on deposits
(Table 1) . . . . . . . . . . . . . . . . . 3
When to deduct losses (Table
3) . . . . . . . . . . . . . . . . . . . . . 3, 11
Tax help . . . . . . . . . . . . . . . . . . . . . 14
Taxpayer Advocate . . . . . . . . . . 14
Theft losses . . . . . . . . . . . . . . . . . . 3
FMV of stolen property . . . . . . 4
Mislaid or lost property . . . . . . . 3
Proof of . . . . . . . . . . . . . . . . . . . . . 3
When to deduct (Table
3) . . . . . . . . . . . . . . . . . . . . . . . 11
When to report . . . . . . . . . . . . . 12
Workbooks for listing
property . . . . . . . . . . . . . . . . . . 2
Timber loss . . . . . . . . . . . . . . . . . 10
TTY/TDD information . . . . . . . . 14
W
Workbooks for property lost
due to casualties and
thefts . . . . . . . . . . . . . . . . . . . . . . 2
■
Publication 547 (2009)
OMB No. 1545-1504
Department of the Treasury - Internal Revenue Service
911
Request for Taxpayer Advocate Service Assistance
Form
(Rev. 6-2007)
(And Application for Taxpayer Assistance Order)
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
6. Employer Identification Number (EIN) (if applicable)
7. Tax form(s)
8. Tax period(s)
9. Person to contact
10. Daytime phone number
4. Fax number (if applicable)
5. E-mail address
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
Catalog Number 16965S
7. Date signed
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
1. Name of employee
Taxpayer Identification Number (TIN)
2. Phone number
3a. Function
3b. Operating division
5. How identified and received (Check the appropriate box)
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 _____________________________
4. Organization code no.
6. IRS received date
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.
For example, an individual taxpayer with an income tax issue would enter Form 1040.
Catalog Number 16965S
Page 3
www.irs.gov
Instructions for Section I
continue on the next page
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:
ADDRESSES:
02/14/2011
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
GREENE
JACKSON
WASHINGTON
FLORIDA
ESCAMBIA
MISSISSIPPI
GEORGE
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
(Catalog of Federal Domestic Assistance Number 59002)
WI~~
HAY 1·-3 2010
Karen G. Mills
Administrator
MISSISSIPPI
ອ ົງການຄຸມ
້ ຄອງທຸລະກິດຂະໜາດນອ
້ ຍແຫງ່ ສະຫະລ ັດ (SBA)
້ ນ
ໃບແຈງ້ ຂໍມ
ູ
ເງິນກູໄ້ ພພິບ ັດເພື່ອຟື້ ນຟູຄວາມເສຍຫາຍດາ້ ນເສດຖະກິດ
້ ນຄວາມເສຍຫາຍດາ້ ນເສດຖະກິດຂອງຜູວ
ການຖະແຫຼ ງໄພພິບ ັດຂອງ SBA ເນື່ ອງຈາກການຢັງຢື
້ າ່ ການລ ັດ
ລ ັດ:
ALABAMA#12174 (ໄພພິບ ັດ # AL-00032)
ເຂດປົກຄອງ: Baldwin ແລະ Mobile; ແລະ ເຂດປົກຄອງໃກຄ
້ ຽງ Clarke, Escambia, Monroe ແລະ Washington
ໃນລັດ Alabama; ເຂດປົກຄອງໃກຄ
້ ຽງ Escambia ໃນລັດ Florida; ແລະ ບ ັນດາເຂດປົກຄອງໃກຄ
້ ຽງ
George, Greene ແລະ Jackson ໃນລັດ Mississippi.
ເຫດການ ແລະ ວ ັນທີເກີດເຫດ:
ເສດຄາບນາມ
ໍ້ ັນ BP ຕ ົກເຮຍ
ໍ້ ກ
່ ໃນນາເລິ
້ ໃນວ ັນທີ 20 ເດືອນເມສາ 2010 ແລະ ສືບຕໍ່ ມາ
ເກີດຂຶນ
ການ
ໍ ົດຮ ັບຄ ໍາຮອ
້ ງສະໝ ັກຊາ້ ສຸດ: ວ ັນທີ 14 ເດືອນກຸມພາ 2011
ປະເພດເງິນກູໄ້ ພພິບ ັດ:

ເງິນກູໄ້ ພພິບ ັດເພື່ອຟື້ ນຟູຄວາມເສຍຫາຍດາ້ ນເສດຖະກິດ (EIDL) - ແມນເງິ
ົ້ ນດ ໍາເນີນງານ
່ ນກູໃ້ ຊເ້ ປັນຕນທຶ
ເພື່ ອຊວ
ອ
ໍ
່ ຍບ ັນດາໜວ
່ ຍທຸລະກິດຂະໜາດນອ
້ ຍ, ກຸມ
່ ສະຫະກອນກະສິກາຂະໜາດນ
້ ຍ ແລະ ບ ັນດາເອກະຊ ົນ
ແລະ ອ ົງການບໍ່ຫວ ັງຜົນກາໄລທຸ
ກຂະໜາດ ໃຫຕ
ໍ
ັ ທະທາງການເງິນຕາມປົກກະຕິ ແລະ ທີ່
້ ອບສະໜອງໄດພ
້ ນ
້ ີ
ຈາເປັ
ໍ ນຂອງເຂົາເຈົາ້ ທີ່ ບໍ່ ສາມາດຕອບສະໜອງໄດອ
້ ັນເປັນຜົນໂດຍກ ົງມາຈາກໄພພິບ ັດ. ເງິນກູເ້ ຫຼ່ ົ ານີມ
ຈຸດປະສ ົງໃຫກ
້ ານຊວ
່ ຍເຫຼືອໄປຕະຫຼອດໄລຍະການຟື້ ນຟູຈາກໄພພິບ ັດ.

ການຊວ
ຸ ຄ ົນ ແລະ ເຈົາ້ ຂອງຂອງພວກມ ັນຜູທ
ິ ກ
່ ຍເຫຼືອ EIDL ແມນມີ
່ ໃ ຫພ
້ ຽງແຕກ
່ ັບນິຕບ
້ ່ ີບໍ່ ສາມາດສະໜອງໃຫ້
ເພື່ ອການຟື້ ນຟູຂອງເຂົາເຈົາ້ ເອງຈາກແຫຼງ
ງ
ໍ ົດໂດຍອ ົງການ
່ ທຶນທີ່ ບໍ່ ແມນແຫຼ
່
່ ທຶນລ ັດຖະບານ, ຕາມການການ
ຄຸມ
້ ຄອງທຸລະກິດຂະໜາດນອ
້ ຍ (SBA).
້ ານ
ຂໍກ
ູ້ ືມ:
ໍ ົດດາ້ ນການໃຫກ
້ ຢ



ປະຫວ ັດການກູຢ
ູ້ ືມຕອ
້ ືມ - ຜູຂ
້ ໍ ກຢ
້ ງມີປະຫວ ັດການກູຢ
້ ືມທີ່ ເປັນທີ່ ຍອມຮ ັບໄດຕ
້ ່ ໍກ ັບອ ົງການ (SBA).
ການຊ ໍາລະຄືນ - ຜູຂ
ູ້ ືມຕອ
ື .
້ ໍ ກຢ
້ ງສະແດງໃຫເ້ ຫັ ນຄວາມສາມາດໃນການຊ ໍາລະເງິນກູຄ
້ ນ
ຊ ັບສິນຄາປະກ
ໍ້
ັນ - ຊ ັບສິນຄາປະກ
ໍ້
ັນແມນຈ
ໍ ນຕອ
່ າເປັ
້ ງມີສ ໍາລ ັບທຸກເງິນກູ້ EIDL ທີ່ ສູງກວາ່ 5.000 ໂດລາ.
່ ັ ກາ່ ວ. SBA ຈະ
SBA ຈະເອົ າອະສ ັງຫາລິມະຊ ັບເປັນຊ ັບສິນຄາປະກ
ູ້ ືມມີຊ ັບສິນດງ
ໍ້
ັນການກູຢ
້ ືມເມື່ ອຜູຂ
້ ໍກຢ
ນກູຢ
ູ້ ືມໃຫຄ
ບໍ່ ຫຼຸດຈານວນເງິ
ໍ້
ັນ, ແຕ ່ SBA ຈາກ
ໍ ານ
ໍ ົດໃຫຜ
ັ້
ໍ
້ ືມລ ົງເນື່ອງຈາກການຂາດຊ ັບສິນຄາປະກ
້ ກ
ູ້ ຢ
້ ໍາໝນ
ສ ັນຍາໃຫຊ
ໍ້
ັນທີ່ມີຢ.ູ່
້ ັບສິນຄາປະກ
ອ ັດຕາດອກເບຍ
້ :
ໜວ
ອ
ໍ
່ ຍທຸລະກິດ ແລະ ກຸມ
່ ສະຫະກອນກະສິກາຂະໜາດນ
້ ຍທີ່ ບໍ່ ມີເງິນກູຢ
້ ືມຈາກບອ
່ ນອື່ ນ:
4%
ອ ົງການບໍ່ຫວ ັງຜົນກາໄລທີ່
ບໍ່ ມີເງິນກູຢ
ໍ
້ ືມຈາກບອ
່ ນອື່ ນ:
3%
- ຕໍ່ -
ໄລຍະການກູຢ
້ ືມ:


ກ ົດໝາຍອະນຸຍາດໃຫມ
້ ໄີ ລຍະການກູຢ
້ ືມສູງເຖິງ 30 ປີ .
SBA ຈະການ
ູ້ ືມ. ໂດຍອີງໃສ ່
ໍ ົດໄລຍະກູຢ
້ ືມຂອງແຕລ
່ ະເງິນກູຢ
້ ືມອີງຕາມຄວາມສາມາດຊ ໍາລະຄືນຂອງຜູກ
້ ຢ
ສະພາບການເງິນຂອງແຕລ
ູ້ ືມ, SBA ຈະການ
ນທີ່ ຕອ
ໍ ົດຈານວນເງິ
ໍ
່ ະຜູກ
້ ຢ
້ ງຊ ໍາລະຄືນໃນແຕລ
່ ະງວດຢາ່ ງເໝາະ
ສ ົມ, ເຊິ່ ງເປັນການການ
ໍ ົດໃນຕ ົວໄລຍະກູຢ
້ ືມຕ ົວຈິງ.
ການ
ນກູຢ
ໍ ົດຈານວນເງິ
ໍ
້ ືມ

ເງິນກູຢ
ໍ ົດໃຫເ້ ງິນກູຢ
້ ືມເພື່ ອຟື້ ນຟູຄວາມເສຍຫາຍດາ້ ນເສດຖະກິດ (EIDL) - ກ ົດໝາຍການ
້ ືມ EIDL ສູງເຖິງ
2.000.000 ໂດລາ ເພື່ ອໃຊເ້ ຂົ້າໃນການບ ັນເທົາຄວາມເສຍຫາຍດາ້ ນເສດຖະກິດທີ່ ເກີດຈາກໄພພິບ ັດ.
້ ກ ັບຄວາມເສຍຫາຍດາ້ ນເສດຖະກິດຕ ົວຈິງທີ່ ການ
ຈານວນຕ
ໍ
ົວຈິງຂອງແຕລ
ໍ ົດໂດຍ SBA,
່ ະເງິນກູຢ
້ ືມແມນຂຶ
່ ນ
ປະກ ັນໄພການຢຸດດ ໍາເນີນທຸລະກິດນອ
ູ້ ື ມ
ື
ົນເຖິງເຂດການ
ໍ ົດການໃຫກ
້ ຍກວາ່ ແລະ ປັດໃຈການຟື້ ນຟູອ່ ນໆໄປຈ
້ ຢ
ທາງດາ້ ນບໍລິຫານ. SBA ຍ ັງພິຈາລະນາການປະກອບສວ
່ ນທີ່ ເປັນໄປໄດທ
້ ່ ີມີຢຈ
ູ່ າກໜວ
່ ຍທຸລະກິດ ແລະ/ຫຼື ເຈົາ້
ຂອງໜວ
ງ
ັ ້ ຖາ້ ທຸລະກິດໃດໜຶ່ ງແມນແຫຼ
່ ຍທຸລະກິດ ຫຼື ສາຂາທຸລະກິດນນ.
່
່ ສ ໍາຄ ັນຂອງການຈາ້ ງງານ, SBA ມີ
້ ການ
ອ ໍານາດລະເວັນ
ໍ ົດເງິນກູ້ 2.000.000 ໂດລາ ທີ່ ກ ົດໝາຍການ
ໍ ົດໄວ.້
້ າກ
ຂໍຈ
ໍ ັດດາ້ ນການໄດຮ
້ ັບເງິນກູ:້

ການບໍ່ ປະຕິບ ັດຕາມ: ຜູຂ
ູ້ ືມທີ່ ບໍ່ ປະຕິບ ັດໄດຕ
ໍ ົດເງື່ອນໄຂຂອງເງິນກູທ
້ ໍກຢ
້ າມການ
້ ່ ີໃຫໄ
້ ປໃນເມື່ ອກອ
່ ນແມນບໍ່
່ ມີ
້ ວມທັງຜູກ
ສິດໄດຮ
ູ້ ືມໃນເມື່ ອກອ
ໍ ົດ.
ໍ້ ວ
້ ັບເງິນກູ.້ ສິ່ ງນີລ
້ ຢ
່ ນຜູທ
້ ່ ີບໍ່ ໄດຮ
້ ັກສາປະກ ັນໄພນາຖ
້ ມຕາມການການ
້ ານ
ຂໍກ
ໍ ົດດາ້ ນການປະກ ັນໄພ:

ເພື່ ອປົກປ້ອງຜູກ
ູ້ ືມແຕລ
ູ້ ືມຕອ
້ ຢ
່ ະຄ ົນ ແລະ ອ ົງການ, SBA ຮຽກຮອ
້ ງໃຫຜ
້ ກ
ູ້ ຢ
້ ງມີ ແລະ ຮ ັກສາໄວກ
້ ານປະກ ັນ
ໄພຢາ່ ງເໝາະສ ົມ. ຜູກ
ູ້ ືມທຸກເງິນກູໝ
ັ ້ ົງ (ຫຼ າຍກວາ່ 5.000 ໂດລາ) ຕອ
້ ຢ
້ ນຄ
້ ງໄດຊ
້ ື້ ແລະ ຮ ັກສາໄວປ
້ ະກ ັນໄພ
ອ ັນຕະລາຍຕາ່ ງໆເປັນເວລາຕະຫຼອດໄລຍະກູຢ
ູ້ ືມທີ່ ມີຊ ັບ
ໍ້
ັນ. ຕາມກ ົດໝາຍ, ຜູກ
້ ືມເງິນຕໍ່ ກ ັບຊ ັບສິນຄາປະກ
້ ຢ
ສິນຄາປະກ
ໍ້
ັນທີ່ຕງຢູ
ັ ້ ໃ່ ນເຂດອ ັນຕະລາຍພິເສດຈາກນາຖ
ໍ້ ວ
ໍ້ ວ
້ ມ ຕອ
້ ງໄດຊ
້ ື້ ແລະ ຮ ັກສາໄວປ
້ ະກ ັນໄພນາຖ
້ ມ
ສ ໍາລ ັບມູນຄາ່ ເຕັມສວ
ັນນນເປັ
ັ້ ນເວລາຕະຫຼອດໄລຍະກູຢ
ໍ້
້ ືມ.
່ ນທີ່ ປະກ ັນໄດຂ
້ ອງຊ ັບສິນຄາປະກ
້ ນ
ສ ໍາລ ັບຂໍມ
ູ ເພີ່ ມເຕີມ, ໃຫຕ
ິ ຕໍ່ ຫາສູນບໍລິການລູກຄາ້ ການຊວ
້ ດ
່ ຍເຫຼືອໄພພິບ ັດຂອງອ ົງການ SBA ທີ່
(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 năng sẵn có từ 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
that a small business manufacturer or
processor exists in the Federal market
for a waived class of products, the
waiver will be terminated by the Associate Administrator for Government
Contracting. This evidence may be discovered by SBA during a periodic review of existing waivers or may be
brought to SBA’s attention by other
sources.
(ii) SBA will announce its intent to
terminate a waiver for a class of products through the publication of a notice in the FEDERAL REGISTER, asking
for comments regarding the proposed
termination.
(iii) Unless public comment reveals
that no small business manufacturer or
processor in fact exists for the class of
products in question, SBA will publish
a final Notice of Termination in the
FEDERAL REGISTER.
(b) Individual waivers for specific solicitations. (1) A contracting officer’s request for a waiver of the Nonmanufacturer Rule for specific solicitations
need not be in any particular form, but
must, at a minimum, include:
(i) A definitive statement of the specific item to be waived and justification as to why the specific item is required;
(ii) The solicitation number, NAICS
code, dollar amount of the procurement, and a brief statement of the procurement history;
(iii) A determination by the contracting officer that there are no
known small business manufacturers
or processors for the requested items
(the determination must contain a narrative statement of the contracting officer’s efforts to search for small business manufacturers or processors of the
item and the results of those efforts,
and a statement by the contracting officer that there are no known small
business manufacturers for the items
and that no small business manufacturer or processor can reasonably be
expected to offer the required items);
and
(iv) For contracts expected to exceed
$500,000, a copy of the Statement of
Work.
(2) Requests should be addressed to
the Associate Administrator for Government Contracting, Small Business
Administration, 409 3rd Street, SW.,
Washington, DC 20416.
(3) SBA will examine the contracting
officer’s determination and any other
information it deems necessary to
make an informed decision on the individual waiver request. If SBA’s research verifies that no small business
manufacturers or processors exist for
the item, the Associate Administrator
for Government Contracting will grant
an individual, one-time waiver. If a
small business manufacturer or processor is found for the product in question, the Associate Administrator will
deny the request. Either decision represents a final decision by SBA.
[61 FR 3286, Jan. 31, 1996, as amended at 65
FR 30863, May 15, 2000]
§ 121.1205 How is a list of previously
granted class waivers obtained?
A list of classes of products for which
waivers of the Nonmanufacturer Rule
have been granted is maintained in
SBA’s Web site at www.sba.gov/GC/approved.html. A list of such waivers may
also be obtained by contacting the Office of Government Contracting, U.S.
Small Business Administration, 409 3rd
Street, SW., Washington, DC 20416, or
the nearest SBA Government Contracting Area Office.
[69 FR 29208, May 21, 2004]
PART 123—DISASTER LOAN
PROGRAM
Subpart A—Overview
Sec.
123.1 What do these rules cover?
123.2 What are disaster loans and disaster
declarations?
123.3 How are disaster declarations made?
123.4 What is a disaster area and why is it
important?
123.5 What kinds of loans are available?
123.6 What does SBA look for when considering a disaster loan applicant?
123.7 Are there restrictions on how disaster loans can be used?
123.8 Does SBA charge any fees for obtaining a disaster loan?
123.9 What happens if I don’t use loan proceeds for the intended purpose?
123.10 What happens if I cannot use my insurance proceeds to make repairs?
123.11 Does SBA require collateral for any
of its disaster loans?
123.12 Are books and records required?
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Pt. 123
13 CFR Ch. I (1–1–06 Edition)
123.13 What happens if my loan application
is denied?
123.14 How does the Federal Debt Collection
Procedures Act of 1990 apply?
123.15 What if I change my mind?
123.16 How are loans administered and serviced?
123.17 Do other Federal requirements apply?
123.18 Can I request an increase in the
amount of a physical disaster loan?
123.19 May I request an increase in the
amount of an economic injury loan?
123.20 How long do I have to request an increase in the amount of a physical disaster loan or an economic injury loan?
123.21 What is a mitigation measure?
Subpart B—Home Disaster Loans
123.100 Am I eligible to apply for a home
disaster loan?
123.101 When am I not eligible for a home
disaster loan?
123.102 What circumstances would justify
my relocating?
123.103 What happens if I am forced to move
from my home?
123.104 What interest rate will I pay on my
home disaster loan?
123.105 How much can I borrow with a home
disaster loan and what limits apply on
use of funds and repayment terms?
123.106 What is eligible refinancing?
123.107 How much can I borrow for post-disaster mitigation for my home?
Subpart C—Physical Disaster Business
Loans
123.200 Am I eligible to apply for a physical
disaster business loan?
123.201 When am I not eligible to apply for
a physical disaster business loan?
123.202 How much can my business borrow
with a physical disaster business loan?
123.203 What interest rate will my business
pay on a physical disaster business loan
and what are the repayment terms?
123.204 How much can your business borrow
for post-disaster mitigation?
Subpart D—Economic Injury Disaster Loans
123.300 Is my business eligible to apply for
an economic injury disaster loan?
123.301 When would my business not be eligible to apply for an economic injury disaster loan?
123.302 What is the interest rate on an economic injury disaster loan?
123.303 How can my business spend my economic injury disaster loan?
Subpart E—Pre-Disaster Mitigation Loans
123.400 What is the Pre-Disaster Mitigation
Loan Program?
123.401 What types of mitigating measures
can your business include in an application for a pre-disaster mitigation loan?
123.402 Can your business include its relocation as a mitigation measure in an application for a pre-disaster mitigation loan?
123.403 When is your business eligible to
apply for a pre-disaster mitigation loan?
123.404 When is your business ineligible to
apply for a pre-disaster mitigation loan?
123.405 How much can your business borrow
with a pre-disaster mitigation loan?
123.406 What is the interest rate on a predisaster mitigation loan?
123.407 When does your business apply for a
pre-disaster mitigation loan and where
does your business get the application?
123.408 How does your business apply for a
pre-disaster mitigation loan?
123.409 Which pre-disaster mitigation loan
requests will SBA consider for funding?
123.410 Which loan requests will SBA fund?
123.411 What if SBA determines that your
business loan request meets the selection
criteria of § 123.409 but SBA is unable to
fund it because SBA has already allocated all program funds?
123.412 What happens if SBA declines your
business’ pre-disaster loan request?
Subpart F—Military Reservist Economic
Injury Disaster Loans
123.500 Definitions.
123.501 When is your business eligible to
apply for a Military Reservist Economic
Injury Disaster Loan (EIDL)?
123.502 When is your business ineligible to
apply for a Military Reservist EIDL?
123.503 When can you apply for a Military
Reservist EIDL?
123.504 How do you apply for a Military Reservist EIDL?
123.505 What if you are both an essential
employee and the owner of the small
business and you started active duty before applying for a Military Reservist
EIDL?
123.506 How much can you borrow under the
Military Reservist EIDL Program?
123.507 Under what circumstances will SBA
consider waiving the $1.5 million loan
limit?
123.508 How can you use Military Reservist
EIDL funds?
123.509 What can’t you use Military Reservist EIDL funds for?
123.510 What if you don’t use your Military
Reservist EIDL funds as authorized?
123.511 How will SBA disburse Military Reservist EIDL funds?
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Small Business Administration
§ 123.3
123.512 What is the interest rate on a Military Reservist EIDL?
Subpart G—Economic Injury Disaster Loans
as a Result of the September 11, 2001
Terrorist Attacks
123.600 Are economic injury disaster loans
under this subpart limited to the geographic areas contiguous to the declared
disaster areas?
123.601 Is my business eligible to apply for
an economic injury disaster loan under
this subpart?
123.602 When would my business not be eligible to apply for an economic injury disaster loan under this subpart?
123.603 What is the interest rate on an economic injury disaster loan under this
subpart?
123.604 How can my business spend my economic injury disaster loan under this
subpart?
123.605 How long do I have to apply for a
loan under this subpart?
123.606 May I request an increase in the
amount of an economic injury disaster
loan under this subpart?
AUTHORITY: 15 U.S.C. 634(b)(6), 636(b), 636(c);
Pub. L. 102–395, 106 Stat. 1828, 1864; and Pub.
L. 103–75, 107 Stat. 739; and Pub. L. 106–50, 113
Stat. 245.
SOURCE: 61 FR 3304, Jan. 31, 1996, unless
otherwise noted.
Subpart A—Overview
§ 123.1 What do these rules cover?
This part covers the disaster loan
programs authorized under the Small
Business Act, 15 U.S.C. 636(b), (c), and
(f). Since SBA cannot predict the occurrence or magnitude of disasters, it
reserves the right to change the rules
in this part, without advance notice,
by publishing interim emergency regulations in the FEDERAL REGISTER.
§ 123.2 What are disaster loans and
disaster declarations?
SBA offers low interest, fixed rate
loans to disaster victims, enabling
them to repair or replace property
damaged or destroyed in declared disasters. It also offers such loans to affected small businesses to help them
recover from economic injury caused
by such disasters. Disaster declarations
are official notices recognizing that
specific geographic areas have been
damaged by floods and other acts of nature, riots, civil disorders, or industrial
accidents such as oil spills. These disasters are sudden events which cause
severe physical damage, and do not include slower physical occurrences such
as shoreline erosion or gradual land
settling. Sudden physical events that
cause substantial economic injury may
be disasters even if they do not cause
physical damage to a victim’s property. Past examples include ocean conditions causing significant displacement (major ocean currents) or closure
(toxic algae blooms) of customary fishing waters, as well as contamination of
food or other products for human consumption from unforeseeable and unintended events beyond the control of the
victims.
§ 123.3 How are disaster declarations
made?
(a) There are four ways in which disaster declarations are issued which
make SBA disaster loans possible:
(1) The President declares a Major
Disaster, or declares an emergency,
and authorizes Federal Assistance, including individual assistance (Assistance to Individuals and Households
Program).
(2) If the President declares a Major
Disaster limited to public assistance
only, a private nonprofit facility which
provides non-critical services under
guidelines of the Federal Emergency
Management Agency (FEMA) must
first apply to SBA for disaster loan assistance for such non-critical services
before it could seek grant assistance
from FEMA.
(3) SBA makes a physical disaster
declaration, based on the occurrence of
at least a minimum amount of physical
damage to buildings, machinery, equipment, inventory, homes and other
property. Such damage usually must
meet the following tests:
(i) In any county or other smaller political subdivision of a State or U.S.
possession, at least 25 homes or 25 businesses, or a combination of at least 25
homes, businesses, or other eligible institutions, each sustain uninsured
losses of 40 percent or more of the estimated fair replacement value or predisaster fair market value of the damaged property, whichever is lower; or
(ii) In any such political subdivision,
at least three businesses each sustain
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§ 123.4
13 CFR Ch. I (1–1–06 Edition)
uninsured losses of 40 percent or more
of the estimated fair replacement value
or pre-disaster fair market value of the
damaged property, whichever is lower,
and, as a direct result of such physical
damage, 25 percent or more of the work
force in their community would be unemployed for at least 90 days; and
(iii) The Governor of the State in
which the disaster occurred submits a
written request to SBA for a physical
disaster declaration by SBA (OMB Approval No. 3245–0121). This request
should be delivered to the SBA Disaster Area Office serving the region
where the disaster occurred within 60
days of the date of the disaster.
(4) SBA makes an economic injury
disaster declaration in response to a
determination of a natural disaster by
the Secretary of Agriculture.
(5) SBA makes an economic injury
declaration in reliance on a state certification that at least 5 small business
concerns in a disaster area have suffered substantial economic injury as a
result of the disaster and are in need of
financial assistance not otherwise
available on reasonable terms. The
state certification must be signed by
the Governor, must specify the county
or counties or other political subdivisions in which the disaster occurred,
and must be delivered (with supporting
documentation) to the servicing SBA
Disaster Area Office within 120 days of
the disaster occurrence. The Administrator may, in a case of undue hardship, accept such request after 120 days
have expired.
(b) SBA publishes notice of any disaster declaration in the FEDERAL REGISTER. The published notice will identify the kinds of assistance available,
the date and nature of the disaster, and
the deadline and location for filing
loan applications. Additionally, SBA
will use the local media to inform potential loan applicants where to obtain
loan applications and otherwise to assist victims in applying for disaster
loans. SBA will accept applications
after the announced deadline only
when SBA determines that the late filing resulted from substantial causes
beyond the control of the applicant.
[61 FR 3304, Jan. 31, 1996, as amended at 64
FR 13667, Mar. 22, 1999; 67 FR 64518, Oct. 21,
2002]
§ 123.4 What is a disaster area and
why is it important?
Each disaster declaration defines the
geographical areas affected by the disaster. Only those victims located in the
declared disaster area are eligible to
apply for SBA disaster loans. When the
President declares a major disaster,
the Federal Emergency Management
Agency defines the disaster area. In
major disasters, economic injury disaster loans may be made for victims in
contiguous counties or other political
subdivisions, provided, however, that
with respect to major disasters which
authorize public assistance only, SBA
shall not make economic injury disaster loans in counties contiguous to
the disaster area. Disaster declarations
issued by the Administrator of SBA include contiguous counties for both
physical and economic injury assistance. Contiguous counties or other political subdivisions are those land areas
which abut the land area of the declared disaster area without geographic
separation other than by a minor body
of water, not to exceed one mile between the land areas of such counties.
[61 FR 3304, Jan. 31, 1996, as amended at 67
FR 64519, Oct. 21, 2002]
§ 123.5 What kinds of loans are available?
SBA offers three kinds of disaster
loans: physical disaster home loans,
physical disaster business loans, and
economic injury business loans. SBA
makes these loans directly or in participation with a financial institution.
If a loan is made in participation with
a financial institution, SBA’s share in
that loan may not exceed 90 percent.
§ 123.6 What does SBA look for when
considering a disaster loan applicant?
There must be reasonable assurance
that you can repay your loan out of
your personal or business cash flow,
and you must have satisfactory credit
and character. SBA will not make a
loan to you if repayment depends upon
the sale of collateral through foreclosure or any other disposition of assets owned by you. SBA is prohibited
by statute from making a loan to you
if you are engaged in the production or
distribution of any product or service
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§ 123.11
that has been determined to be obscene
by a court.
§ 123.7 Are there restrictions on how
disaster loans can be used?
You must use disaster loans to restore or replace your primary home
(including a mobile home used as a primary residence) and your personal or
business property as nearly as possible
to their condition before the disaster
occurred, and within certain limits, to
protect damaged or destroyed real
property from possible future similar
disasters.
§ 123.8 Does SBA charge any fees for
obtaining a disaster loan?
SBA does not charge points, closing,
or servicing fees on any disaster loan.
You will be responsible for payment of
any closing costs owed to third parties,
such as recording fees and title insurance premiums. If your loan is made in
participation with a financial institution, SBA will charge a guarantee fee
to the financial institution, which then
may recover the guarantee fee from
you.
§ 123.9 What happens if I don’t use
loan proceeds for the intended purpose?
(a) When SBA approves each loan application, it issues a loan authorization
which specifies the amount of the loan,
repayment terms, any collateral requirements, and the permitted use of
loan proceeds. If you wrongfully misapply these proceeds, you will be liable
to SBA for one and one-half times the
proceeds disbursed to you as of the
date SBA learns of your wrongful
misapplication.
Wrongful
misapplication means the willful use of
any loan proceeds without SBA approval contrary to the loan authorization. If you fail to use loan proceeds for
authorized purposes for 60 days or more
after receiving a loan disbursement
check, such non-use also is considered
a wrongful misapplication of the proceeds.
(b) If SBA learns that you may have
misapplied your loan proceeds, SBA
will notify you at your last known address, by certified mail, return receipt
requested. You will be given at least 30
days to submit to SBA evidence that
you have not misapplied the loan proceeds or that you have corrected any
such misapplication. Any failure to respond in time will be considered an admission that you misapplied the proceeds. If SBA finds a wrongful
misapplication, it will cancel any
undisbursed loan proceeds, call the
loan, and begin collection measures to
collect your outstanding loan balance
and the civil penalty. You may also
face criminal prosecution or civil or
administrative action.
§ 123.10 What happens if I cannot use
my insurance proceeds to make repairs?
If you must pay insurance proceeds
to the holder of a recorded lien or encumbrance against your damaged property instead of using them to make repairs, you may apply to SBA for the
full amount needed to make such repairs. If you voluntarily pay insurance
proceeds to a recorded lienholder, your
loan eligibility is reduced by the
amount of the voluntary payment.
§ 123.11 Does SBA require collateral
for any of its disaster loans?
Generally, SBA will not require that
you pledge collateral to secure a disaster home loan or a physical disaster
business loan of $10,000 or less, or an
economic injury disaster loan of $5,000
or less. For loans larger than these
amounts, you will be required to provide available collateral such as a lien
on the damaged or replacement property, a security interest in personal
property, or both.
(a) Sometimes a borrower, including
affiliates as defined in part 121 of this
title, will have more than one loan
after a single disaster. In deciding
whether collateral is required, SBA
will add up all physical disaster loans
to see if they exceed $10,000 and all economic injury disaster loans to see if
they exceed $5,000.
(b) SBA will not decline a loan if you
lack a particular amount of collateral
as long as it is reasonably sure that
you can repay your loan. If you refuse
to pledge available collateral when requested by SBA, however, SBA may decline or cancel your loan.
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§ 123.12
13 CFR Ch. I (1–1–06 Edition)
§ 123.12 Are books and records required?
You must retain complete records of
all transactions financed with your
SBA loan proceeds, including copies of
all contracts and receipts, for a period
of 3 years after you receive your final
disbursement of loan proceeds. If you
have a physical disaster business or
economic injury loan, you must also
maintain current and accurate books
of account, including financial and operating statements, insurance policies,
and tax returns. You must retain applicable books and records for 3 years
after your loan matures including any
extensions, or from the date when your
loan is paid in full, whichever occurs
first. You must make available to SBA
or other authorized government personnel upon request all such books and
records for inspection, audit, and reproduction during normal business
hours and you must also permit SBA
and any participating financial institution to inspect and appraise your assets. (OMB Approval No. 3245–0110.)
§ 123.13 What happens if my loan application is denied?
(a) If SBA denies your loan application, SBA will notify you in writing
and set forth the specific reasons for
the denial. Any applicant whose request for a loan is declined for reasons
other than size (not being a small business) has the right to present information to overcome the reason or reasons
for the decline and to request reconsideration in writing. (OMB Approval No.
3245–0122.)
(b) Any decline due to size can only
be appealed as set forth in part 121 of
this chapter.
(c) Any request for reconsideration
must be received by the SBA office
that declined the original application
within six months of the date of the declined notice. After six months, a new
loan application is required.
(d) A request for reconsideration
must contain all significant new information that you rely on to overcome
SBA’s denial of your original loan application. Your request for reconsideration of a business loan application
must also be accompanied by current
business financial statements.
(e) If SBA declines your application a
second time, you have the right to appeal in writing to the Area Director’s
Office. All appeals must be received by
the office that declined the prior reconsideration within 30 days of the decline
action. Your request must state that
you are appealing, and must give specific reasons why the decline action
should be reversed.
(f) The decision of the Area Director
is final unless:
(1) The Area Director does not have
authority to approve the requested
loan;
(2) The Area Director refers the matter to the Associate Administrator for
Disaster Assistance; or
(3) The Associate Administrator for
Disaster Assistance, upon a showing of
special circumstances, requests the
Area Director’s office to forward the
matter to him or her for final consideration. Special circumstances may include, but are not limited to, policy
considerations, alleged improper acts
by SBA personnel or others in processing the application, and conflicting
policy interpretations between two
Area Offices.
§ 123.14 How does the Federal Debt
Collection Procedures Act of 1990
apply?
(a) Under the Federal Debt Collection
Procedures Act of 1990 (28 U.S.C.
3201(e)), a debtor who owns property
which is subject to an outstanding
judgment lien for a debt owed to the
United States generally is not eligible
to receive physical and economic injury disaster loans. The SBA Associate
Administrator for Disaster Assistance,
or designee, may waive this restriction
as to disaster loans upon a demonstration of good cause. Good cause means a
written representation by you under
oath which convinces SBA that:
(1) The declared disaster was a major
contributing factor to the delinquency
which led to the judgment lien, regardless of when the original debt was incurred; or
(2) The disaster directly prevented
you from fulfilling the terms of an
agreement with SBA or any other Federal Government entity to satisfy its
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§ 123.20
pre-disaster judgment lien; in this situation, the judgment creditor must certify to SBA that you were complying
with the agreement to satisfy the judgment lien when the disaster occurred;
or
(3) Other circumstances exist which
would justify a waiver.
(b) The waiver determination by the
Associate Administrator for Disaster
Assistance, or designee, is a final, nonappealable decision. The granting of a
waiver does not include loan approval;
a waiver recipient must then follow
normal loan application procedures.
§ 123.15
What if I change my mind?
If SBA required you to pledge collateral for your loan, you may change
your mind and rescind your loan pursuant to the Consumer Credit Protection
Act, 15 U.S.C. 1601, and Regulation Z of
the Federal Reserve Board, 12 CFR part
226. Your note and any collateral documents signed by you will be canceled
upon your return of all loan proceeds
and your payment of any interest accrued.
§ 123.16 How are loans administered
and serviced?
(a) If you obtained your disaster loan
from a participating lender, that lender
is responsible for closing and servicing
your loan. If you obtained your loan directly from SBA, your loan will be
closed and serviced by SBA. The SBA
rules on servicing are found in part 120
of this chapter.
(b) If you are unable to pay your SBA
loan installments in a timely manner
for reasons substantially beyond your
control, you may request that SBA suspend your loan payments, extend your
maturity, or both.
§ 123.17 Do other
ments apply?
Federal
require-
As a condition of disbursement, you
must be in compliance with certain requirements relating to flood insurance,
lead-based paint, earthquake hazards,
coastal barrier islands, and child support obligations, as set forth in
§§ 120.170 through 120.175 of this chapter.
§ 123.18 Can I request an increase in
the amount of a physical disaster
loan?
SBA will consider your request for an
increase in your loan if you can show
that the eligible cost of repair or replacement of damages increased because of events occurring after the loan
approval that were beyond your control. An eligible cost is one which is related to the disaster for which SBA
issued the original loan. For example,
if you discover hidden damage within a
reasonable time after SBA approved
your original disaster loan and before
repair, renovation, or reconstruction is
complete, you may request an increase.
Or, if applicable building code requirements were changed since SBA approved your original loan, you may request an increase in your loan amount.
[63 FR 15072, Mar. 30, 1998]
§ 123.19 May I request an increase in
the amount of an economic injury
loan?
SBA will consider your request for an
increase in the loan amount if you can
show that the increase is essential for
your business to continue and is based
on events occurring after SBA approved your original loan which were
beyond your control. For example,
delays may have occurred beyond your
control which prevent you from resuming your normal business activity in a
reasonable time frame. Your request
for an increase in the loan amount
must be related to the disaster for
which the SBA economic injury disaster loan was originally made.
[63 FR 15072, Mar. 30, 1998]
§ 123.20 How long do I have to request
an increase in the amount of a
physical disaster loan or an economic injury loan?
You should request a loan increase as
soon as possible after you discover the
need for the increase, but not later
than two years after SBA approved
your physical disaster or economic injury loan. After two years, the SBA Associate Administrator for Disaster Assistance (AA/DA) may waive this limitation after finding extraordinary and
unforeseeable circumstances.
[63 FR 15073, Mar. 30, 1998]
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§ 123.21
§ 123.21
13 CFR Ch. I (1–1–06 Edition)
What is a mitigation measure?
A mitigation measure is something
done for the purpose of protecting real
and personal property against disaster
related damage. You may implement
mitigation measures after a disaster
occurs
(post-disaster)
to
protect
against recurring disaster related damage, or before a disaster occurs (predisaster) to protect against future disaster related damage. Examples of
mitigation measures include building
retaining walls, sea walls, grading and
contouring land, elevating flood prone
structures, relocating utilities, or retrofitting structures to protect against
high
winds,
earthquakes,
flood,
wildfires, or other physical disasters.
Section 123.107 specifically addresses
post-disaster mitigation for home disaster loans, and § 123.204 specifically addresses post-disaster mitigation for
businesses. Sections 123.400 through
123.412 specifically address pre-disaster
mitigation.
[67 FR 62337, Oct. 7, 2002]
Subpart B—Home Disaster Loans
§ 123.100 Am I eligible to apply for a
home disaster loan?
(a) You are eligible to apply for a
home disaster loan if you:
(1) Own and occupy your primary residence and have suffered a physical loss
to your primary residence, personal
property, or both; or
(2) Do not own your primary residence, but have suffered a physical loss
to your personal property. Family
members sharing a residence are eligible if they are not dependents of the
owners of the residence.
(b) Losses may be claimed only by
the owners of the property at the time
of the disaster, and all such losses will
be verified by SBA. SBA will consider
beneficial ownership as well as legal
title (for real or personal property) in
determining who suffered the loss.
§ 123.101 When am I not eligible for a
home disaster loan?
You are not eligible for a home disaster loan if:
(a) You have been convicted, during
the past year, of a felony during and in
connection with a riot or civil disorder
or other declared disaster;
(b) You acquired voluntarily more
than a 50 percent ownership interest in
the damaged property after the disaster, and no contract of sale existed at
the time of the disaster;
(c) Your damaged property can be repaired or replaced with the proceeds of
insurance, gifts or other compensation,
including condemnation awards (with
one exception), these amounts must either be deducted from the amount of
the claimed losses or, if received after
SBA has approved and disbursed a loan,
must be paid to SBA as principal payments on your loan. You must notify
SBA of any such recoveries collected
after receiving an SBA disaster loan.
The one exception applies to amounts
received under the Individuals and
Household Program of the Federal
Emergency Management Agency solely
to meet an emergency need pending
processing of an SBA loan. In such an
event, you must repay the financial assistance with SBA loan proceeds if it
was used for purposes also eligible for
an SBA loan;
(d) SBA determines that you assumed
the risk (for example, by not maintaining flood insurance as required by an
earlier SBA disaster loan when the current loss is also due to flood);
(e) Your damaged property is a secondary home (although if you rented
the property out before the disaster
and the property would not constitute
a ‘‘residence’’ under the provisions of
Section 280A of the Internal Revenue
Code (26 U.S.C. 280A), you may be eligible for a physical disaster business
loan);
(f) Your damaged property is the type
of vehicle normally used for recreational
purposes,
such
as
motorhomes, aircraft, and boats;
(g) Your damaged property consists
of cash or securities;
(h) The replacement value of your
damaged personal property is extraordinarily high and not easily verified,
such as the value of antiques,
artworks, or hobby collections;
(i) You or other principal owners of
the damaged property are presently incarcerated, or on probation or parole
following conviction for a serious
criminal offense;
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(j) Your only interest in the damaged
property is in the form of a security interest, mortgage, or deed of trust;
(k) The damaged building, including
contents, was newly constructed or
substantially improved on or after February 9, 1989, and (without a significant
business justification) is located seaward of mean high tide or entirely in
or over water; or
(l) You voluntarily decide to relocate
outside the business area in which the
disaster has occurred, and there are no
special or unusual circumstances leading to your decision (business area
means the municipality which provides
general governmental services to your
damaged home or, if not located in a
municipality, the county or equivalent
political entity in which your damaged
home is located).
[61 FR 3304, Jan. 31, 1996, as amended at 67
FR 64519, Oct. 21, 2002]
§ 123.102 What circumstances
justify my relocating?
would
SBA may approve a loan if you intend to relocate outside the business
area in which the disaster has occurred
if your relocation is caused by such
special or unusual circumstances as:
(a) Demonstrable risk that the business area will suffer future disasters;
(b) A change in employment status
(such as loss of job, transfer, lack of
adequate job opportunities within the
business area or scheduled retirement
within 18 months after the disaster occurs);
(c) Medical reasons; or
(d) Special family considerations
which necessitate a move outside of
the business area.
§ 123.103 What happens if I am forced
to move from my home?
If you must relocate inside or outside
the business area because local authorities will not allow you to repair
your damaged property, SBA considers
this to be a total loss and a mandatory
relocation. In this case, your loan
would be an amount that SBA considers sufficient to replace your residence at your new location, plus funds
to cover losses of personal property and
eligible refinancing.
§ 123.104 What interest rate will I pay
on my home disaster loan?
If you can obtain credit elsewhere,
your interest rate is set by a statutory
formula, but will not exceed 8 percent
per annum. If you cannot obtain credit
elsewhere, your interest rate is onehalf the statutory rate, but will not exceed 4 percent per annum. Credit elsewhere means that, with your cash flow
and disposable assets, SBA believes you
could obtain financing from non-federal sources on reasonable terms. If
you cannot obtain credit elsewhere,
you also may be able to borrow from
SBA to refinance existing recorded
liens against your damaged real property. Under prior legislation, some
SBA disaster loans had split interest
rates. On any such loan, repayments of
principal are applied first to that portion of the loan with the lowest interest rate.
§ 123.105 How much can I borrow with
a home disaster loan and what limits apply on use of funds and repayment terms?
(a) For all disasters occurring on or
after October 26, 1993, there are limits
on how much money you can borrow
for particular purposes:
(1) $40,000 for repair or replacement of
household and personal effects;
(2) $200,000 for repair or replacement
of a primary residence (including upgrading in order to meet minimum
standards of safety and decency or current building code requirements). Repair or replacement of landscaping and/
or recreational facilities cannot exceed
$5,000;
(3) $200,000 for eligible refinancing
purposes; and
(4) 20 percent of the loan amount (not
including refinancing) up to a maximum of $48,000 for mitigation (see
§ 123.107).
(b) You may not use loan proceeds to
repay any debts on personal property,
secured or unsecured, unless you incurred those debts as a direct result of
the disaster.
(c) SBA determines the loan maturity and repayment terms based on
your needs and your ability to pay.
Generally, you will pay equal monthly
installments of principal and interest,
beginning five months from the date of
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§ 123.106
13 CFR Ch. I (1–1–06 Edition)
the loan, as shown on the Note securing the loan. SBA will consider other
payment terms if you have seasonal or
fluctuating income, and SBA may
allow installment payments of varying
amounts over the first two years of the
loan. The maximum maturity for a
home disaster loan is 30 years. There is
no penalty for prepayment of home disaster loans.
§ 123.106
What is eligible refinancing?
(a) If your home (primary residence)
is totally destroyed or substantially
damaged, and you do not have credit
elsewhere, SBA may allow you to borrow money to refinance recorded liens
or encumbrances on your home. Your
home is totally destroyed or substantially damaged if it has suffered uninsured or otherwise uncompensated
damage which, at the time of the disaster, is either:
(1) 40 percent or more of the home’s
market value or replacement cost at
the time of the disaster, including land
value, whichever is less; or
(2) 50 percent or more of its market
value or replacement cost at the time
of the disaster, not including land
value, whichever is less.
(b) Your home disaster loan for refinancing existing liens or encumbrances
cannot exceed an amount equal to the
lesser of $200,000, or the physical damage to your primary residence after reductions for any insurance or other recovery.
§ 123.107 How much can I borrow for
post-disaster mitigation for my
home?
For mitigation measures implemented after a disaster has occurred,
you can borrow the lesser of the cost of
the mitigation measure, or up to 20
percent of the amount of your approved
home disaster loan to repair or replace
your damaged primary residence and
personal property.
[67 FR 62337, Oct. 7, 2002]
Subpart C—Physical Disaster
Business Loans
§ 123.200 Am I eligible to apply for a
physical disaster business loan?
(a) Almost any business concern or
charitable or other non-profit entity
whose real or tangible personal property is damaged in a declared disaster
area is eligible to apply for a physical
disaster business loan. Your business
may be a sole proprietorship, partnership, corporation, limited liability
company, or other legal entity recognized under State law. Your business’
size (average annual receipts or number of employees) is not taken into
consideration in determining your eligibility for a physical disaster business
loan. If your damaged business occupied rented space at the time of the
disaster, and the terms of your business’ lease require you to make repairs
to your business’ building, you may
have suffered a physical loss and can
apply for a physical business disaster
loan to repair the property. In all other
cases, the owner of the building is the
eligible loan applicant.
(b) Damaged vehicles, of the type
normally used for recreational purposes, such as motorhomes, aircraft,
and boats, may be repaired or replaced
with SBA loan proceeds if you can submit evidence that the damaged vehicles were used in your business at the
time of the disaster.
§ 123.201 When am I not eligible to
apply for a physical disaster business loan?
(a) You are not eligible for a physical
disaster business loan if your business
is an agricultural enterprise or if you
(or any principal of the business) fit
into any of the categories in § 123.101.
Agricultural enterprise means a business primarily engaged in the production of food and fiber, ranching and
raising of livestock, aquaculture and
all other farming and agriculture-related industries.
(b) Sometimes a damaged business
entity (whether in the form of a corporation, limited liability company,
partnership, or sole proprietorship) is
engaged in both agricultural enterprise
and a non-agricultural business venture. If the agricultural enterprise part
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§ 123.202
of your business entity has suffered a
physical disaster, that enterprise is not
eligible for SBA physical disaster assistance. If the non-agricultural business venture of your entity has suffered physical disaster damage, that
part of your business operation would
be eligible for SBA physical disaster
assistance. If both the agricultural enterprise part and the non-agricultural
business venture have incurred physical disaster damage, only the non-agricultural business venture of your
business entity would be eligible for
SBA physical disaster assistance.
(c) If your business is going to relocate voluntarily outside the business
area in which the disaster occurred,
you are not eligible for a physical disaster business loan. If, however, the relocation is due to uncontrollable or
compelling circumstances, SBA will
consider the relocation to be involuntary and eligible for a loan. Such circumstances may include, but are not
limited to:
(1) The elimination or substantial decrease in the market for your products
or services, as a consequence of the disaster;
(2) A change in the demographics of
your business area within 18 months
prior to the disaster, or as a result of
the disaster, which makes it uneconomical to continue operations in your
business area;
(3) A substantial change in your cost
of doing business, as a result of the disaster, which makes the continuation of
your business in the business area not
economically viable;
(4) Location of your business in a
hazardous area such as a special flood
hazard area or an earthquake-prone
area;
(5) A change in the public infrastructure in your business area which occurred within 18 months or as a result
of the disaster that would result in
substantially increased expenses for
your business in the business area;
(6) Your implementation of decisions
adopted and at least partially implemented within 18 months prior to the
disaster to move your business out of
the business area; and
(7) Other factors which undermine
the economic viability of your business
area.
(d) You are not eligible if your business is engaged in any illegal activity.
(e) You are not eligible if you are a
government owned entity (except for a
business owned or controlled by a Native American tribe).
(f) You are not eligible if your business presents live performances of a
prurient sexual nature or derives directly or indirectly more than de minimis gross revenue through the sale of
products or services, or the presentation of any depictions or displays, of
a prurient sexual nature.
[61 FR 3304, Jan. 31, 1996, as amended at 62
FR 35337, July 1, 1997; 63 FR 46644, Sept. 2,
1998]
§ 123.202 How much can my business
borrow with a physical disaster
business loan?
(a) Disaster business loans, including
both physical disaster and economic injury loans to the same borrower, together with its affiliates, cannot exceed the lesser of the uncompensated
physical loss and economic injury or
$1.5 million. Physical disaster loans
may include amounts to meet current
building code requirements. If your
business is a major source of employment, SBA may waive the $1.5 million
limitation. A major source of employment is a business concern which has
one or more locations in the disaster
area which:
(1) Employed 10 percent or more of
the entire work force within the commuting area of a geographically identifiable community (no larger than a
county), provided that the commuting
area does not extend more than 50
miles from such community; or
(2) Employed 5 percent of the work
force in an industry within the disaster
area and, if the concern is a non-manufacturing concern, employed no less
than 50 employees in the disaster area,
or if the concern is a manufacturing
concern, employed no less than 150 employees in the disaster area; or
(3) Employed no less than 250 employees within the disaster area.
(b) SBA will consider waiving the $1.5
million loan limit only if:
(1) Your damaged location or locations are out of business or in imminent danger of going out of business as
a result of the disaster, and a loan in
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§ 123.203
13 CFR Ch. I (1–1–06 Edition)
excess of $1.5 million is necessary to reopen or keep open the damaged locations in order to avoid substantial unemployment in the disaster area; and
(2) You have used all reasonably
available funds from your business, its
affiliates and its principal owners (20%
or greater ownership interest) and all
available credit elsewhere (as described
in § 123.104) to alleviate your physical
damage and economic injury.
(c) Physical disaster business borrowers may request refinancing of liens
on both damaged real property and machinery and equipment, but for an
amount reduced by insurance or other
compensation. To do so, your business
property must be totally destroyed or
substantially damaged, which means:
(1) 40 percent or more of the aggregate value (lesser of market value or
replacement cost at the time of the
disaster) of the damaged real property
(including land) and damaged machinery and equipment; or
(2) 50 percent or more of the aggregate value (lesser of market value or
replacement cost at the time of the
disaster) of the damaged real property
(excluding land) and damaged machinery and equipment.
(d) Loan funds allocated for repair or
replacement of landscaping or recreational facilities may not exceed
$5,000 unless the landscaping or recreational facilities fulfilled a functional need or contributed to the generation of business.
[61 FR 3304, Jan. 31, 1996, as amended at 63
FR 46644, Sept. 2, 1998]
§ 123.203 What interest rate will my
business pay on a physical disaster
business loan and what are the repayment terms?
(a) SBA will announce interest rates
with each disaster declaration. If your
business, together with its affiliates
and principal owners, have credit elsewhere, your interest rate is set by a
statutory formula, but will not exceed
8 percent per annum. If you do not
have credit elsewhere, your interest
rate will not exceed 4 percent per
annum. The maturity of your loan depends upon your repayment ability,
but cannot exceed 3 years if you have
credit elsewhere. Otherwise, the maximum maturity is 30 years.
(b) Generally, you must pay equal
monthly installments, of principal and
interest, beginning five months from
the date of the loan as shown on the
Note. SBA will consider other payment
terms if you have seasonal or fluctuating income, and SBA may allow installment
payments
of
varying
amounts over the first two years of the
loan. There is no penalty for prepayment for disaster loans.
§ 123.204 How much can your business
borrow for post-disaster mitigation?
For mitigation measures implemented after a disaster has occurred,
you can borrow the lesser of the cost of
the mitigation measure, or up to 20
percent of the amount of your approved
physical disaster business loan to repair or replace your damaged business
real estate and other business assets.
[67 FR 62337, Oct. 7, 2002]
Subpart D—Economic Injury
Disaster Loans
§ 123.300 Is my business eligible to
apply for an economic injury disaster loan?
(a) If your business is located in a declared disaster area, and suffered substantial economic injury as a direct result of a declared disaster, you are eligible to apply for an economic injury
disaster loan.
(1) Substantial economic injury is
such that a business concern is unable
to meet its obligations as they mature
or to pay its ordinary and necessary
operating expenses.
(2) Loss of anticipated profits or a
drop in sales is not considered substantial economic injury for this purpose.
(b) Economic injury disaster loans
are available only if you were a small
business (as defined in part 121 of this
chapter) when the declared disaster
commenced (except disaster declarations for Hurricanes Katrina, Rita, and
Wilma, for which size status is determined as of the date SBA accepts the
application for processing, and for applications submitted before December
6, 2005, whether denied because of size
status or pending, such applications
shall be deemed resubmitted on December 6, 2005), you and your affiliates and
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§ 123.400
principal owners (20% or more ownership interest) have used all reasonably
available funds, and you are unable to
obtain credit elsewhere (see § 123.104).
(c) Eligible businesses do not include
agricultural enterprises, but do include—
(1) Small nurseries affected by a
drought disaster designated by the Secretary of Agriculture (nurseries are
commercial establishments deriving 50
percent or more of their annual receipts from the production and sale of
ornamental plants and other nursery
products, including, but not limited to,
bulbs, florist greens, foliage, flowers,
flower and vegetable seeds, shrubbery,
and sod);
(2) Small agricultural cooperatives;
and
(3) Producer cooperatives.
[61 FR 3304, Jan. 31, 1996, as amended at 67
FR 11880, Mar. 15, 2002; 70 FR 72595, Dec. 6,
2005]
§ 123.301 When would my business not
be eligible to apply for an economic
injury disaster loan?
Your business is not eligible for an
economic disaster loan if you (or any
principal of the business) fit into any
of the categories in §§ 123.101 and
123.201, or if your business is:
(a) Engaged in lending, multi-level
sales distribution, speculation, or investment (except for real estate investment with property held for rental
when the disaster occurred);
(b) A non-profit or charitable concern;
(c) A consumer or marketing cooperative;
(d) Not a small business concern; or
(e) Deriving more than one-third of
gross annual revenue from legal gambling activities;
(f) A loan packager which earns more
than one-third of its gross annual revenue from packaging SBA loans;
(g) Principally engaged in teaching,
instructing, counseling, or indoctrinating religion or religious beliefs,
whether in a religious or secular setting; or
(h) Primarily engaged in political or
lobbying activities.
[61 FR 3304, Jan. 31, 1996, as amended at 63
FR 46644, Sept. 2, 1998]
§ 123.302 What is the interest rate on
an economic injury disaster loan?
Your economic injury loan will have
an interest rate of 4 percent per annum
or less.
§ 123.303 How can my business spend
my economic injury disaster loan?
(a) You can only use the loan proceeds for working capital necessary to
carry your concern until resumption of
normal operations and for expenditures
necessary to alleviate the specific economic injury, but not to exceed that
which the business could have provided
had the injury not occurred.
(b) Loan proceeds may not be used to:
(1) Refinance indebtedness which you
incurred prior to the disaster event;
(2) Make payments on loans owned by
another federal agency (including SBA)
or a Small Business Investment Company licensed under the Small Business
Investment Act;
(3) Pay, directly or indirectly, any
obligations resulting from a federal,
state or local tax penalty as a result of
negligence or fraud, or any non-tax
criminal fine, civil fine, or penalty for
non-compliance with a law, regulation,
or order of a federal, state, regional, or
local agency or similar matter;
(4) Repair physical damage; or
(5) Pay dividends or other disbursements to owners, partners, officers or
stockholders, except for reasonable remuneration directly related to their
performance of services for the business.
Subpart E—Pre-Disaster Mitigation
Loans
SOURCE: 67 FR 62337, Oct. 7, 2002, unless
otherwise noted.
§ 123.400 What is the Pre-Disaster Mitigation Loan Program?
The Pre-Disaster Mitigation Loan
Program allows SBA to make low interest, fixed rate loans to small businesses for the purpose of implementing
mitigation measures to protect their
commercial real property (building) or
leasehold improvements or contents
from disaster related damage. This program supports the Federal Emergency
Management Agency (FEMA’s) Pre-
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§ 123.401
13 CFR Ch. I (1–1–06 Edition)
Disaster Mitigation Program. This
pilot program is authorized for 5 fiscal
years (October—September), from 2000
through 2004, and has only been approved for limited funding. Therefore,
approved loan requests are funded on a
first come, first served basis up to the
limit of program funds available (see
§ 123.411).
§ 123.401 What types of mitigation
measures can your business include
in an application for a pre-disaster
mitigation loan?
To be included in a pre-disaster mitigation loan application, each of your
business’ mitigation measures must
satisfy the following criteria:
(a) The mitigation measure, as described in the application, must serve
the purpose of protecting your commercial real property (building) or
leasehold improvements or contents
from damage that may be caused by future disasters; and
(b) The mitigation measure must
conform to the priorities and goals of
the State or local government’s mitigation plan for the community in
which the business subject to the measure is located. To show that this factor
is satisfied your business must submit
to SBA, as a part of your complete application, a written statement from a
State or local emergency management
coordinator confirming this fact (see
§ 123.408). Contact your regional FEMA
office for a list of your State’s emergency management coordinators or
visit the FEMA Web site at http://
www.fema.gov.
§ 123.402 Can your business include its
relocation as a mitigation measure
in an application for a pre-disaster
mitigation loan?
Yes, you may request a pre-disaster
mitigation loan for the relocation of
your business if:
(a) Your commercial real property
(building) is located in a SFHA (Special Flood Hazard Area); and
(b) Your business relocates outside
the SFHA but remains in the same participating pre-disaster mitigation community. Contact your regional FEMA
office for a listing of communities participating in the Pre-Disaster Mitigation Program and SFHAs or visit the
FEMA Web site at http://www.fema.gov.
§ 123.403 When is your business eligible to apply for a pre-disaster mitigation loan?
To be eligible to apply for a pre-disaster mitigation loan your business
must meet each of the following criteria:
(a) Your business, which is the subject of the pre-disaster mitigation
measure, must be located in a participating pre-disaster mitigation community. Each State, the District of Columbia, Puerto Rico, and the Virgin Islands have at least one participating
pre-disaster mitigation community.
Contact your regional FEMA office to
find out the locations of participating
pre-disaster mitigation communities or
visit the FEMA Web site at http://
www.fema.gov.;
(b) If your business is proposing a
mitigation measure that protects
against a flood hazard, the location of
your business which is the subject of
the mitigation measure must be located in a Special Flood Hazard Area
(SFHA). Contact your FEMA regional
office to find out the locations of
SFHAs or visit the FEMA Web site at
http://www.fema.gov.;
(c) As of the date your business submits a complete Pre-Disaster Mitigation Small Business Loan Application
to SBA (see § 123.408 for what SBA’s
considers to be a complete application), your business, along with its affiliates, must be a small business concern as defined in part 121 of this chapter. The definition of small business
concern encompasses sole proprietorships, partnerships, corporations, limited liability entities, and other legal
entities recognized under State law;
(d) Your business, which is the subject of the mitigation measure, must
have operated as a business in its
present location for at least one year
before submitting its application;
(e) Your business, along with its affiliates and owners, must not have the
financial resources to fund the proposed mitigation measures without
undue hardship. SBA makes this determination based on the information
your business submits as a part of its
application; and
(f) If your business is owning and
leasing out real property, the mitigation measures must be for protection of
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§ 123.407
a building leased primarily for commercial rather than residential purposes (SBA will determine this based
upon a comparative square footage
basis).
§ 123.404 When is your business ineligible to apply for a pre-disaster
mitigation loan?
Your business is ineligible to apply
for a pre-disaster mitigation loan if
your business (including its affiliates)
satisfies any of the following conditions:
(a) Any of your business’ principal
owners is presently incarcerated, or on
probation or parole following conviction of a serious criminal offense, or
has been indicted for a felony or a
crime of moral turpitude;
(b) Your business’ only interest in
the business property is in the form of
a security interest, mortgage, or deed
of trust;
(c) The building, which is the subject
of the mitigation measure, was newly
constructed or substantially improved
on or after February 9, 1989, and (without significant business justification)
is located seaward of mean high tide or
entirely in or over water;
(d) Your business is an agricultural
enterprise.
Agricultural
enterprise
means a business primarily engaged
(see § 121.107 of this chapter) in the production of food and fiber, ranching and
raising of livestock, aquaculture and
all other farming and agriculture-related industries. Sometimes a business
is engaged in both agricultural and
non-agricultural business activities. If
the primary business activity of your
business is not an agricultural enterprise, it may apply for a pre-disaster
mitigation loan, but loan proceeds may
not be used, directly or indirectly, for
the benefit of the agricultural activities;
(e) Your business is engaged in any
illegal activity;
(f) Your business is a government
owned entity (except for a business
owned or controlled by a Native American tribe);
(g) Your business presents live performances of a prurient sexual nature
or derives directly or indirectly more
than de minimis gross revenue through
the sale of products or services, or the
presentation of any depictions or displays, of a prurient sexual nature;
(h) Your business engages in lending,
multi-level sales distribution, speculation, or investment (except for real estate investment with property held for
commercial rental);
(i) Your business is a non-profit or
charitable concern;
(j) Your business is a consumer or
marketing cooperative;
(k) Your business derives more than
one-third of its gross annual revenue
from legal gambling activities;
(l) Your business is a loan packager
that earns more than one-third of its
gross annual revenue from packaging
SBA loans;
(m) Your business principally engages in teaching, instructing, counseling, or indoctrinating religion or religious beliefs, whether in a religious
or secular setting; or
(n) Your business is primarily engaged in political or lobbying activities.
§ 123.405 How much can your business
borrow with a pre-disaster mitigation loan?
Your business, together with its affiliates, may borrow up to $50,000 each
fiscal year. This loan amount may be
used to fund only those projects that
were a part of your business’ approved
loan request. SBA will consider mitigation measures costing more than
$50,000 per year if your business can
identify, as a part of its Pre-Disaster
Mitigation Small Business Loan Application, sources that will fund the cost
above $50,000.
§ 123.406 What is the interest rate on a
pre-disaster mitigation loan?
The interest rate on a pre-disaster
mitigation loan will be fixed at 4 percent per annum or less. The exact interest rate will be stated in the FEDERAL REGISTER notice announcing each
filing period (see § 123.407).
§ 123.407 When does your business
apply for a pre-disaster mitigation
loan and where does your business
get an application?
SBA will publish a notice in the FEDERAL REGISTER announcing the availability of pre-disaster mitigation
loans. The notice will designate a 30-
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§ 123.408
13 CFR Ch. I (1–1–06 Edition)
day application filing period with a
specific opening date and filing deadline, as well as the locations for obtaining and filing loan applications. In addition to the FEDERAL REGISTER, SBA
will coordinate with FEMA, and will
issue press releases to the local media
to inform potential loan applicants
where to obtain loan applications. SBA
will not accept any applications postmarked after the filing deadline; however, SBA may announce additional application periods each year depending
on the availability of program funds.
§ 123.408 How does your business
apply for a pre-disaster mitigation
loan?
To apply for a pre-disaster mitigation loan your business must submit a
complete
Pre-Disaster
Mitigation
Small Business Loan Application (application) within the announced filing
period. Complete applications mailed
to SBA and postmarked within the announced filing period will be accepted.
The complete application serves as
your business’ loan request. A complete application supplies all of the filing requirements specified on the application form including a written
statement from the local or State coordinator confirming:
(a) The business that is the subject of
the mitigation measure is located
within the participating pre-disaster
mitigation community; and
(b) The mitigation measure is in accordance with the specific priorities
and goals of the local participating
pre-disaster mitigation community in
which the business is located. (The
local or State coordinator’s written
statement does not constitute an endorsement or technical approval of the
project and is not a guarantee that the
project will prevent damage in future
disasters).
§ 123.409 Which pre-disaster mitigation loan requests will SBA consider for funding?
(a) SBA will consider a loan request
for funding if, after reviewing a complete application, SBA determines that
it meets the following selection criteria:
(1) Your business satisfies the requirements of §§ 123.401, 123.402 and
123.403;
(2) None of the conditions specified in
§ 123.404 apply to your business, its affiliates, or principal owners;
(3) Your business has submitted a
reasonable cost estimate for the proposed mitigation measure and has chosen to undertake a mitigation measure
that is likely to accomplish the desired
mitigation result (SBA’s determination
of this point is not a guaranty that the
project will prevent damage in future
disasters);
(4) Your business is creditworthy;
and
(5) There is a reasonable assurance of
loan repayment in accordance with the
terms of a loan agreement.
(b) SBA will notify you in writing if
your loan request does not meet the
criteria in this section.
§ 123.410 Which loan requests will SBA
fund?
SBA will date stamp each application
(loan request) as it is received. SBA
will fund loan requests which meet the
selection criteria specified in § 123.409
on a first come, first served basis using
this date stamp, until it has allocated
all available program funds. Multiple
applications received on the same day
will be ranked by a computer based
random selection system to determine
their funding order. SBA will notify
you in writing of its funding decision.
§ 123.411 What if SBA determines that
your business loan request meets
the selection criteria of § 123.409
but SBA is unable to fund it because SBA has already allocated all
program funds?
If SBA determines that your business’ loan request meets the selection
criteria of § 123.409 but we are unable to
fund it because we have already allocated all available program funds, your
request will be given priority status,
based on the original acceptance date,
once more program funds become
available. However, if more than 6
months pass since SBA determined to
fund your request, SBA may request
updated or additional financial information.
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§ 123.502
§ 123.412 What happens if SBA declines your business’ pre-disaster
mitigation loan request?
If SBA declines your business’ loan
request, SBA will notify your business
in writing giving specific reasons for
decline. If your business disagrees with
SBA’s decision, it may respond in accordance with § 123.13. If SBA reverses
its decision, SBA will use the date it
received your business’ last request for
reconsideration or appeal as the basis
for determining the order of funding.
Subpart F—Military Reservist
Economic Injury Disaster Loans
SOURCE: 66 FR 38530, July 25, 2001, unless
otherwise noted.
§ 123.500 Definitions.
The following terms have the same
meaning wherever they are used in this
subpart:
(a) Essential employee is an individual
(whether or not an owner of a small
business) whose managerial or technical expertise is critical to the successful day-to-day operations of a
small business.
(b) Military reservist is a member of a
reserve component of the Armed
Forces ordered to active duty during a
period of military conflict.
(c) Period of military conflict means:
(1) A period of war declared by the
Congress,
(2) A period of national emergency
declared by the Congress or by the
President, or
(3) A period of contingency operation,
as defined in 10 U.S.C. 101(a).
(d) Principal owner is a person or entity which owns 20 percent or more of
the small business.
(e) Substantial economic injury means
an economic harm to the small business such that it cannot:
(1) Meet its obligations as they mature,
(2) Pay its ordinary and necessary operating expenses, or
(3) Market, produce or provide a
product or service ordinarily marketed, produced or provided by the
business. Loss of anticipated profits or
a drop in sales is not considered substantial economic injury for this purpose.
§ 123.501 When is your business eligible to apply for a Military Reservist
Economic Injury Disaster Loan?
Your business is eligible to apply for
a Military Reservist EIDL if:
(a) It is a small business as defined in
13 CFR part 121 when the essential employee was called to active duty,
(b) The owner of the business is a
military reservist and an essential employee or the business employs a military reservist who is an essential employee,
(c) The essential employee has been
called-up to active military duty during a period of military conflict existing on or after March 24, 1999,
(d) The business has suffered or is
likely to suffer substantial economic
injury as a result of the absence of the
essential employee, and
(e) You and your affiliates and principal owners (20% or more ownership
interest) have used all reasonably
available funds, and you are unable to
obtain credit elsewhere (see § 123.104).
[66 FR 38530, July 25, 2001, as amended at 67
FR 64519, Oct. 21, 2002]
§ 123.502 When is your business ineligible to apply for a Military Reservist EIDL?
Your business is ineligible for a Military Reservist EIDL if it, together
with its affiliates, is subject to any of
the following conditions:
(a) Any of your business’ principal
owners has been convicted, during the
past year, of a felony during and in
connection with a riot or civil disorder;
(b) You have assumed the risk associated with employing the military reservist, as determined by SBA (for example, hiring the ‘‘essential employee’’
after the employee has received call-up
orders or been notified that they are
imminent);
(c) Any of your business’ principal
owners is presently incarcerated, or on
probation or parole following conviction of a serious criminal offense;
(d) Your business is an agricultural
enterprise.
Agricultural
enterprise
means a business primarily engaged in
the production of food and fiber, ranching and raising of livestock, aquaculture and all other farming and agriculture-related industries. (See 13 CFR
121.107, ‘‘How does SBA determine a
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§ 123.503
13 CFR Ch. I (1–1–06 Edition)
concern’s primary industry?’’) Sometimes a business is engaged in both agricultural and non-agricultural business activities. If the primary business
activity of the business is not an agricultural enterprise, it may apply for a
Military Reservist EIDL, but loan proceeds may not be used, directly or indirectly, for the benefit of the agricultural enterprises;
(e) Your business is engaged in any
illegal activity;
(f) Your business is a government
owned entity (except for a business
owned or controlled by a Native American tribe);
(g) Your business presents live performances of a prurient sexual nature
or derives directly or indirectly more
than an insignificant gross revenue
through the sale of products or services, or through the presentation of
any depictions or displays, of a prurient sexual nature;
(h) Your business is engaged in lending, multi-level sales distribution,
speculation, or investment (except for
real estate investment with property
held for commercial rental);
(i) Your business is a non-profit or
charitable concern;
(j) Your business is a consumer or
marketing cooperative;
(k) Your business is not a small business concern;
(l) Your business derives more than
one-third of its gross annual revenue
from legal gambling activities;
(m) Your business is a loan packager
which earns more than one-third of its
gross annual revenue from packaging
SBA loans;
(n) Your business’ principal activity
is teaching, instructing, counseling, or
indoctrinating religion or religious beliefs, whether in a religious or secular
setting; or
(o) Your business’ principal activity
is political or lobbying activities.
§ 123.503 When can you apply for a
Military Reservist EIDL?
Your small business can apply for a
Military Reservist EIDL any time beginning on the date your essential employee receives official call-up orders
and ending 90 days after the date the
essential employee is discharged or released from active duty.
§ 123.504 How do you apply for a Military Reservist EIDL?
To apply for a Military Reservist
EIDL you must complete a SBA Military Reservist EIDL application package (SBA Form 5R and supporting documentation can be obtained through
SBA’s Disaster Area Office) including:
(a) A copy of the essential employee’s
official call-up orders for active duty
showing the date of call up, and if
known, the date of release from active
duty;
(b) A statement from the business
owner that the reservist is essential to
the successful day-to-day operations of
the business (detailing the employee’s
duties and responsibilities and explaining why these duties and responsibilities can’t be completed in the essential employee’s absence);
(c) A certification by the essential
employee supporting that he or she
concurs with the business owner’s
statement as described in paragraph (b)
of this section;
(d) A written explanation and financial estimate of how the call-up of the
essential employee has or will result in
economic injury to your business;
(e) The steps your business is taking
to alleviate the economic injury; and
(f) The business owners’ certification
that the essential employee will be offered the same or a similar job upon
the employee’s return from active
duty.
§ 123.505 What if you are both an essential employee and the owner of
the small business and you started
active duty before applying for a
Military Reservist EIDL?
If you are both an essential employee
and the owner of the small business
and you started active duty before applying for an Military Reservist EIDL,
a person who has a power of attorney
with the authority to borrow and make
other related commitments on your behalf, may complete and submit the
EIDL loan application package for you.
§ 123.506 How much can you borrow
under the Military Reservist EIDL
Program?
You can borrow an amount equal to
the substantial economic injury you
have suffered or are likely to suffer
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§ 123.512
until normal operations resume as a result of the absence of one or more essential employees called to active
duty, up to a maximum of $1.5 million
§ 123.507 Under what circumstances
will SBA consider waiving the $1.5
million loan limit?
SBA will consider waiving the $1.5
million dollar limit if you can certify
to the following conditions and SBA
approves of such certification based on
the information supplied in your application:
(a) Your small business is a major
source of employment. A major source
of employment:
(1) Employs 10 percent or more of the
work force within the commuting area
of the geographically identifiable community (no larger than a county) in
which the business employing the essential employee is located, provided
that the commuting area does not extend more than 50 miles from such
community; or
(2) Employs 5 percent of the work
force in an industry within such commuting area and, if the small business
is a non-manufacturing small business,
employs no less than 50 employees in
the same commuting area, or if the
small business is a manufacturing
small business, employs no less than
150 employees in the commuting area;
or
(3) Employs no less than 250 employees within such commuting area;
(b) Your small business is in imminent danger of going out of business as
a result of one or more essential employees being called up to active duty
during a period of military conflict,
and a loan in excess of $1.5 million is
necessary to reopen or keep open the
small business; and
(c) Your small business has used all
reasonably available funds from the
small business, its affiliates, its principal owners and all available credit
elsewhere to alleviate the small business’ economic injury. Credit elsewhere
means financing from non-Federal
sources on reasonable terms given your
available cash flow and disposable assets which SBA believes your small
business, its affiliates and principal
owners could obtain.
§ 123.508 How can you use Military Reservist EIDL funds?
Your small business can use Military
Reservist EIDL to:
(a) Meet obligations as they mature,
(b) Pay ordinary and necessary operating expenses, or
(c) Enable the business to market,
produce or provide products or services
ordinarily marketed, produced, or provided by the business, which cannot be
done as a result of the essential employee’s military call-up.
§ 123.509 What can’t you use Military
Reservist EIDL funds for?
Your small business can not use Military Reservist EIDL funds for purposes
described in § 123.303(b) (See § 123.303, ‘‘
How can my business spend my economic injury disaster loan?’’).
§ 123.510 What if you don’t use your
Military Reservist EIDL funds as
authorized?
If your small business does not use
Military Reservist EIDL funds as authorized by § 123.508, then § 123.9 applies
(See § 123.9, ‘‘What happens if I don’t
use loan proceeds for the intended purpose?’’).
§ 123.511 How will SBA disburse Military Reservist EIDL funds?
SBA will disburse your funds in quarterly installments (unless otherwise
specified in your loan authorization
agreement) based on a continued need
as demonstrated by comparative financial information. On or about 30 days
before your scheduled fund disbursement, SBA will request ordinary and
usual financial statements (including
balance sheets and profit and loss
statements). Based on this information, SBA will assess your continued
need for disbursements under this program. Upon making such assessment,
SBA will notify you of the status of future disbursements.
§ 123.512 What is the interest rate on a
Military Reservist EIDL?
The interest rate on a Military Reservist EIDL will be 4 percent per
annum or less. SBA will publish the interest rate quarterly in the FEDERAL
REGISTER.
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§ 123.600
13 CFR Ch. I (1–1–06 Edition)
Subpart G—Economic Injury Disaster Loans as a Result of the
September 11, 2001 Terrorist
Attacks
SOURCE: 66 FR 53331, Oct. 22, 2001, unless
otherwise noted.
§ 123.600 Are economic injury disaster
loans under this subpart limited to
the geographic areas contiguous to
the declared disaster areas?
No. Notwithstanding § 123.4, SBA may
make economic injury disaster loans
outside the declared disaster areas and
the contiguous geographic areas to
small business concerns that have suffered substantial economic injury as a
direct result of the destruction of the
World Trade Center or the damage to
the Pentagon on September 11, 2001, or
as a direct result of any related federal
action taken between September 11,
2001 and October 22, 2001.
§ 123.601 Is my business eligible to
apply for an economic injury disaster loan under this subpart?
(a) If your business has suffered substantial economic injury as a direct result of the destruction of the World
Trade Center or the damage to the
Pentagon on September 11, 2001, or as a
direct result of any related federal action taken between September 11, 2001
and October 22, 2001, you are eligible to
apply for an economic injury disaster
loan under this subpart.
(1) Substantial economic injury is
such that a business concern is unable
to meet its obligations as they mature
or to pay its ordinary and necessary
operating expenses.
(2) Loss of anticipated profits or a
drop in sales is not considered substantial economic injury for this purpose.
(b) Economic injury disaster loans
are available under this subpart only if
you were a small business (as defined
in part 121 of this chapter) on the date
SBA accepts your application for processing (and for applications submitted
before March 15, 2002, whether denied
or pending, such applications shall be
deemed resubmitted on March 15, 2002,
you and your affiliates and principal
owners (20% or more ownership interest) have used all reasonable available
funds, and you are unable to obtain
credit elsewhere (see § 123.104).
(c) Eligible businesses do not include
agricultural enterprises, but do include
small agricultural cooperatives and
producer cooperatives.
[66 FR 53331, Oct. 22, 2001, as amended at 67
FR 11880, Mar. 15, 2002]
§ 123.602 When would my business not
be eligible to apply for an economic
injury disaster loan under this subpart?
Your business is not eligible for an
economic injury disaster loan under
this subpart if you (or any principal of
the business) fit into any of the categories in §§ 123.101 and 123.201, or if
your business is:
(a) Engaged in lending, multi-level
sales distribution, speculation, or investment (except for real estate investment with property held for rental on
September 11, 2001);
(b) A non-profit or charitable concern;
(c) A consumer or marketing cooperative;
(d) Not a small business concern; or
(e) Deriving more than one-third of
gross annual revenue from legal gambling activities;
(f) A loan packager which earns more
than one-third of its gross annual revenue from packaging SBA loans;
(g) Principally engaged in teaching,
instructing, counseling, or indoctrinating religion or religious beliefs,
whether in a religious or secular setting; or
(h) Primarily engaged in political or
lobbying activities.
§ 123.603 What is the interest rate on
an economic injury disaster loan
under this subpart?
Your economic injury disaster loan
under this subpart will have an interest rate of 4 percent per annum or less.
§ 123.604 How can my business spend
my economic injury disaster loan
under this subpart?
(a) You can only use the loan proceeds for working capital necessary to
carry your concern until resumption of
normal operations and for expenditures
necessary to alleviate the specific economic injury, but not to exceed that
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Small Business Administration
Pt. 124
which the business could have provided
had the injury not occurred.
(b) Loan proceeds may not be used to:
(1) Refinance indebtedness which you
incurred prior to September 11, 2001;
(2) Make payments on loans owned by
another federal agency (including SBA)
or a Small Business Investment Company licensed under the Small Business
Investment Act;
(3) Pay, directly or indirectly, any
obligations resulting from a federal,
state or local tax penalty as a result of
negligence or fraud, or any non-tax
criminal fine, civil fine, or penalty for
non-compliance with a law, regulation,
or order of a federal, state, regional, or
local agency or similar matter;
(4) Repair physical damage; or
(5) Pay dividends or other disbursements to owners, partners, officers, or
stockholders, except for reasonable remuneration directly related to their
performance of services for the business.
§ 123.605 How long do I have to apply
for a loan under this subpart?
You have until January 22, 2002 to
apply for a loan under this subpart.
Your application must be postmarked
no later than this date. SBA has the
discretion, for good cause, to extend
the application deadline by publication
of a notice in the FEDERAL REGISTER.
§ 123.606 May I request an increase in
the amount of an economic injury
disaster loan under this subpart?
Yes. Notwithstanding § 123.20, you
may request an increase in the amount
of an economic injury disaster loan
under this subpart not later than one
year after the date SBA approves your
initial request.
PART 124—8(a) BUSINESS DEVELOPMENT/SMALL
DISADVANTAGED BUSINESS STATUS DETERMINATIONS
Subpart A—8(a) Business Development
PROVISIONS OF GENERAL APPLICABILITY
Sec.
124.1 What is the purpose of the 8(a) Business Development program?
124.2 What length of time may a business
participate in the 8(a) BD program?
124.3 What definitions are important in the
8(a) BD program?
ELIGIBILITY REQUIREMENTS FOR PARTICIPATION IN THE 8(a) BUSINESS DEVELOPMENT
PROGRAM
124.101 What are the basic requirements a
concern must meet for the 8(a) BD program?
124.102 What size business is eligible to participate in the 8(a) BD program?
124.103 Who is socially disadvantaged?
124.104 Who is economically disadvantaged?
124.105 What does it mean to be unconditionally owned by one or more disadvantaged individuals?
124.106 When do disadvantaged individuals
control an applicant or Participant?
124.107 What is potential for success?
124.108 What other eligibility requirements
apply for individuals or businesses?
124.109 Do Indian tribes and Alaska Native
Corporations have any special rules for
applying to the 8(a) BD program?
124.110 Do Native Hawaiian Organizations
have any special rules for applying to the
8(a) BD program?
124.111 Do Community Development Corporations (CDCs) have any special rules
for applying to the 8(a) BD program?
124.112 What criteria must a business meet
to remain eligible to participate in the
8(a) BD program?
APPLYING TO THE 8(a) BD PROGRAM
124.201 May any business submit an application?
124.202 Where must an application be filed?
124.203 What must a concern submit to
apply to the 8(a) BD program?
124.204 How does SBA process applications
for 8(a) BD program admission?
124.205 Can an applicant ask SBA to reconsider SBA’s initial decision to decline its
application?
124.206 What appeal rights are available to
an applicant that has been denied admission?
124.207 Can an applicant reapply for admission to the 8(a) BD program?
EXITING THE 8(a) BD PROGRAM
124.301 What are the ways a business may
leave the 8(a) BD program?
124.302 What is early graduation?
124.303 What is termination?
124.304 What are the procedures for early
graduation and termination?
124.305 What is suspension and how is a Participant suspended from the 8(a) BD program?
BUSINESS DEVELOPMENT
124.401 Which SBA field office services a
Participant?
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ALABAMA, MISSISSIPPI, & NORTHWEST
FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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
1200
INTRODUCTION
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 Rightof-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 US98. 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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ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
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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) 3146185 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 preprogrammed 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.
-end-
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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)
-end12
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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 AT411, 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.
-end-
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.
B.
C.
D.
F.
G.
H.
AMERICAN RED CROSS
ALABAMA DEPT. OF ECONOMIC AND COMMUNITY AFFAIRS
AUBURN MARINE EXTENSION
BON SECOUR NATIONAL WILDLIFE REFUGE
DAUPHIN ISLAND SEA LAB
WEEKS BAY, NATIONAL ESTUARINE RESEARCH RESERVE
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 staffintensive 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 onscene 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.
b.
Logistics needed to support personnel
(1)
Food
(2)
Lodging
(3)
Additional clothing
(4)
Transportation
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.
b.
Impact on water intakes
(1)
Drinking water
(2)
Industrial
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:
Vessel Type:
___________________________
Official Number:_________
____________________________
Flag: __________________
Ph. ____________
Builder:________________
Owner/Operator:
Class Society: ___________________
L
B
Year:__________________
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
Aft: _____
g. Drafts (strandings) after
Fwd:
h. Tides at time of casualty:
_____
i. Type of bottom (mud, sand):
______
j. Condition of vessel's propulsion:
Aim/Intent of salvage operation:
•
Aft: _____
Fwd:
______
____________________________________________
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
C.
D.
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)
STORAGE
Y N
E.
F.
G.
Has the sample been sent to an approved laboratory for the appropriate
analysis, i.e., hazardous waste determination?
Has the RP obtained preapproval for the temporary storage locations? 40
CFR 262.10 (b)/ 262.34
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?
DISPOSAL
Y N
262.12(c)
Is the waste being taken to an approved waste disposal site? 40 CFR
Y N
Has the RP maintained documentation that the waste/product arrived at the
designated facility, i.e., manifest or bill of lading.
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
262.20 *
If the waste is a Class I nonhazardous is a manifest being used? 40 CFR
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
Sector Mobile Digital Area Contingency Plan
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
Channel
Communication Frequencies
Frequency
Use
Remarks
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,
and Calling
Only for hailing, distress, and Search and Rescue
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,
MSU Galveston
Not currently in use.
83A
157.175
MSO Houston-Galveston,
MSU Galveston
Not currently in use.
• Figure 1 - USCG Monitored Frequencies
5410.3
Coast Guard VHF-FM High Sites
Contact Sector Mobile Command Center at 251-441-6211.
25
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PUBLIC VERSION-JUNE 2008
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26
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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
27
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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.
28
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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.
29
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
8000 MARINE FIRE FIGHTING
Introduction
30
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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
31
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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:_________________________________________________________________
32
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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
phone:
fax:
(228) 230-4107
(228) 872-2954
phone:
(228) 230-4104
GINS-DISTRICT RANGER
Mr. Robert Harris
GINS-Research Manager
Mr. Gary Hopkins
National Park Service (www.nps.gov)
Gulf Islands National Seashore (www.nps.gov/guis/index.htm)
U.S. Fish & Wildlife Service Mobile
(bonsecour.fws.gov)
U.S. Fish & Wildlife Service Gautier
(www.mississippisandhillcrane.fwf.gov)
9210.2
(850) 934-2600
(251) 843-5238
(228) 497-6322
U. S. Coast Guard
Sector Mobile:
Brookley Complex
South Broad Street
Mobile, AL 36615
phone:
fax:
24-hour:
(251)441-6213
(251) 441-6169
(251) 441-5121
Detached Duty Office Panama City:
Supervisor, DDO
phone:
Panama City 1700
fax:
Panama City, FL 32407
Emerg:
(850) 233-0366
(850) 230-1937
(850) 230-1957
Station Dauphin Island
phone:
(251) 861-5008
Station Pascagoula
phone:
(228) 761-2600
33
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9210.21
9210.22
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
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
USCG District Response Advisory Team (DRAT)
Commander (mer)
Eighth Coast Guard District
phone:
Hale Boggs Federal Bldg.
phone:
501 Magazine Street
New Orleans, LA 70130-3396
9210.23
USCG Public Information Assist Team (PIAT)
Eighth District Public Affairs:
PAO
phone:
USCG 8th District (dpa)
fax:
500 Poydras St,
Suite 1234
24-hour:
New Orleans, LA 70130
.
(504) 671-2231
(504) 589-6225 (24 hrs)
(504) 671-2020
(504) 671-2022
(504) 319-2229
Public Information Assist Team (PIAT)
NSFCC - PIAT
phone:
1461 US Highway 17 North
fax:
Elizabeth City, NC 27909
(252) 331-6000 x3025
(252) 331-6012
Coast Guard Atlantic Area Public Affairs:
USCG Atlantic Area PA
phone:
431 Crawford Street
fax:
Portsmouth, VA 23704-5004
(757) 398-6608
(757) 391-8109
Coast Guard Commandant’s Media Relations Branch:
Media Relations Branch
phone:
USCG Commandant (G-CP-2)
fax:
2100 Second Street SW
24 hour:
Washington, DC 20593
(202) 372-4633
(202) 267-4307
(202) 267-2100
34
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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:
National Oceanic and Atmospheric Administration
Damage Assessment Center
Mr. Doug Helton
EXT. 1
WSC 1 Room 425, 6001 Executive Boulevard
Rockville, MD 20852
Mr. Ron Gouguet
9210.31
phone:
fax:
(228) 762-4591
(301) 713-3038
(206) 526-6938
(206) 526-6865
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
NOAA/NOS/ORCA/HMRAD
7600 Sand Point Way, NE
Bin C15700
Seattle, WA 98115-0070
NOAA Hazmat Duty Officer
Work:
Pager: Pin 2168798
fax:
24 Hr:
35
(206) 526-6326
(800) 759-7243
(206) 526-6329
(206) 526-4911
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9210.33
NOAA Oceanic and Atmospheric Modeling
NATIONAL WEATHER SERVICE
Mobile/Pensacola
8400 Airport Blvd, Bldg 11
Mobile, AL 36608
9210.4
9210.5
Not for Public #
NATIONAL WEATHER SERVICE
Austin/San Antonio, Texas 78130
(830) 629-0205
NATIONAL WEATHER SERVICE
Tallahassee Weather Forecast Office
Love Building
Florida State University
Tallahassee, FL 32306-4509
(850) 942-8833
US Navy Supervisor Salvage (SUPSALV)
Naval Sea System Command
24 hour
(202) 781-3889 or 0534
Supervisor of Salvage - U.S. Navy
2531 Jefferson Davis Hwy.
Arlington, VA 22242-5160
Working hours
(202) 781-0534
EPA Emergency Response Teams
EPA Response & Prevention Branch
Sam Nunn Atlanta Federal Center
61 Forsyth Street, SW
Atlanta, GA 30303-3104
Area EPA representative
Dean Ullock
(404) 562-8700
cell phone
EPA Analysis Lab, Metairie, LA
EPA Region IV (www.epa.gov)
EPA Gulf Breeze (www.epa.gov)
9210.6
(251) 490-6308
(504) 889-0710
(404) 562-9900
(850) 934-9200
Agency for Toxic Substance and Diseases (ATSDR)
ATSDR
1600 Clifton Road NE (E-57)
Atlanta, GA 30333
9210.7
(251)633-2471
phone:
(404) 498-0120
Weapons of Mass Destruction Teams
46th Civil Support Team (WMD)
PO Box 9038
Montgomery, AL 36108
Operations Officer
fax:
36
(334) 954-3400
(334) 206-2451
(334) 206-2454
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9210.8
Panama City
9210.81
Miscellaneous Federal Agencies
Federal Communications Center
Immigrations and Customs Enforcement (ICE)
Minerals Management Service (www.mms.gov)
American Crop Protection Association (www.acpa.org)
U.S. Customs and Border Protection (CBP) Mobile
Pensacola
.......................................................................................
Gulfport
Pascagoula
Jackson
.
USDA APHIS
Department of Defense
U.S. ARMY
Corps of Engineers (www.usace.army.mil)
Ft. Benning, Columbus, GA
Ft. McClellan, Anniston, AL
Ft. Rucker, AL., Military Police
(251) 690-2495
(706) 545-2011
(256) 848-3847
(334) 255-9777
U.S. AIR FORCE
Columbus AFB, Columbus, MS
Eglin AFB, Valparaiso, FL
Gunter AFB, Montgomery, AL
(662) 434-7322
(850) 872-8123
(334) 953-6622
Keesler AFB, Biloxi, MS
(www.mil.keesler.af.mil)
Maxwell AFB, Montgomery, AL
Tyndall AFB, Panama City, FL
(228) 377-4330
(334) 953-7333
(850) 283-1113
U.S. NAVY
Naval Air Station Meridian, MS
Naval Air Station Pensacola, FL
9210.82
(601) 679-2211
(850) 452-2353 or
(850) 277-1110
(228) 871-2555
Naval Construction Battalion, Gulfport, MS
USN Supply Center, Warehouse 12,
Cheatham Annex, Williamsburg, VA
Naval Air Station Whiting Field, Milton, FL
(757) 887-7108
(850) 623-7011
U.S. MARINE CORPS
U.S. Marine Corps Logistics Base, Albany, GA
(229) 639-5000
Department of Justice
FBI Mobile (www.fbi.gov)
FBI Gulfport
fax
FBI Pascagoula
FBI Pensacola
9220
(888) 225-5322
1-800-973-2867
(800) 373-2867
(202) 296-1585
(251) 441-5106
(850) 476-0117
(850) 785-4688
(228) 863-6350
(228) 762-7311
(601) 932-3324
(251) 661-2742
(251) 438-3674
(228) 864-6131
(228) 214-2335
(601) 948-5000
(850) 432-3476
State Resources/Agencies
37
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9220.4
State Environmental Agencies
9220.41
Alabama
AL Department of Environmental Management
(www.adem.state.al.us)
AL Dept. of Conservation and Nat. Resources
9220.42
9220
9220.5
(251) 861-2882
Mississippi
MS Department of Environmental Quality
(www.deq.state.ms.us)
MS Bureau of Pollution Control
(www.dequ.state.ms.us)
.43
(251) 450-3400
(601) 961-5171
(601) 961-5171
Northwest Florida
FL Department of Environmental Protection
(800)320-0519
Northwest Regulatory Office
Northwest Florida Water Mgmt. District
FL Department of Aquaculture
(850) 595-8300
(850) 539-5999
(850) 410-0893
State Historic Preservation Office
ALABAMA
State Historic Office
FT. Morgan
FT. Mims
(334) 242-3184
(251) 540-7127
(334) 937-9464
MISSISSIPPI
Mississippi Department of Archives and History
(601) 576-6850
FLORIDA
Office of Cultural and Historic Programs
39
(850) 245-6300
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9220.1
Government Official Liaisons
9220.2
Trustees for Natural Resources
9220.21
Alabama
AL Emergency Management Agency
AL Department of Environmental Management
(www.adem.state.al.us)
coastal office:
AL Dept. of Conservation and Nat. Resources
AL Dept. of Economic and Community Affairs
9220.22
.....
9220.3
(251) 432-6533
(251) 861-2882
(251) 626-0042
Mississippi
MS Emergency Management Agency
(www.mema.org.com)
MS Department of Environmental Quality
(www.deq.state.ms.us)
MS Department of Marine Resources
MS Bureau of Pollution Control
(www.dequ.state.ms.us)
Marine Patrol
9220.23
(205)280-2200
(251) 450-3400
(800) 445-6362
(601) 933-6362
(601) 961-5171
(228) 374-5000
(601) 961-5171
(800)294-5551
Northwest Florida
FL Department of Environmental Protection
(850) 595-8905
Northwest Regulatory Office
Northwest Florida Water Mgmt. District
FL Department of Aquaculture
Florida Marine Research Institute (FMRI)
FL Emergency Management (Response)
Director (www.floridadesaster.org)
(850) 595-8300
(850) 539-5999
(850) 653-9353
(727) 896-8626
(850) 413-9814 or
(850) 413-9969
State Emergency Response Committees (SERC)
FL SERC
Division of Emergency Management
Tallahassee, Florida 32399
38
(850) 410-1268
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9220.6
9220.7
State Law Enforcement Agencies
AL Highway Patrol (www.dps.state.al.us)
AL Marine Police
251-660-2300
251-981-2673
FL Highway Patrol
FL Game and Fish
850-872-4150
850-488-6251
Mississippi State Police
228-539-4881
Hazardous Substances Response Teams
ALABAMA
Fire Department Mobile
Fire Department Bayou La Batre
Fire Department Bay Minnette
Fire Department Chickasaw
Fire Department Daphne
Fire Department Fairhope
Fire Department Prichard
Fire Department Saraland
Fire Department Satsuma
.
.
251-208-5181
251-824-9286
251-452-6459
251-452-0571
251-621-9100
251-928-2371
251-452-7828
251-679-5506
251-675-0152
FLORIDA
Fire Department Carraballe
Fire Department Ft. Walton Beach
Fire Department Valparaiso
Fire Department Gulf Breeze
Fire Department Milton
Fire Department Panama City
Tyndall AFB Fire Department
Fire Department Pensacola
NAS Pensacola Fire Department
Fire Department Pt. St. Joe
Emergency:
MISSISSIPPI
.
Fire Department Biloxi
Fire Department Gulfport
Pascagoula Fire Department
Pascagoula Naval Station Fire Department
Fire Department Bay St. Louis
Fire Department Waveland
9230
Local Resources/Agencies
40
850-689-5766
850-833-9565
850-729-5410
850-934-5133
850-983-5430
850-872-3030
850-283-2884
850-436-5200
850-452-3211
850-229-8265
850-227-1115
228-435-6200
228-868-5950
228-762-3066
228-761-2027
228-467-4736
228-467-2042
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9230.1
Local Trustees for Natural Resources
9230.2
Local Emergency Planning Committees
Mobile County EMA
9230.3
phone:
(251) 460-8000
Jackson County EMA/LEPC
phone:
http://www.co.jackson.ms.us/BC/BC_LEP.html
(228) 769-3111
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
Local Environmental Agencies
ALABAMA
AUBURN MARINE EXTENSION
RESEARCH MANAGER
phone:
BON SECOUR NATIONAL WILDLIFE REFUGE
phone:
DAUPHIN ISLAND SEA LAB
Dr. Dardeau
phone:
Dr. Crozier
phone:
(228)224-0012
(251) 540-7720
(251) 861-7527
(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:
Research manager
phone:
(228) 875-0823
(228) 875-9057
NATIONAL MARINE FISHERIES SERVICES
John Mitchell
phone:
(228) 762-4591
FLORIDA
GULF ISLANDS NATIONAL SEASHORE (GINS)
41
(850) 916-3010
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
ROCKY BAYOU STATE RECREATION AREA
Phone:
GRAYTON BEACH STATE PARK
Phone:
9230.4
(850) 833-9144
(850) 231-4210
Law Enforcement Agencies
ALABAMA
BALDWIN COUNTY
Baldwin County Sheriff (www.sheriff.co.baldwin.al.us)
Emergency Management Civil Defense
251-937-0202
251-947-1011
MOBILE COUNTY
Civil Defense (EMA) (www.mcema.net)
Sheriff’s Department
251-460-8000
251-574-8633
CITY OF BAY MINETTE
Police Department (www.ci.bay-minette.al.us)
251-580-2559
CITY OF CHICKASAW
Police & Fire Department
.
CITY OF CREOLA
Police Department
251-452-0571
251-675-8145
CITY OF DAPHNE
Fire Department
Police Department
(www.law-enforcement.org/daphnepd)
251-928-5928
251-621-9100
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
.
FLORIDA
42
251-571-8633
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
COUNTY OKALOOSA
FL Highway Patrol
FL Game and Fish
850-689-7904
850-245-7716
COUNTY SANTA ROSA
Sheriff’s Department
FL Highway Patrol
850-983-1100
800-459-6861
COUNTY ESCAMBIA
Sheriff’s Department (www.escambiaso.com)
FL Highway Patrol
FL Emergency Management Public Safety
Civil Defense (EMA)
850-436-9620
850-459-6861
850-595-3311
850-436-9710
CITY OF CARRABELLE
FL Marine Patrol (FWCC)
Police Department
850-697-3741
850-697-3691
CITY OF FREEPORT
Sheriff’s Department
FL Highway Patrol
FL Dept. Environmental Protection L.E
Walton Co.So. Substation
850-892-8111
800-459-6861
850-245-2118
850-267-2000
.
CITY OF FT WALTON BEACH
Sheriff’s Department (www.sheriff-okaloosa.org)
Police Department (www.fwb.org)
850-267-2000
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)
Police Department
Florida Highway Patrol
850-747-4700
850-872-3100/3112
850-872-4150
CITY OF PENSACOLA
Police Department (www.pensacolapolice.com)
Florida Highway Patrol
850-435-1845/1915
850-484-5000
CITY OF PORT ST. JOE
Sheriff’s Department
Florida Highway Patrol
Police and Fire Department
850-227-1115
800-459-6861
850-229-8265
MISSISSIPPI
GULFPORT/BILOXI
Sheriff’s Department
228-865-7060
43
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9230.5
Mississippi State Police
601-987-1530x47
CITY OF PASCAGOULA
Jackson County Sheriff
Mississippi State Police
228-769-3063
601-987-1530x47
CITY OF BAY ST. LOUIS
Bay St. Louis City Police Dept
Hancock County Civil Defense
Hancock County Sheriffs Office
228-255-9191
228-466-8320
228-255-9191
CITY OF WAVELAND
Waveland Police Dept
Hancock County Civil Defense
Hancock County Sheriffs Office
228 467-3669
228-467-9226
228-255-9191
Port Authority/Harbormaster
MOBILE
Harbormaster
Mobile Port Authority
Mobile Bar Pilots’ Association
Health Department
9230.6
.
251-441-7251/7250
251-441-7200
251-432-2639
251-937-6935
GULFPORT/BILOXI
MS Port Authority
Operations
Gulfport Pilots Association
(Rusty Hilton) Cell
228-865-4300
228-865-4315
228-865-4323
228-365-5532
PASCAGOULA
Harbormaster
Jackson County Port Authority
Bar/Harbor Pilots
228-762-4041
228-762-4041
228-762-1151
PENSACOLA
Port Authority
Bar Pilots Association
850-436-5080
850-433-3632
PANAMA CITY
Panama City Port Authority
Harbor/Bar Pilots
850-767-3230
850-785-2524
PT. ST. JOE
Port St. Joe Port Authority
850-229-5240
Fire Departments
ALABAMA
Fire Department Mobile
Fire Department Bayou La Batre
Fire Department Bay Minnette
251-205-5118
251-824-9286
251-580-1617
44
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
Fire Department Chickasaw
Fire Department Daphne
Fire Department Fairhope
Fire Department Prichard
Fire Department Saraland
Fire Department Satsuma
251-452-0571
251-621-9100
251-928-2371
251-452-7828
251-679-5506
251-675-0152
FLORIDA
Fire Department Carraballe
Fire Department Ft. Walton Beach
Fire Department Valparaiso
Fire Department Gulf Breeze
Fire Department Milton
Fire Department Panama City
Tyndall AFB Fire Department
Fire Department Pensacola
NAS Pensacola Fire Department
Naval Coastal System Center Fire Department
(Oil Spill Response – 24 hours)
Fire Department Pt. St. Joe
Emergency:
850-697-2626
850-689-5766
850-729-5410
850-934-5133
850-983-5430
850-872-3030
850-283-2884
850-436-5200
850-452-3211
850-234-4362
850-234-4278
850-229-8265
850-227-1115
MISSISSIPPI
9230.7
Fire Department Biloxi
Fire Department Gulfport
Pascagoula Fire Department
Bay St Louis City Fire Dept
228-392-0641
228-868-5956
228-762-3066
228 467-4736
Waveland City Fire Dept
228 467-5101
Waveland Fire Dept
228 467-2042
Hazardous Substances Response Teams
Reference above Section 9230.6
9230.8
Explosive Ordinance Detachments (EOD)
Commander
U.S. Army Explosive Ordinance Detail
1720 S. Infantry Post Road
Ft. Sam Houston, TX 78234
Officer In Charge
Naval School, Explosive Ordnance Disposal
Building 845, Eglin Air Force Base
Fort Walton Beach, FL
9230.9
phone:
(210) 221-1004
phone:
850) 882-9080
.
251-690-8823
251-937-6935
Site Safety Personnel/Health Departments
Mobile County Health Department (PIO)
Baldwin County Health Department
45
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
228-762-1117
850-833-9240
850-983-5200
850-892-8015
850-872-4455
Jackson County Health Department
Okaloosa County Health Department
Santa Rosa County Health Department
Walton County Health Department
Bay County Health Department
9240
Private Resources
9240.1
Clean-up Companies (BOA & Non-BOA)
9240.2
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
Media (Television, Radio, Newspaper)
ALABAMA & FLORIDA (COASTAL COUNTIES)
251-433-7269
Associated Press (AP) (www.al.com)
NEWSPAPERS
Mobile Register (www.mobileregister.com)
Mobile Register News Desk
Mobile Beacon Inc
Panama City News Herald (www.newsherald.com)
Pensacola News Journal (www.pensacolanewsjournal.com)
Tallahassee Democrat (www.ttdo.com)
251-434-8505
251-219-5454
251-479-0629
850-747-5000
850-435-8500
850-599-2100
RADIO STATIONS
.
WABB (www.wabb.com)
WAVH (www.1065fm.com)
WBHY (www.goforth.org)
46
251-432-5572
251-344-1065
251-473-8488
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
WKRG
WFTW
WTKX
WBSR
WCOA
WMEZ
WTNT
WXBM
(www.wkrg.com)
(www.wftw.com)
(www.tk101.com)
(www.wbsr.com)
(www.wcoa.gulf.net)
(www.softrock941.com)
(www.wtntfm.com)
(www.wxbm.com)
.
251-479-5555
850-664-1260
850-473-0400
850-438-4982
850-478-6011
850-916-9222
850-386-6143
850-994-5357
WALA TV (10) (www.fox10tv.com)
WKRG TV (5) (www.wkrg.com)
WEAR TV (3) (www.weartv.com)
..........................................................................Toll Free
WMBB TV (13) (www.wmbb.com)
WJHG TV (7)
(www.wjhg.com)
WCTV TV (6) (www.wctv6.com)
.
WTXL TV (27) (www.wtxl.com)
WFSU TV (11) (www.wfsu.org)
251-434-1010
251-479-5555
850-456-3333
866-856-9327
850-769-2313
850-234-2125
850-893-6666
850-893-3127
850-487-3170
.
TELEVISION STATIONS
MISSISSIPPI (COASTAL COUNTIES)
Associated Press (AP) (www.ap.org)
504-523-3931
NEWSPAPERS
South Mississippi Sun Herald (www.sunherald.com)
Mississippi Press (www.mspress.org)
228-896-2100
228-762-1111
RADIO STATIONS
WGCM (www.coast102.com)
WKNN (www.k99fm.com)
888-771-3742
228-388-2323
TELEVISION STATIONS
228-896-1313
WLOX (13) (www.wlox.com)
9240.3
Fire Fighting/Salvage Companies/Divers
9240.31
Fire Fighting
WILD WELL CONTROL INC.
2202 Oil Center Ct.,
Houston, TX 77073
phone:24-hour
fax:
(281) 784-4700
(281) 353-5480
WILLIAMS FIRE & HAZARD CONTROL, INC.
1675 Texla Road
phone:
Vidor, TX 77662
fax:
emergency:
(409) 727-2347
(409) 745-3021
(281) 999-0276
Crescent Towing (251) 433-2580 (Located Alabama State Docks)
Vessel
Length/S
Capabilities
47
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
peed
Tug
Gras
Mardi
103’/10
knots
1 Fire Pump (500 GPM at 100 PSI), 1
- 1 ½” Hose (each side), 1 – 2 ½”
Wheelhouse Monitor
Tug
Ervin
Cooper
103’/10
knots
1 Fire Pump (500 GPM at 90 PSI), 2
– 2 ½” Hose Connections, 2 – ½”
Turret Monitors
Tug Alabama
85’/10
knots
1 Fire Pump (500 GPM at 90 PSI), 1 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
Power
100’/10
knots
2 - 2” Deck Hoses
Tug Condor
110’/12
knots
1 - 1500 GPM Monitor (forward),
3400 Gallon Foam Tank, 2 – 2” Deck
Hoses. Considered “Pump Station”
(stern fitting)
Tug
Point
107’/10
knots
3 Fire Monitors with 3 – 2” Deck
Hoses
Mobile
Colle Towing (228) 762-5700
Vessel
Tug
Colle
9240.32
Janet
Length/S
peed
Capabilities
85’/12
knots
2 Fire Pumps (4800 GPM at 150
PSI), 2 Fire Monitors, 2000 Gallons of
Foam
Salvage Companies/Divers
T&T MARINE SALVAGE, INC.
9723 Teichman Road
Galveston, TX 77554
Contact: Rudy Teichman
Personnel on Staff: 12
Office:
Fax:
Houston:
24 hr:
BISSO MARINE COMPANY, INC.
P. O. Box 4113
Office:
New Orleans, LA 70178
Personnel on Staff: 80
Fax:
Contact: Cappy Bisso
48
(409) 744-1222
(409) 744-5218
(281) 488-5757
(409) 643-6388
(800) 752-4776
(504) 866-6341
(504) 865-8132
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
SMIT INTERNATIONAL AMERICAS, INC.
15402 Vantage Parkway East
Suite, 316Houston, TX 77032
Fax
(281) 372-3500
(281) 372-3525
Gulf Stream Marine, INC. (A HALLIBURTON CO.)
14035 Industrial Road
Office
Houston, TX 77015
Phone: 24-hour
Fax
(713) 450-8888
(713)926-9631
(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
Houston, TX 77095
Contact: Tom Flesner
9240.33
Office:
Fax:
(281) 744-5729
(281) 345-0339
U.S. NAVY SUPERVISOR OF SALVAGE (SUPSALV)
2531 Jefferson Davis Hwy.
Office:
Arlington, VA 22242-5160
Fax:
Contact: Duty Officer
Emergency:
(202) 781-1731
(202) 781-4588
(202) 781-3889
U.S. COAST GUARD MARINE SAFETY CENTER
Salvage Engineering Response Team (SERT)
400 Seventh St. SW
Office:
Washington, DC 20590
Contact: Duty Officer
Fax:
(202) 327-3985
(202) 327-3987
(202) 366-3877
Divers
BOSARGE DIVING INC.
P.O. Box 2455
Pascagoula, MS 39569-2455
Contact: Steve Johnson
SEA TOW
P.O. Box 915
Biloxi, MS 39533
BISSO MARINE CO. INC.
PO Box 4113
New Orleans, LA 70178
Contact: Kelly Steele
Office:
Fax:
(228) 762-6361
(888) 762-6364
(228) 762-6361
Office:
Fax:
(228) 374-1092
(228) 872-6149
Office:
(504) 866-6341
(800) 752-4776
(504) 865-8132
Fax:
SPECIALTY DIVING, INC.
Office
BOA Number: DTCG84-03-A-800127
P. O. Box 2853
Hammond, LA 70404
CAL DIVE INTERNATIONAL
(800) 542-8770
(985) 542-8772
Office:
Toll free
Fax:
2500 CityWest Blvd.
Houston, TX 77042-3097
49
(713) 361-2600
(877) 361-2600
(713) 361-2690
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
H. J. MERRIHUE
P.O. Box 23123
New Orleans, LA 70123
Contact: Chad Byard
EPIC DIVERS, INC.
1841 Enterprise Dr.
Harvey, LA 70058
Contact: Joe Citutac
9240.4
Office:
Fax
(504) 466-2800
(504) 466-9850
Office:
(800) 844-3742
(504) 340-5252
(504) 340-5416
Fax:
Wildlife Rescue Organizations
Sharon Schmalz
phone:
Oiled Wildlife Response Team fax:
Wildlife Rehab and Education
951 Power Street
League City, TX 77573
E-mail: [email protected]
9240.5
(281) 332-8319
(281) 481-3727
Volunteer Organizations
AMERICAN RED CROSS
853 Dauphin St
Mobile, AL 36602
9240.6
(251) 438-2571
AMERICAN RED CROSS
1741 N Palafox St
Pensacola, FL 32501
(850) 432-7601
AMERICAN RED CROSS
1096 Jackson Ave
Pascagoula, MS 39567
(228) 762-2455
Sierra Club, Alabama Chapter
Sierra Club, Mississippi Chapter
(205) 933-9111
(601) 352-1026
Audubon Society, Panama City
(850) 871-1736
Audubon Society, Moss Point, MS
(228) 475-0825
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
50
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
9240.7
Academic Institutions
Marine Fire-Fighting Training Division
LSU Fire & Emergency Training Institute
6868 Nicholson Drive
Baton Rouge, LA 70820
(800) 256-3473
(225) 224-6300
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
Groton, CT 06340-6094
phone:
fax:
860-441-2645
860-441-2641
Precision Petroleum Labs, Inc. (FINGERPRINT ANALYSIS)
5915 Star Lane
phone:
Houston, Texas 77057
fax:
9240.9
9250
(713) 680-9425
(713) 680-9564
Emergency Medical Services
American Medical Response Inc South Div
phone:
(601) 368-2301
Mobile County Emergency Medical
Services & System Inc
phone:
(251) 343-7131
Stakeholders
ALABAMA
Midstream Fuel (Blakely)
Midstream Fuel Services, Inc. (Theodore)
Atlantic Marine Inc.
Occidental Chemical
Olin Chemical Corp.
Transmontaigne (Radcliff Economy)
Alabama Bulk Terminal
Ebonik/Degussa Corporation
Gulf Atlantic Operations
British Petroleum Oil
Mobile Middle Bay Port
Steigler Shipping
Bender Shipbuilding
Shell Chemical
INEOS Phenol
.
(251) 439-7248
(251) 439-7244
(251) 690-7100
(251) 452-7620
(251) 944-2231
(251) 433-0066
(251) 438-9891
(251) 443-4724
(251) 433-5418
(251) 456-3131
(251) 441-7003
(251) 639-7300
(251) 431-8000
(251) 679-7139
(251) 443-3115
FLORIDA
Murphy Oil
Citgo
(850) 835-4123
(850) 678-5159
51
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
Amerigas
Chevron
Stone Container Corp/Graphic Packaging Int.
Solutia Inc.
Halcorp
TransMontaigne
(850) 769-5165
(850) 785-7426
(850) 937-2000
(850) 9687000
(850) 444-7179
(850) 432-5133
MISSISSIPPI
Chevron
First Chemical Corp
Mississippi Phosphates
Northrop Grumman
9260
(228) 938-4563
(228) 762-0870
(228) 762-3210
(228) 935-1122
Miscellaneous Contacts
NON-COAST GUARD RESOURCES AND GENERAL INFORMATION.
MOBILE, AL
Life Flight (www.flightwcb.com)
National Marine Fisheries Service (NMFS)
.
.
800-874-1555
228-762-4591
.
850-434-4555
PENSACOLA, DESTIN AND PANAMA CITY
Life Flight (Pensacola AOR)
GENERAL INFORMATION
Scott AFB (for Civil Air Patrol)
9260.1
Lightering
MSRC
9260.2
800-851-3051
Phone:
1-800-645-7745
Towing Companies
Crescent Towing Company (www.coopertsmith.com)
118 N. Royal Street 12th Floor Phone:
Mobile, Alabama 36602
Fax:
Waterways Towing
Bender Ship Yard Gate 7
Mobile, AL 36603
24 Hr:
Mobile Bay Towing (www.seabulkinternational.com)
Alabama State Docks
24 Hr:
Mobile, AL 36603
Warrior & Gulf
50 Viaduct Rd
Phone:
52
(251) 433-2580
(251) 433-2593
(251)-438-5240
251 432-2611
251-452-6000
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
Chickasaw, AL 36611
Gulfport Towing
778 Copa Blvd
Gulfport, MS
Phone:
228-864-0171
HIGMAN TOWING COMPANY
KIRBY INLAND MARINE INC
ACBL
9260.3
9260.4
.
Railroad Emergency Contacts
Union Pacific Railroad
(888) 877-7267
Burlington Northern/Santa Fe Railroad
(800) 832-5452
Kansas City Southern Railroad
(800) 892-6295
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
Mobile/Pensacola
9260.52
(713) 552-1101
(713) 435-1079
(877) 857-1225
phone:
(850) 438-4255
Local Portable Command Posts
Gulf Strike Team, Mobile, AL
9260.6
Aircraft Support
9260.61
Aircraft Rental
(251) 441-6601
Petroleum Helicopters Inc. (PHI) (http://www.phihelico.com/)
6000 Deakle Road #2
53
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
Theodore, AL 36582
phone:
(251) 973-9071
5802 River Road
Harahan, LA 70123
phone:
(504) 733-7673
AIR LOGISTICS
4605 Industrial Dr.
New Iberia, LA 70560
phone:
fax:
(337) 365-6771
(337) 364-8222
AIR AMBULANCE NETWORK INC.
(800) 327-1966
United States Air Force Auxiliary (CAP)
Alabama Wing
phone:
fax:
phone:
fax:
(334) 953-6465
(334) 953-7637
(601) 353-1020
(601) 354-9278
Florida Wing
phone:
fax:
305-224-6734
305-224-6654
24 Hour (CAP HQ)
phone:
(888) 211-1812
Stennis International Airport
William P. Cotter, Airport Manager
P.O.Box 2267
Bay Saint Louis, Ms. 39521
Fax:
(228) 467-7070
(228) 467-7016
Mobile Regional Airport
8400 Airport Blvd.
Mobile Al.36695
Fax:
(251) 633-4510
(251) 639-7437
Pensacola Regional Airport
2430 Airport Blvd.
Pensacola Fl. 32514
Fax:
(850) 436-5000
(850) 436-5006
Panama City-Bay County International Airport
3173 Airport Road
Panama City Fl. 32405
(850) 763-6751
(850) 785-5674
Mississippi Wing
9260.62
9260.7
Airports
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
54
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
PUBLIC VERSION-JUNE 2008
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
9260.8
9260.9
9260.10
Days Inn, 1029 E Hwy 98
850 837-4667
Ramada Limited, 39 Old Hwy 98
850 837-2378
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
Temporary Storage and Disposal Facilities (TSD)
USES
Mobile, AL.
Phone:
251-662-3500
ORC
Mobile, AL.
Phone:
251-432-4223
Midstream Fuel Services
Hwy 98 West, Blakely Island
Mobile, AL 36652
phone:
fax:
(251) 439-7248
(251) 433-9400
Midstream Fuel Services
5320 Ingalls Avenue
Pascagoula, MS 39581
phone:
fax:
(228) 762-0636
(228) 769-5963
British Petroleum Oil
101 Baybridge Rd.
Mobile, AL 36601
phone:
fax:
(251) 456-3131
(251) 456-9615
Chevron
525 W. Beach Dr.
Panama City, FL 32401
phone:
fax:
(850) 785-7426
(850) 784-1566
Maintenance and Fueling Facilities
55
ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
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9260.11
Large Rental Facilities
TO BE DEVELOPED
9260.12
Industrial Hose Suppliers
Hiller Systems Inc.
3751 Joy Springs Drive
Mobile, AL 36693
Gulf Sales and Supply
1909 Kenneth Ave
Pascagoula, MS 39567
9260.13
phone:
(334) 661 1275
phone:
fax:
(228) 762-0268
(850) 433-3962
Workboat/Offshore Supply/Other Vessels
Hopkins
(for dredges working in the area)
251-694-3710
BARGE FLEETING
9260.14
MOBILE, AL
Mobile-Chickasaw Port Facility
Biehl & Company
Bulk Shipping
Lott Shipping
Navios Shipping
Star Shipping (www.starshipping.com)
Stiegler Shipping (www.stiegler.net)
Norton Lilly
Inchcape Shipping Service
251-456-7648
251-432-1605
251-433-1585
251-433-1621
251-433-1536
251-433-3800
251-639-7300
251-433-5401
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)
Chiquita Brands (www.chiquita.com)
228-864-8282
228-864-6651
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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ALABAMA, MISSISSIPPI, & NORTHWEST FLORIDA AREA CONTINGENCY PLAN
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Flare Type - CCA (Clean Channel Association)
Flare Type - MSRC
(713)534-6195
(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
9260.15
Oil Mop, Inc., Belle Chase, LA
(504) 394-6110
Oppenheimer BioTechnology
P. O. Box 5919
Austin, TX 78763
(512) 474-1016
Trucking/Transportation Companies
U-HAUL
200 W I-65 Service Rd
Mobile, AL 36608
9400
(251) 343-7101
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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