($3)
                                                                         ($300)
                                                                       ($1,638)
                                                                         ($177)
                                                                       ($1,204)
                                                                       ($1,719)
                                                                       $31,678
                                      13
                                      51
Information
                                                                             10
                                                                            250
                                                                        $15,772
                                                                           ($1)
                                                                         ($107)
                                                                         ($349)
                                                                          ($63)
                                                                         ($427)
                                                                         ($366)
                                                                       $14,459
                                      14
                                      53
Real Estate
                                                                              8
                                                                             83
                                                                         $8,605
                                                                           ($1)
                                                                          ($87)
                                                                         ($116)
                                                                          ($51)
                                                                         ($350)
                                                                          ($13)
                                                                        $7,987
                                      15
                                      54
Prof Sci &Tech Serv
                                                                            159
                                                                          1,011
                                                                       $180,520
                                                                          ($15)
                                                                       ($1,715)
                                                                       ($1,413)
                                                                       ($1,012)
                                                                       ($6,877)
                                                                       ($1,483)
                                                                      $168,006
                                      16
                                      55
Management
                                                                              4
                                                                             25
                                                                         $5,457
                                                                           ($0)
                                                                          ($48)
                                                                          ($35)
                                                                          ($29)
                                                                         ($194)
                                                                          ($37)
                                                                        $5,113
                                      17
                                      56
Ad, Waste & Remed
                                                                             86
                                                                         16,229
                                                                       $162,673
                                                                           ($8)
                                                                         ($930)
                                                                      ($22,680)
                                                                         ($549)
                                                                       ($3,730)
                                                                      ($21,564)
                                                                      $113,211
                                      18
                                      61
Educational Serv.
                                                                            167
                                                                            786
                                                                       $225,769
                                                                          ($15)
                                                                       ($1,802)
                                                                       ($1,098)
                                                                       ($1,063)
                                                                       ($7,227)
                                                                       ($1,152)
                                                                      $213,410
                                      19
                                      62
Health Care Soc Ass
                                                                             81
                                                                            507
                                                                        $93,258
                                                                           ($7)
                                                                         ($872)
                                                                         ($709)
                                                                         ($514)
                                                                       ($3,497)
                                                                         ($744)
                                                                       $86,915
                                      20
                                      71
Arts & Recreation
                                                                              6
                                                                             12
                                                                         $4,156
                                                                           ($1)
                                                                          ($68)
                                                                          ($17)
                                                                          ($40)
                                                                         ($272)
                                                                          ($17)
                                                                        $3,742
                                      21
                                      81
Other Services
                                                                             79
                                                                            992
                                                                        $73,167
                                                                           ($7)
                                                                         ($853)
                                                                       ($1,386)
                                                                         ($503)
                                                                       ($3,419)
                                                                       ($1,454)
                                                                       $65,545
                                      22
                                      92
Public Admin.
                                                                            191
                                                                          1,376
                                                                       $257,582
                                                                          ($18)
                                                                       ($2,064)
                                                                       ($1,923)
                                                                       ($1,217)
                                                                       ($8,276)
                                                                       ($2,018)
                                                                      $242,066
                                                                Column totals =
                                     4,455
                                                                        833,499
                                                                    $6,113,514
                                                                         ($413)
                                                                      ($48,041)
                                                                   ($1,164,838)
                                                                      ($28,338)
                                                                     ($192,648)
                                                                   ($1,298,353)
                                                                    $3,380,884
                         Withdraw 2008 Off-site Transfer Exclusion under Opt. 1
                                                                   ($5,671,409)

                                                                   ($5,671,409)
                                  Accumulation Time Transportation Cost Savings
                                                                    $2,633,407

                                                                    $2,633,407
                                                       Impact for Exclusion 3 =
                                                                     $1,311,182
                                                                            $0
                                                                             $0
                                                                             $0
                                                                             $0
                                                                             $0
                                                                            $0
                                                                    $1,311,182
                                Combined impact (Excl. 1 + Excl. 2 + Excl. 3) =
                                                                    $4,386,694
                                                                         ($413)
                                                                      ($48,041)
                                                                   ($1,164,838)
                                                                      ($28,338)
                                                                     ($192,648)
                                                                   ($1,298,353)
                                                                     $1,654,063

                                  Exhibit 5B
Estimated Baseline Cost Savings, Compliance Costs, and Post-Rule Cost Savings for Implementing Alternative RCRA Subtitle C Regulation for the 2008 DSW Offsite Transfer Recycling Exclusion (Option 2)
               (13% Adoption Rate, 2011$, and 3% Discount Rate)
                                     Item
                               Industry 2-digit
                                  NAICS code
                                       A
                                       B
                                       C
                                       D
                                       E
                                       F
                                       G
                                       H
                                       I
                                  J (C+...+I)

                  Count of Affected Transfer-Based Facilities
                        Affected Transfer-Based Tonnage
Baseline Cost Savings under 2008 DSW Rule - Option 1 Withdrawn Savings + Req. 2A Accum.. Transp. Cost Savings
 Requirement 2B Notification Compliance Costs (incremental to
2008 DSW Rule)
                                Requirement 2C
     Advance Arrangements Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2D Accumulation Restriction Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2E.2 Contingency Plan Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2F.1 Record-keeping of Offsite Shipments Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2F.2 Transport to RCRA Permit Facility Compliance Costs (incremental to 2008 DSW Rule)
                                   Option 2

          Post-Rule Cost Savings (relative to 2008 DSW Rule baseline)
                                       1
                                      11
Ag, For, Fish, Hunt
                                       3
                                                                             12
                                                                           $744
                                                                           ($0)
                                                                          ($44)
                                                                          ($26)
                                                                          ($26)
                                                                         ($178)
                                                                          ($20)
                                                                          $450
                                       2
                                      21
Mining
                                      21
                                                                            122
                                                                        $38,719
                                                                           ($3)
                                                                         ($340)
                                                                         ($260)
                                                                         ($200)
                                                                       ($1,362)
                                                                         ($208)
                                                                       $36,346
                                       3
                                      22
Utilities
                                      94
                                                                          1,418
                                                                       $122,094
                                                                          ($13)
                                                                       ($1,551)
                                                                       ($3,021)
                                                                         ($915)
                                                                       ($6,219)
                                                                       ($2,422)
                                                                      $107,954
                                       4
                                      23
Construction
                                      21
                                                                            789
                                                                        $24,120
                                                                           ($3)
                                                                         ($340)
                                                                       ($1,681)
                                                                         ($200)
                                                                       ($1,362)
                                                                       ($1,347)
                                                                       $19,187
                                       5
                                      31
Manufacturing
                                      34
                                                                            299
                                                                        $55,841
                                                                           ($5)
                                                                         ($561)
                                                                         ($637)
                                                                         ($331)
                                                                       ($2,251)
                                                                         ($511)
                                                                       $51,545
                                       6
                                      32
Manufacturing
                                     1,176
                                                                        164,930
                                                                     $2,580,995
                                                                         ($138)
                                                                      ($16,029)
                                                                     ($236,400)
                                                                       ($9,455)
                                                                      ($64,278)
                                                                     ($281,088)
                                                                    $1,973,608
                                       7
                                      33
Manufacturing
                                     2,244
                                                                        668,158
                                                                     $4,497,883
                                                                         ($317)
                                                                      ($36,879)
                                                                   ($1,423,381)
                                                                      ($21,754)
                                                                     ($147,888)
                                                                   ($1,141,050)
                                                                    $1,726,615
                                       8
                                      42
Wholesale Trade
                                      105
                                                                         27,448
                                                                       $167,014
                                                                          ($15)
                                                                       ($1,728)
                                                                      ($58,473)
                                                                       ($1,019)
                                                                       ($6,929)
                                                                      ($46,875)
                                                                       $51,975
                                       9
                                      44
Retail Trade
                                      30
                                                                            229
                                                                        $17,875
                                                                           ($4)
                                                                         ($487)
                                                                         ($488)
                                                                         ($287)
                                                                       ($1,954)
                                                                         ($391)
                                                                       $14,262
                                      10
                                      45
Retail Trade
                                       4
                                                                             52
                                                                         $8,818
                                                                           ($1)
                                                                          ($74)
                                                                         ($111)
                                                                          ($44)
                                                                         ($296)
                                                                          ($88)
                                                                        $8,205
                                      11
                                      48
Transportation
                                      104
                                                                          1,559
                                                                       $183,555
                                                                          ($15)
                                                                       ($1,713)
                                                                       ($3,321)
                                                                       ($1,011)
                                                                       ($6,870)
                                                                       ($2,663)
                                                                      $167,962
                                      12
                                      49
Postal, Msgrs, Stor.
                                      28
                                                                          1,172
                                                                        $55,972
                                                                           ($4)
                                                                         ($458)
                                                                       ($2,497)
                                                                         ($270)
                                                                       ($1,836)
                                                                       ($2,002)
                                                                       $48,906
                                      13
                                      51
Information
                                      10
                                                                            250
                                                                        $24,042
                                                                           ($1)
                                                                         ($162)
                                                                         ($533)
                                                                          ($96)
                                                                         ($651)
                                                                         ($426)
                                                                       $22,172
                                      14
                                      53
Real Estate
                                       8
                                                                             83
                                                                        $13,117
                                                                           ($1)
                                                                         ($133)
                                                                         ($177)
                                                                          ($78)
                                                                         ($533)
                                                                          ($15)
                                                                       $12,180
                                      15
                                      54
Prof Sci&Tech Srv
                                      159
                                                                          1,011
                                                                       $275,173
                                                                          ($22)
                                                                       ($2,614)
                                                                       ($2,154)
                                                                       ($1,542)
                                                                      ($10,483)
                                                                       ($1,727)
                                                                      $256,631
                                      16
                                      55
Management
                                       4
                                                                             25
                                                                         $8,318
                                                                           ($1)
                                                                          ($74)
                                                                          ($53)
                                                                          ($44)
                                                                         ($296)
                                                                          ($43)
                                                                        $7,808
                                      17
                                      56
Ad, Waste & Remed
                                      86
                                                                         16,229
                                                                       $247,968
                                                                          ($12)
                                                                       ($1,418)
                                                                      ($34,573)
                                                                         ($836)
                                                                       ($5,686)
                                                                      ($25,117)
                                                                      $180,326
                                      18
                                      61
Educational Serv.
                                      167
                                                                            786
                                                                       $344,148
                                                                          ($24)
                                                                       ($2,747)
                                                                       ($1,674)
                                                                       ($1,620)
                                                                      ($11,016)
                                                                       ($1,342)
                                                                      $325,724
                                      19
                                      62
Health Care Soc Ass
                                      81
                                                                            507
                                                                       $142,157
                                                                          ($11)
                                                                       ($1,329)
                                                                       ($1,080)
                                                                         ($784)
                                                                       ($5,330)
                                                                         ($866)
                                                                      $132,756
                                      20
                                      71
Arts & Recreation
                                       6
                                                                             12
                                                                         $6,336
                                                                           ($1)
                                                                         ($103)
                                                                          ($26)
                                                                          ($61)
                                                                         ($415)
                                                                          ($20)
                                                                        $5,710
                                      21
                                      81
Other Services
                                      79
                                                                            992
                                                                       $111,532
                                                                          ($11)
                                                                       ($1,300)
                                                                       ($2,113)
                                                                         ($767)
                                                                       ($5,212)
                                                                       ($1,694)
                                                                      $100,435
                                      22
                                      92
Public Admin.
                                      191
                                                                          1,376
                                                                       $392,641
                                                                          ($27)
                                                                       ($3,146)
                                                                       ($2,931)
                                                                       ($1,856)
                                                                      ($12,615)
                                                                       ($2,350)
                                                                      $369,716
                                                                Column totals =
                                     4,656
                                                                        887,459
                                                                    $9,319,063
                                                                         ($629)
                                                                      ($73,230)
                                                                   ($1,775,608)
                                                                      ($43,196)
                                                                     ($293,661)
                                                                   ($1,512,266)
                                                                    $5,620,472
                         Withdraw 2008 Off-site Transfer Exclusion under Opt. 1
                                                                   ($8,645,145)

                                                                   ($8,645,145)
                                  Accumulation Time Transportation Cost Savings
                                                                    $4,014,202

                                                                    $4,014,202
                                                       Impact for Exclusion 3 =
                                                                     $1,438,692
                                                                             $0
                                                                             $0
                                                                             $0
                                                                             $0
                                                                             $0
                                                                            $0
                                                                    $1,438,692
                                Combined impact (Excl. 1 + Excl. 2 + Excl. 3) =
                                                                     $6,141,923
                                                                         ($629)
                                                                      ($73,230)
                                                                   ($1,775,608)
                                                                      ($43,196)
                                                                     ($293,661)
                                                                   ($1,512,266)
                                                                     $2,443,332

                                  Exhibit 5C
Estimated Baseline Cost Savings, Compliance Costs, and Post-Rule Cost Savings for Implementing Alternative RCRA Subtitle C Regulation for the 2008 DSW Offsite Transfer Recycling Exclusion (Option 2)
                 (13% Adoption Rate, 2011$, 0% Discount Rate)
                                     Item
                               Industry 2-digit
                                  NAICS code
                                       A
                                       B
                                       C
                                       D
                                       E
                                       F
                                       G
                                       H
                                       I
                                  J (C+...+I)

                  Count of Affected Transfer-Based Facilities
                        Affected Transfer-Based Tonnage
Baseline Cost Savings under 2008 DSW Rule - Option 1 Withdrawn Savings + Req. 2A Accum.. Transp. Cost Savings
 Requirement 2B Notification Compliance Costs (incremental to
2008 DSW Rule)
                                Requirement 2C
     Advance Arrangements Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2D Accumulation Restriction Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2E.2 Contingency Plan Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2F.1 Record-keeping of Offsite Shipments Compliance Costs (incremental to 2008 DSW Rule)
Requirement 2F.2 Transport to RCRA Permit Facility Compliance Costs (incremental to 2008 DSW Rule)
                                   Option 2

          Post-Rule Cost Savings (relative to 2008 DSW Rule baseline)
                                       1
                                      11
Ag, For, Fish, Hunt
                                                                              3
                                                                             12
                                                                        $1,032
                                                                           ($1)
                                                                          ($61)
                                                                          ($35)
                                                                          ($36)
                                                                         ($246)
                                                                          ($22)
                                                                          $629
                                       2
                                      21
Mining
                                                                             21
                                                                            122
                                                                       $53,705
                                                                           ($4)
                                                                         ($471)
                                                                         ($360)
                                                                         ($278)
                                                                       ($1,889)
                                                                         ($234)
                                                                       $50,468
                                       3
                                      22
Utilities
                                                                             94
                                                                          1,418
                                                                      $169,350
                                                                          ($18)
                                                                       ($2,151)
                                                                       ($4,190)
                                                                       ($1,269)
                                                                       ($8,626)
                                                                       ($2,725)
                                                                      $150,371
                                       4
                                      23
Construction
                                                                             21
                                                                            789
                                                                       $33,456
                                                                           ($4)
                                                                         ($471)
                                                                       ($2,331)
                                                                         ($278)
                                                                       ($1,889)
                                                                       ($1,516)
                                                                       $26,965
                                       5
                                      31
Manufacturing
                                                                             34
                                                                            299
                                                                       $77,454
                                                                           ($7)
                                                                         ($778)
                                                                         ($883)
                                                                         ($459)
                                                                       ($3,122)
                                                                         ($575)
                                                                       $71,629
                                       6
                                      32
Manufacturing
                                                                          1,176
                                                                        164,930
                                                                    $3,579,957
                                                                         ($191)
                                                                      ($22,233)
                                                                     ($327,897)
                                                                      ($13,115)
                                                                      ($89,157)
                                                                     ($316,330)
                                                                    $2,811,034
                                       7
                                      33
Manufacturing
                                                                          2,244
                                                                        668,158
                                                                    $6,238,766
                                                                         ($439)
                                                                      ($51,152)
                                                                   ($1,974,293)
                                                                      ($30,173)
                                                                     ($205,127)
                                                                   ($1,284,113)
                                                                    $2,693,467
                                       8
                                      42
Wholesale Trade
                                                                            105
                                                                         27,448
                                                                      $231,655
                                                                          ($21)
                                                                       ($2,397)
                                                                      ($81,104)
                                                                       ($1,414)
                                                                       ($9,611)
                                                                      ($52,752)
                                                                       $84,357
                                       9
                                      44
Retail Trade
                                                                             30
                                                                            229
                                                                       $24,793
                                                                           ($6)
                                                                         ($676)
                                                                         ($677)
                                                                         ($399)
                                                                       ($2,711)
                                                                         ($440)
                                                                       $19,885
                                      10
                                      45
Retail Trade
                                                                              4
                                                                             52
                                                                       $12,231
                                                                           ($1)
                                                                         ($102)
                                                                         ($154)
                                                                          ($60)
                                                                         ($411)
                                                                          ($99)
                                                                       $11,403
                                      11
                                      48
Transportation
                                                                            104
                                                                          1,559
                                                                      $254,599
                                                                          ($20)
                                                                       ($2,376)
                                                                       ($4,607)
                                                                       ($1,402)
                                                                       ($9,529)
                                                                       ($2,997)
                                                                      $233,668
                                      12
                                      49
Postal, Msgrs, Stor.
                                                                             28
                                                                          1,172
                                                                       $77,636
                                                                           ($5)
                                                                         ($635)
                                                                       ($3,463)
                                                                         ($375)
                                                                       ($2,547)
                                                                       ($2,253)
                                                                       $68,358
                                      13
                                      51
Information
                                                                             10
                                                                            250
                                                                       $33,347
                                                                           ($2)
                                                                         ($225)
                                                                         ($739)
                                                                         ($133)
                                                                         ($904)
                                                                         ($480)
                                                                       $30,865
                                      14
                                      53
Real Estate
                                                                              8
                                                                             83
                                                                       $18,194
                                                                           ($2)
                                                                         ($184)
                                                                         ($245)
                                                                         ($109)
                                                                         ($739)
                                                                          ($17)
                                                                       $16,898
                                      15
                                      54
Prof Sci&Tech Srv
                                                                            159
                                                                          1,011
                                                                      $381,677
                                                                          ($31)
                                                                       ($3,626)
                                                                       ($2,987)
                                                                       ($2,139)
                                                                      ($14,540)
                                                                       ($1,944)
                                                                      $356,410
                                      16
                                      55
Management
                                                                              4
                                                                             25
                                                                       $11,538
                                                                           ($1)
                                                                         ($102)
                                                                          ($74)
                                                                          ($60)
                                                                         ($411)
                                                                          ($49)
                                                                       $10,841
                                      17
                                      56
Ad, Waste & Remed
                                                                             86
                                                                         16,229
                                                                      $343,943
                                                                          ($17)
                                                                       ($1,967)
                                                                      ($47,954)
                                                                       ($1,160)
                                                                       ($7,886)
                                                                      ($28,266)
                                                                      $256,693
                                      18
                                      61
Educational Serv.
                                                                            167
                                                                            786
                                                                      $477,349
                                                                          ($33)
                                                                       ($3,810)
                                                                       ($2,322)
                                                                       ($2,248)
                                                                      ($15,280)
                                                                       ($1,511)
                                                                      $452,145
                                      19
                                      62
Health Care Soc Ass
                                                                             81
                                                                            507
                                                                      $197,178
                                                                          ($16)
                                                                       ($1,844)
                                                                       ($1,498)
                                                                       ($1,088)
                                                                       ($7,393)
                                                                         ($975)
                                                                      $184,365
                                      20
                                      71
Arts & Recreation
                                                                              6
                                                                             12
                                                                        $8,788
                                                                           ($1)
                                                                         ($143)
                                                                          ($35)
                                                                          ($85)
                                                                         ($575)
                                                                          ($22)
                                                                        $7,926
                                      21
                                      81
Other Services
                                                                             79
                                                                            992
                                                                      $154,700
                                                                          ($15)
                                                                       ($1,803)
                                                                       ($2,931)
                                                                       ($1,063)
                                                                       ($7,229)
                                                                       ($1,906)
                                                                      $139,752
                                      22
                                      92
Public Admin.
                                                                            191
                                                                          1,376
                                                                      $544,611
                                                                          ($37)
                                                                       ($4,363)
                                                                       ($4,066)
                                                                       ($2,574)
                                                                      ($17,498)
                                                                       ($2,645)
                                                                      $513,428
                                                                Column totals =
                                                                          4,656
                                                                        887,459
                                                                   $12,925,960
                                                                         ($872)
                                                                     ($101,574)
                                                                   ($2,462,848)
                                                                      ($59,915)
                                                                     ($407,322)
                                                                   ($1,701,872)
                                                                    $8,191,558
                             Withdraw 2008 Off-site Transfer Excl. under Opt. 1
                                                                  ($11,991,206)

                                                                  ($11,991,206)
                                  Accumulation Time Transportation Cost Savings
                                                                    $5,567,880

                                                                    $5,567,880
                                                       Impact for Exclusion 3 =
                                                                     $2,105,967
                                                                             $0
                                                                             $0
                                                                             $0
                                                                             $0
                                                                             $0
                                                                            $0
                                                                    $2,105,967
                                Combined impact (Excl. 1 + Excl. 2 + Excl. 3) =
                                                                    $8,630,720
                                                                         ($872)
                                                                     ($101,574)
                                                                   ($2,462,848)
                                                                      ($59,915)
                                                                     ($407,322)
                                                                   ($1,701,872)
                                                                     $3,896,317
Option 3:  Revise the 2008 DSW Exclusion for Generator-Controlled Recycling

The six revisions to the generator-controlled exclusion of the 2008 DSW final rule include: (1) add a definition of "contained," (2) make notification a condition of the exclusion, (3) speculative accumulation recordkeeping & labeling, (4) recordkeeping requirements under toll manufacturing recycling exclusion, (5) eliminate the 2008 DSW toll manufacturing recycling exclusion, and (6) restructure the regulations.  An  annual cost savings of $180,000 per year is estimated for this option.

	Option 3A: Definition of "Contained"

The net cost impact of this revision is zero because this RIA assumes that affected facilities already meet the un-codified performance-based standard.  Codification is intended to benefit enforcement.

      Option 3B: Notification (Requirement vs. Condition)

The net cost impact of this revision is zero because notification costs are already included in baseline costs as part of the 2008 DSW final rule conditions.  The revision is intended to benefit enforcement.

	Option 3C: Speculative Accumulation Recordkeeping & Labeling

The net cost impact of this revision is zero because it is likely that facilities already are placing the accumulation start date on containers to ensure compliance with the one year accumulation limit: "Speculative accumulation" provisions (40 CFR 261.1(c)(8)) require that during a calendar year the amount of material that is recycled, or transferred to a different site for recycling, must equal at least 75% by weight or volume, of material at the beginning of the period.  This requirement is intended to improve enforcement.

      Option 3D:  Recordkeeping Requirement for DSW Excluded Recycling Under Toll Manufacturing Agreements

Recordkeeping costs for the toll manufacturing recycling exclusion in the 2008 DSW rule are already included in the baseline cost savings estimate as one of the 12 conditions of the 2008 DSW final rule.  The net impact of this revision is estimated to be zero.  These costs should already be incurred as part of their normal RCRA hazardous waste/hazardous materials recordkeeping.  For toll contracts they would be kept in their routine business records.

      Option 3E:  Eliminate the 2008 DSW "Toll Manufacturing" Recycling Exclusion

As of April 26, 2011, no facilities have notified under the 2008 DSW toll manufacturing recycling exclusion, confirming that this exclusion appears to benefit only a very small fraction of hazardous waste generators.  This RIA assumes that the net cost impact of this revision is zero because generators using toll manufacturing agreements should otherwise be able to use the 2008 DSW offsite transfer recycling exclusion if Option 1 is not selected.

If Option 1 is selected, these facilities can notify under the Option 2 Alternative RCRA Subtitle C recycling exclusion.  The cost of withdrawing the toll manufacturing exclusion is $0.2 million per year (Exhibit 4L, Column C).  The estimated costs for the Option 2 Alternative RCRA Subtitle C recycling exclusion is $1.2 million per year (see Exhibit 5A, sum totals for Columns D through H and add accumulation time transportation cost savings) based on the 13% base case adoption scenario and 7% discount rate for the 50-year future period of analysis.  The annual cost for withdrawing the toll manufacturing exclusion is estimated to be $180,000 per year calculated as follows:
      [(-0.2 million/year for the withdrawal of the toll manufacturing exclusion) + ($1.2 million/year)/597 average annual number of Option 2 Alternative RCRA Subtitle C facilities) x (12 average annual number of toll manufacturing facilities/year)].

      Option 3F:  Re-structure the location of the non-land based and land-based unit operational requirements in 40 CFR 261

The net cost impact of these revisions to the 40 CFR regulations is minimal.  Minimal time/cost savings may be incurred by facilities spending less time reading and understanding the regulations.  As an estimate, the time savings could be 0.1 hours of technical labor at $69.32/hour per facility for having to search for and read only one section of the DSW regulations in the CFR, rather than two sections.  The estimated hourly rate for technical labor at hazardous waste generator facilities is $69.32/hour from EPA's 2011 DSW ICR, June 30, 2011.  Using this rate, the estimated unit cost savings is $6.93/facility (i.e., (0.1 hours saved) x ($69.32/hour)).  It is assumed that changeover in staff responsible for compliance and/or refresher with the rule every 3 years on average will result in new familiarization with DSW regulations.  Average annual cost is $6.93/facility divided by 3 years equals $2.31/facility/year (2011$).    The aggregate annual cost savings is $39 per year calculated as follows:
      [(277 generator-controlled exclusion facilities) x ($2.31 per facility per year) x (6.025% cost adjustment reflecting the 13% base case adoption scenario, and 7% discount rate for the 50-year future period of analysis)].

Option 4:  Revise the Recycling "Legitimacy" Provisions of the 2008 DSW Final Rule

The 2008 DSW final rule codified a self-implementing requirement that recycling must be legitimate (40 CFR 260.43) as a condition of the generator-controlled exclusion, the transfer-based exclusion, and the non-waste determinations.  The purpose of defining recycling legitimacy was to distinguish "legitimate" recycling from "sham" recycling (i.e., waste treatment and/or disposal conducted in the guise of recycling).  That recycling must be legitimate to be exempt from RCRA regulation is a long-standing part of the definition of solid waste with a history that goes back to preamble statements in EPA's 1980 final rule on the identification and listing of RCRA hazardous waste.  Later preambles addressing recycling further explained what legitimacy means for recycling.  Up until EPA's 2008 DSW final rule, the most comprehensive guidance on legitimate recycling produced by EPA was a policy document known as the "Lowrance Memo" which incorporated concepts from earlier rulemaking notices (i.e., Federal Register preambles), and provided a list of questions that could be posed about an industrial recycling process to determine if the process constituted legitimate recycling (i.e., "true recycling").  EPA's Lowrance Memo was not explicit about whether the answer to each question must be answered in making a determination or whether they should be balanced against each other.

Because the codified legitimacy factors apply only to recycling under the 2008 DSW exclusions, all other industrial recycling is still subject to the Lowrance Memo and other existing legitimacy guidance.  The three 2011 proposed revisions to the legitimate recycling provisions include:

   4A.  Apply the same codified definition of legitimate recycling to all hazardous secondary materials recycled under the pre-2008 DSW exclusions.
   4B.  Require that all four legitimacy factors be met unless the facility petitions applied to 2008 DSW exclusion facilities and hazardous waste recyclers.
   4C.  Add a condition requiring documentation of legitimacy for 2008 DSW exclusion facilities and hazardous waste recyclers.

	Option 4A:  Apply Codified Definition to All Pre-2008 DSW Industrial Recycling Exclusions

Requires all four recycling legitimacy factors be met by each facility.  Facilities would need to submit legitimacy documentation to prove their recycling practice meets all four legitimacy factors.  If one (or more) of the factors is not met, a facility can submit a legitimacy petition and receive approval from the implementing agency that the recycling is legitimate.  In addition, state determinations on legitimacy must be made public and accessible on the Internet.  The rationale is it would provide greater enforceability and clarity on legitimacy to have the same codified standard throughout the program.  A petition process would give EPA oversight when a factor is not met.

This RIA assumes that a legitimacy petition will include costs equivalent to making a non-waste determination to prove that all four legitimacy factors are met plus the cost for conducting a waste characterization test.  Cost estimates for a non-waste determination were obtained from EPA's ICR for the "Supporting Statement for EPA Information Collection Request Number 2310.01 Revisions to the RCRA Definition of Solid Waste (Final Rule)", October 28, 2008.  This RIA assumes future legitimacy petitions are a relatively rare frequency applied to 5% of the facilities.  To prepare and submit an application for non-waste determination assumes 4 hours of legal labor at $133.37/hour, 4 hours of managerial labor at $101.68/hour, 130 hours of technical labor at $69.32/hour and 5 hours of clerical labor at $24.67/hour and $22.83 in O&M costs which equals $10,173/facility (2011$).  From EPA's RIA for the 2008 DSW final rule, characterization of hazardous waste (secondary materials) and recycled materials is estimated to include sampling labor burden and waste characterization analytical costs.  The sampling is estimated to require a labor burden of 2 hours of field technician labor at $69.32/hour.  The analytical costs were estimated using RACER 2005 cost estimating software at a cost of $284 per sample (2007$).  The 2011 DSW ICR inflated this cost to $306/sample (2011$) using the Bureau of Labor Statistics Consumer Price Index.  One sample is collected for each waste or recycled materials for a total cost of $445 (2011$).  The total cost is estimated to be $10,617/facility (2011$).  Assume a petition is submitted every 5 years on average because a facility will either modify its product, production process or recycling operations.  Average annual cost is $10,617/facility divided by 5 years equals $2,123/facility/year (2011$).  For the total population of pre-2008 DSW recycling exclusion facilities the aggregate annual cost to prepare legitimacy petitions is $431,000 per year calculated as follows:
      [(5,321 facilities) x ($2,123 per facility per year) x (5% of facilities prepare legitimacy petition x cost adjustment factor of 0.7629 to discount costs from the 2015 start date of the rule to 2011$ assuming a 7% discount rate)].

Costs for conducting due diligence and preparing legitimacy documentation were obtained from EPA's DSW ICR, June 30, 2011.   The 95% of facilities assumed not to file a legitimacy petition are assumed to prepare and submit legitimacy documentation.  Due diligence can be conducted three ways:

   1. Generator conduct reasonable efforts for intermediate facilities and reclaimers and prepare certification statement using either in-house employer audits ($1,919/facility),
   2. Outside vendor ($3,714/facility), or
   3. Readily available information ($481/facility).

The average cost of these three methods is $2,038/facility (2011$).  The cost to maintain for a minimum of three years documentation and certification that reasonable efforts were made is $1.23/facility (2011$), while the cost to make documentation and certification available upon request by a regulatory authority within 72 hours, or within a longer period of time as specified by the regulatory authority is $2.91/facility (2011$).  The total cost is $2,042/facility (2011$).

Per CFR Section 261.4(a)(24)(v) reasonable efforts must be repeated at a minimum of every three years for the hazardous secondary material generator to claim the exclusion and to send the hazardous secondary materials to each reclaimer and any intermediate facility. Average annual cost is $2,042/facility divided by 3 years equals $681/facility/year (2011$).  For the total population of pre-2008 DSW recycling exclusion facilities the aggregate annual cost to prepare legitimacy documentation is $2.6 million per year (5,321 facilities x $681/facility/year x 95% of facilities prepare legitimacy documentation x cost adjustment factor of 0.7629 to discount costs from the 2015 start date of the rule to 2011$ assuming a 7% discount rate).

For the total population of pre-2008 DSW recycling exclusion facilities, the aggregate average annual cost for codifying that all four legitimacy factors be met under the legitimacy definition assuming 5% of the facilities use legitimacy petitions and the remaining 95% use legitimacy documentations is as follows (as displayed in column D of Exhibit 5K below):

   * 7% discount rate: $3.1 million per year ($431,000 per year for legitimacy petitions + $2.6 million per year for legitimacy documentations
   * 3% discount rate: $3.6 million per year
   * 0% discount rate $4.0 million per year.

	Option 4B: Four Legitimacy Factors Petition Applied to 2008 DSW Exclusions and Subtitle C Hazardous Waste Recycling

Requires that all four legitimacy factors be met, unless the facility submits a petition and receives approval from the implementing agency that the recycling is legitimate even if one (or more) of the factors is not met.  In addition, state determinations on legitimacy must be made public and accessible on the Internet.  The rationale is it would make implementation more straightforward and easier.  A petition process would give EPA oversight when a factor is not met.  Publishing information on the Internet would reduce state burdens for making determinations and lead to more consistency across state programs.  Facilities will incur costs for essentially making a non-waste determination to prove that all four legitimacy factors are met.

All estimated costs apply to generator-controlled facilities (Exclusion 1 of the 2008 DSW Rule),off-site transfer facilities (Exclusion 2 of the 2008 DSW final rule), AND all non-notifying facilities recycling under RCRA.  They do not apply to the non-waste determination facilities under Exclusion 3 of the 2008 DSW final rule.  Costs for a legitimacy petition are assumed to be equivalent to making a non-waste determination plus conducting a waste characterization test.  Hour estimates for a non-waste determination were obtained from EPA's ICR for the "Supporting Statement for EPA Information Collection Request Number 2310.01 Revisions to the RCRA Definition of Solid Waste (Final Rule)", October 28, 2008.  Labor rates were obtained from the 2011 DSW ICR.   This RIA assumes future legitimacy petitions are a relatively rare frequency applied to 5% of the facilities.  To prepare and submit an application for non-waste determination assumes 4 hours of legal labor at $133.37/hour, 4 hours of managerial labor at $101.68/hour, 130 hours of technical labor at $69.32/hour and 5 hours of clerical labor at $24.67/hour and $22.83 in O&M costs which equals $10,173/facility (2011$).  From EPA's RIA for the 2008 DSW final rule, characterization of hazardous waste (secondary materials) and recycled materials is estimated to include sampling labor burden and waste characterization analytical costs.  The sampling is estimated to require a labor burden of 2 hours of field technician labor at $69.32/hour.  The analytical costs were estimated using RACER 2005 cost estimating software at a cost of $284 per sample (2007$).  The 2011 DSW ICR inflated this cost to $306/sample (2011$) using the Bureau of Labor Statistics Consumer Price Index.  One sample is collected for each waste or recycled materials for a total cost of $445 (2011$).  The total cost is estimated to be $10,617/facility (2011$).  Assume a petition is submitted every 5 years on average because a facility will either modify its product, production process or recycling operations.  Average annual cost is $10,617/facility divided by 5 years equals $2,123/facility/year (2011$).  From Exhibit 4E there are 4,933 affected facilities.  The aggregate annual cost to prepare a legitimacy petition is $399,000 per year, calculated as follows:
      [(4,933 facilities x $2,132/facility/year x 3.8145% cost adjustment reflecting the 13% base case adoption scenario, and only 5% of notifying facilities submitting legitimacy petitions and a 7% discount rate for the 50-year future period of analysis)][)].

For the non-waste determination facilities (Exclusion 3 of the 2008 DSW Final rule), it is assumed that these facilities made the argument through the non-waste determination process that the recycling is legitimate.  A higher estimated non-waste determination cost estimate was used ($11,451 in 2007$) in the 2008 DSW RIA baseline because higher labor rates than those in the ICR were used.  Therefore, no additional waste characterization costs are added to the non-waste determination facilities.  The net cost impact of this revision is zero for non-waste determination facilities.

	Option 4C:  Legitimacy Documentation Applied to 2008 DSW Exclusions and Subtitle C Hazardous Waste Recycling

Adds a condition requiring documentation of recycling "legitimacy" to the 2008 DSW generator-controlled and to the offsite transfer recycling exclusions, the 2008 DSW non-waste determination petition process and hazardous waste recycling facilities.  The rationale is that the rule would ensure that facilities will closely examine the recycling taking place for legitimacy in order to also avoid problems with requiring documentation of legitimacy for all existing recycling.  Facilities will incur costs for conducting due diligence (legitimacy documentation).  If Option 1 is NOT selected costs were not applied to notifying off-site transfer (Exclusion 2) facilities because due diligence costs were already included in the baseline as part of the 2008 DSW RIA.  Costs were applied to all non-notifying facilities.  If Option 1 is selected costs are applied to all facilities.  Cost estimates were obtained from EPA's 2011 DSW ICR.  Due diligence can be conducted three ways.  The generator can conduct reasonable due diligence efforts on intermediate facilities and reclaimers and prepare certification statement using either of three methods:

   1. Generator conduct reasonable efforts for intermediate facilities and reclaimers and prepare certification statement using either in-house employer audits ($1,919/facility),
   2. Outside vendor ($3,714/facility), or
   3. Readily available information ($481/facility).

The average cost of these three methods is $2,038/facility (2011$).  The cost to maintain for a minimum of three years documentation and certification that reasonable efforts were made is $1.23/facility (2011$), while the cost to make documentation and certification available upon request by a regulatory authority within 72 hours, or within a longer period of time as specified by the regulatory authority is $2.91/facility (2011$).  The total cost is $2,042/facility (2011$).

To estimate aggregate cost impacts, it is assumed that 5% of the facilities submit a legitimacy petition under Option 5B and 95% of the facilities submit legitimacy documentation under Option 5C.  Per CFR Section 261.4(a)(24)(v) reasonable efforts must be repeated at a minimum of every three years for the hazardous secondary material generator to claim the exclusion and to send the hazardous secondary materials to each reclaimer and any intermediate facility. Average annual cost is $2,042/facility divided by 3 years equals $681/facility/year (2011$).    If Option 1 is NOT selected a legitimacy documentation cost is applied to generator-controlled facilities under the 2008 DSW exclusions and non-notifying RCRA hazardous waste recyclers.  As mentioned previously, legitimacy documentation costs are already included in the baseline cost savings estimate for off-site transfer facilities that have notified.  All non-notifying facilities are affected (i.e., RCRA hazardous waste recyclers).  The aggregate annual cost to prepare legitimacy provisions is $2,244,000 per year calculated as follows:
      [(4,933 facilities) x ($681 per facility per year) x (66.7883% cost adjustment reflecting the 13% base case adoption scenario, non-notifying facilities, and 95% of notifying facilities submitting legitimacy documentations and 7% discount rate for the 50-year future period of analysis)].

If Option 1 is selected there are 4,933 affected facilities. The aggregate annual cost to prepare legitimacy provisions is $2,435,000 per year calculated as follows:
      [(4,993 facilities) x ($681 per facility per year) x (72.4752% cost adjustment reflecting the 13% base case adoption scenario, and 95% of notifying facilities submitting legitimacy documentations and 7% discount rate for the 50-year future period of analysis)].

For the non-waste determination facilities (Exclusion 3 of the 2008 DSW Final rule), it is assumed that these facilities made the argument through the non-waste determination process that the recycling is legitimate.  Therefore, no additional waste characterization costs are added to the non-waste determination facilities.  The net cost impact of this revision is zero for non-waste determination facilities.

   Option 4 Total Cost

The total cost for Option 4 is as follows:

   * 7% discount rate:  The baseline annual cost savings estimate is $7.4 million from the 2008 DSW rule and $79.3 million for the pre-2008 exclusion facilities for a total of $86.7 million.  Costs associated with meeting the requirements of Option 5 are $2.8 or $2.6 million per year, respectively, whether Option 1 is or is not selected.  Costs associated with the pre-2008 exclusions are estimated at $3.1 million per year.  Total costs associated with the revisions to the 2008 DSW rule are either $5.9 or $5.7 million per year, respectively, whether Option 1 is selected or not.  Baseline cost savings associated with the 2008 DSW final rule are reduced from $86.7 million per year under the 2008 DSW rule and pre-2008 recycling exclusions to $80.8 or $81.0 million per year post 2011 DSW proposed rule, respectively, whether Option 1 is or is not selected (Exhibit 5D presents the 2008 DSW rule component and Exhibit 5K presents the pre-2008 exclusions component).

   * 3% discount rate:  The baseline annual cost savings estimate is $10.7 million from the 2008 DSW rule and $92.4 million for the pre-2008 exclusion facilities for a total of $103.1 million.  Costs associated with meeting the requirements of Option 5 are $3.3 or $3.0 million per year, respectively, whether Option 1 is or is not selected.  Costs associated with the pre-2008 exclusions are estimated at $3.6 million per year.  Total costs associated with the revisions to the 2008 DSW rule are either $6.9 or $6.6 million per year, respectively, whether Option 1 is selected or not.  Baseline cost savings associated with the 2008 DSW final rule are reduced from $103.1 million per year under the 2008 DSW rule and pre-2008 recycling exclusions to $96.2 or $96.5 million per year post 2011 DSW proposed rule, respectively, whether Option 1 is or is not selected (Exhibit 5E presents the 2008 DSW rule component and Exhibit 5K presents the pre-2008 exclusions component).

   * 0% discount rate:  The baseline annual cost savings estimate is $15.1 million from the 2008 DSW rule and $103.9 million for the pre-2008 exclusion facilities for a total of $119.0 million.  Costs associated with meeting the requirements of Option 5 are $3.7 or $3.3 million per year, respectively, whether Option 1 is or is not selected.  Costs associated with the pre-2008 exclusions are estimated at $4.0 million per year.  Total costs associated with the revisions to the 2008 DSW rule are either $7.7 or $7.3 million per year, respectively, whether Option 1 is selected or not.  Baseline cost savings associated with the 2008 DSW final rule are reduced from $119.0 million per year under the 2008 DSW rule and pre-2008 recycling exclusions to $111.3 or $111.7 million per year post 2011 DSW proposed rule, respectively, whether Option 1 is or is not selected (Exhibit 5F presents the 2008 DSW rule component and Exhibit 5K presents the pre-2008 exclusions component).

                                  Exhibit 5D
Estimated Baseline Cost Savings, Compliance Costs, and Post Rule Cost Savings for Meeting the 2011 Proposed Revisions
    to the 2008 DSW "Legitimacy" Requirement (Option 4) (7% Discount Rate)
                                     Item
                          Industry 2-digit NAICS code
                                       A
                                       B
                                       C
                                       D
                                       E
                                   F (B+C+D)
                                   G (B+C+E)

                         Count of Affected Facilities
          Baseline Cost Savings (cost savings under 2008 DSW Rule)
Option 4B  Legitimacy Petition Compliance Costs (incremental to 2008 DSW Rule)
                                  Option 4C
OPTION 1 NOT SELECTED Legitimacy Documentation Compliance Costs(incremental to 2008 DSW Rule)
                                  Option 4C
OPTION 1 SELECTED Legitimacy Documentation Compliance Costs(incremental to 2008 DSW Rule)
                                   Option 4
OPTION 1 NOT SELECTED Post Rule Cost Savings (relative to pre-2008 DSW Rule baseline)
Option 4 OPTION 1 SELECTED Post Rule Cost Savings (relative to pre-2008 DSW Rule baseline)
                                       1
                                      11
Ag, Forestry, Fishing, Hunting
                                       3
                                                                           $488
                                                                         ($218)
                                                                       ($1,226)
                                                                       ($1,330)
                                                                          -$956
                                                                        -$1,061
                                       2
                                      21
Mining
                                      21
                                                                        $25,401
                                                                       ($1,674)
                                                                       ($9,400)
                                                                      ($10,200)
                                                                        $14,328
                                                                        $13,527
                                       3
                                      22
Utilities
                                      96
                                                                        $80,097
                                                                       ($7,786)
                                                                      ($43,728)
                                                                      ($47,451)
                                                                        $28,583
                                                                        $24,859
                                       4
                                      23
Construction
                                      22
                                                                        $15,823
                                                                       ($1,746)
                                                                       ($9,808)
                                                                      ($10,643)
                                                                         $4,269
                                                                         $3,434
                                       5
                                      31
Manufacturing
                                      34
                                                                        $36,633
                                                                       ($2,765)
                                                                      ($15,530)
                                                                      ($16,852)
                                                                        $18,338
                                                                        $17,016
                                       6
                                      32
Manufacturing
                                     1,322
                                                                     $1,693,191
                                                                     ($107,036)
                                                                     ($601,160)
                                                                     ($652,347)
                                                                       $984,995
                                                                       $933,808
                                       7
                                      33
Manufacturing
                                     2,289
                                                                     $2,950,712
                                                                     ($185,329)
                                                                   ($1,040,893)
                                                                   ($1,129,523)
                                                                     $1,724,489
                                                                     $1,635,860
                                       8
                                      42
Wholesale Trade
                                      106
                                                                       $109,565
                                                                       ($8,586)
                                                                      ($48,224)
                                                                      ($52,330)
                                                                        $52,755
                                                                        $48,649
                                       9
                                      44
Retail Trade
                                      30
                                                                        $11,726
                                                                       ($2,401)
                                                                      ($13,486)
                                                                      ($14,635)
                                                                        -$4,161
                                                                        -$5,309
                                      10
                                      45
Retail Trade
                                       4
                                                                         $5,785
                                                                         ($364)
                                                                       ($2,043)
                                                                       ($2,217)
                                                                         $3,378
                                                                         $3,204
                                      11
                                      48
Transportation
                                      105
                                                                       $120,416
                                                                       ($8,513)
                                                                      ($47,815)
                                                                      ($51,886)
                                                                        $64,088
                                                                        $60,017
                                      12
                                      49
Postal, Messengers, Storage
                                      29
                                                                        $36,719
                                                                       ($2,328)
                                                                      ($13,078)
                                                                      ($14,191)
                                                                        $21,313
                                                                        $20,200
                                      13
                                      51
Information
                                      11
                                                                        $15,772
                                                                         ($873)
                                                                       ($4,904)
                                                                       ($5,322)
                                                                         $9,995
                                                                         $9,577
                                      14
                                      53
Real Estate, Rental & Leasing
                                      13
                                                                         $8,605
                                                                       ($1,091)
                                                                       ($6,130)
                                                                       ($6,652)
                                                                         $1,384
                                                                           $862
                                      15
                                      54
Prof, Scientific & Tech Services
                                      161
                                                                       $180,520
                                                                      ($13,025)
                                                                      ($73,153)
                                                                      ($79,381)
                                                                        $94,342
                                                                        $88,114
                                      16
                                      55
Mgt of Companies/Enterprises
                                       4
                                                                         $5,457
                                                                         ($364)
                                                                       ($2,043)
                                                                       ($2,217)
                                                                         $3,050
                                                                         $2,876
                                      17
                                      56
Admin, Waste, & Remediation
                                      151
                                                                       $162,673
                                                                      ($12,224)
                                                                      ($68,657)
                                                                      ($74,503)
                                                                        $81,791
                                                                        $75,945
                                      18
                                      61
Educational Services
                                      171
                                                                       $225,769
                                                                      ($13,825)
                                                                      ($77,648)
                                                                      ($84,260)
                                                                       $134,295
                                                                       $127,684
                                      19
                                      62
Health Care, Social Assistance
                                      84
                                                                        $93,258
                                                                       ($6,767)
                                                                      ($38,007)
                                                                      ($41,243)
                                                                        $48,484
                                                                        $45,248
                                      20
                                      71
Arts, Entertainment, Recreation
                                       6
                                                                         $4,156
                                                                         ($509)
                                                                       ($2,861)
                                                                       ($3,104)
                                                                           $786
                                                                           $543
                                      21
                                      81
Other Services
                                      80
                                                                        $73,167
                                                                       ($6,476)
                                                                      ($36,372)
                                                                      ($39,469)
                                                                        $30,319
                                                                        $27,222
                                      22
                                      92
Public Administration
                                      192
                                                                       $257,582
                                                                      ($15,571)
                                                                      ($87,456)
                                                                      ($94,903)
                                                                       $154,554
                                                                       $147,107
                                                                Column totals =
                                     4,933
                                                                     $6,113,514
                                                                     ($399,473)
                                                                   ($2,243,621)
                                                                   ($2,434,660)
                                                                     $3,470,419
                                                                     $3,279,381
                                                       Impact for Exclusion 3 =
                                      74
                                                                     $1,311,182
                                                                            $0
                                                                            $0
                                                                            $0
                                                                     $1,311,182
                                                                     $1,311,182
                                Combined impact (Excl. 1 + Excl. 2 + Excl. 3) =
                                     5,007
                                                                     $7,424,696
                                                                     ($399,473)
                                                                   ($2,243,621)
                                                                   ($2,434,660)
                                                                     $4,781,601
                                                                     $4,590,563
                                  Exhibit 5E
Estimated Baseline Cost Savings, Compliance Costs, and Post Rule Cost Savings for Meeting the 2011 Proposed Revisions
    to the 2008 DSW "Legitimacy" Requirement (Option 4) (3% Discount Rate)
                                     Item
                          Industry 2-digit NAICS code
                                       A
                                       B
                                       C
                                       D
                                       E
                                   F (B+C+D)
                                   G (B+C+E)

                         Count of Affected Facilities
          Baseline Cost Savings (cost savings under 2008 DSW Rule)
Option 4B  Legitimacy Petition Compliance Costs (incremental to 2008 DSW Rule)
Option 4C  OPTION 1 NOT SELECTED Legitimacy Documentation Compliance Costs(incremental to 2008 DSW Rule)
                                  Option 4C
OPTION 1 SELECTED Legitimacy Documentation Compliance Costs(incremental to 2008 DSW Rule)
                                   Option 4
OPTION 1 NOT SELECTED Post Rule Cost Savings (relative to pre-2008 DSW Rule baseline)
Option 4 OPTION 1 SELECTED Post Rule Cost Savings (relative to pre-2008 DSW Rule baseline)
                                       1
                                      11
Ag, Forestry, Fishing, Hunting
                                       3
                                                                           $744
                                                                         ($254)
                                                                       ($1,390)
                                                                       ($1,550)
                                                                          -$901
                                                                        -$1,060
                                       2
                                      21
Mining
                                      21
                                                                        $38,719
                                                                       ($1,949)
                                                                      ($10,660)
                                                                      ($11,880)
                                                                        $26,109
                                                                        $24,889
                                       3
                                      22
Utilities
                                      96
                                                                       $122,094
                                                                       ($9,068)
                                                                      ($49,594)
                                                                      ($55,269)
                                                                        $63,432
                                                                        $57,756
                                       4
                                      23
Construction
                                      22
                                                                        $24,120
                                                                       ($2,034)
                                                                      ($11,124)
                                                                      ($12,397)
                                                                        $10,962
                                                                         $9,689
                                       5
                                      31
Manufacturing
                                      34
                                                                        $55,841
                                                                       ($3,221)
                                                                      ($17,613)
                                                                      ($19,628)
                                                                        $35,008
                                                                        $32,992
                                       6
                                      32
Manufacturing
                                     1,322
                                                                     $2,580,995
                                                                     ($124,670)
                                                                     ($681,800)
                                                                     ($759,826)
                                                                     $1,774,525
                                                                     $1,696,498
                                       7
                                      33
Manufacturing
                                     2,289
                                                                     $4,497,883
                                                                     ($215,864)
                                                                   ($1,180,519)
                                                                   ($1,315,620)
                                                                     $3,101,500
                                                                     $2,966,398
                                       8
                                      42
Wholesale Trade
                                      106
                                                                       $167,014
                                                                      ($10,001)
                                                                      ($54,692)
                                                                      ($60,951)
                                                                       $102,321
                                                                        $96,062
                                       9
                                      44
Retail Trade
                                      30
                                                                        $17,875
                                                                       ($2,797)
                                                                      ($15,295)
                                                                      ($17,046)
                                                                          -$217
                                                                        -$1,968
                                      10
                                      45
Retail Trade
                                       4
                                                                         $8,818
                                                                         ($424)
                                                                       ($2,317)
                                                                       ($2,583)
                                                                         $6,077
                                                                         $5,812
                                      11
                                      48
Transportation
                                      105
                                                                       $183,555
                                                                       ($9,916)
                                                                      ($54,229)
                                                                      ($60,435)
                                                                       $119,410
                                                                       $113,204
                                      12
                                      49
Postal, Messengers, Storage
                                      29
                                                                        $55,972
                                                                       ($2,712)
                                                                      ($14,832)
                                                                      ($16,529)
                                                                        $38,428
                                                                        $36,731
                                      13
                                      51
Information
                                      11
                                                                        $24,042
                                                                       ($1,017)
                                                                       ($5,562)
                                                                       ($6,198)
                                                                        $17,463
                                                                        $16,826
                                      14
                                      53
Real Estate, Rental & Leasing
                                      13
                                                                        $13,117
                                                                       ($1,271)
                                                                       ($6,952)
                                                                       ($7,748)
                                                                         $4,894
                                                                         $4,098
                                      15
                                      54
Prof, Scientific & Tech Services
                                      161
                                                                       $275,173
                                                                      ($15,171)
                                                                      ($82,965)
                                                                      ($92,460)
                                                                       $177,037
                                                                       $167,542
                                      16
                                      55
Mgt of Companies/Enterprises
                                       4
                                                                         $8,318
                                                                         ($424)
                                                                       ($2,317)
                                                                       ($2,583)
                                                                         $5,577
                                                                         $5,312
                                      17
                                      56
Admin, Waste, & Remediation
                                      151
                                                                       $247,968
                                                                      ($14,238)
                                                                      ($77,867)
                                                                      ($86,778)
                                                                       $155,863
                                                                       $146,951
                                      18
                                      61
Educational Services
                                      171
                                                                       $344,148
                                                                      ($16,103)
                                                                      ($88,064)
                                                                      ($98,142)
                                                                       $239,981
                                                                       $229,903
                                      19
                                      62
Health Care, Social Assistance
                                      84
                                                                       $142,157
                                                                       ($7,882)
                                                                      ($43,105)
                                                                      ($48,038)
                                                                        $91,170
                                                                        $86,237
                                      20
                                      71
Arts, Entertainment, Recreation
                                       6
                                                                         $6,336
                                                                         ($593)
                                                                       ($3,244)
                                                                       ($3,616)
                                                                         $2,498
                                                                         $2,127
                                      21
                                      81
Other Services
                                      80
                                                                       $111,532
                                                                       ($7,543)
                                                                      ($41,251)
                                                                      ($45,972)
                                                                        $62,738
                                                                        $58,017
                                      22
                                      92
Public Administration
                                      192
                                                                       $392,641
                                                                      ($18,137)
                                                                      ($99,188)
                                                                     ($110,539)
                                                                       $275,317
                                                                       $263,965
                                                                Column totals =
                                     4,933
                                                                    $9,319,063
                                                                     ($465,290)
                                                                   ($2,544,582)
                                                                   ($2,835,790)
                                                                     $6,309,191
                                                                     $6,017,984
                                                       Impact for Exclusion 3 =
                                      74
                                                                     $1,453,803
                                                                            $0
                                                                            $0
                                                                            $0
                                                                     $1,453,803
                                                                     $1,453,803
                                Combined impact (Excl. 1 + Excl. 2 + Excl. 3) =
                                     5,007
                                                                    $10,772,866
                                                                     ($465,290)
                                                                   ($2,544,582)
                                                                   ($2,835,790)
                                                                     $7,762,994
                                                                     $7,471,786
                                  Exhibit 5F
Estimated Baseline Cost Savings, Compliance Costs, and Post Rule Cost Savings for Meeting the 2011 Proposed Revisions
    to the 2008 DSW "Legitimacy" Requirement (Option 4) (0% Discount Rate)
                                     Item
                          Industry 2-digit NAICS code
                                       A
                                       B
                                       C
                                       D
                                       E
                                   F (B+C+D)
                                   G (B+C+E)

                         Count of Affected Facilities
          Baseline Cost Savings (cost savings under 2008 DSW Rule)
Option 4B  Legitimacy Petition Compliance Costs (incremental to 2008 DSW Rule)
Option 4C OPTION 1 NOT SELECTED Legitimacy Documentation Compliance Costs(incremental to 2008 DSW Rule)
                                  Option 4C
OPTION 1 SELECTED Legitimacy Documentation Compliance Costs(incremental to 2008 DSW Rule)
                                   Option 4
OPTION 1 NOT SELECTED Post Rule Cost Savings (relative to pre-2008 DSW Rule baseline)
Option 4 OPTION 1 SELECTED Post Rule Cost Savings (relative to pre-2008 DSW Rule baseline)
                                       1
                                      11
Ag, Forestry, Fishing, Hunting
                                       3
                                                                         $1,032
                                                                         ($286)
                                                                       ($1,523)
                                                                       ($1,744)
                                                                          -$777
                                                                          -$998
                                       2
                                      21
Mining
                                      21
                                                                        $53,705
                                                                       ($2,194)
                                                                      ($11,678)
                                                                      ($13,370)
                                                                        $39,834
                                                                        $38,142
                                       3
                                      22
Utilities
                                      96
                                                                       $169,350
                                                                      ($10,205)
                                                                      ($54,327)
                                                                      ($62,199)
                                                                       $104,818
                                                                        $96,946
                                       4
                                      23
Construction
                                      22
                                                                        $33,456
                                                                       ($2,289)
                                                                      ($12,185)
                                                                      ($13,951)
                                                                        $18,981
                                                                        $17,215
                                       5
                                      31
Manufacturing
                                      34
                                                                        $77,454
                                                                       ($3,624)
                                                                      ($19,294)
                                                                      ($22,089)
                                                                        $54,536
                                                                        $51,740
                                       6
                                      32
Manufacturing
                                     1,322
                                                                     $3,579,957
                                                                     ($140,301)
                                                                     ($746,866)
                                                                     ($855,092)
                                                                     $2,692,790
                                                                     $2,584,563
                                       7
                                      33
Manufacturing
                                     2,289
                                                                     $6,238,766
                                                                     ($242,928)
                                                                   ($1,293,179)
                                                                   ($1,480,571)
                                                                     $4,702,658
                                                                     $4,515,267
                                       8
                                      42
Wholesale Trade
                                      106
                                                                       $231,655
                                                                      ($11,255)
                                                                      ($59,912)
                                                                      ($68,593)
                                                                       $160,489
                                                                       $151,807
                                       9
                                      44
Retail Trade
                                      30
                                                                        $24,793
                                                                       ($3,147)
                                                                      ($16,755)
                                                                      ($19,183)
                                                                         $4,891
                                                                         $2,463
                                      10
                                      45
Retail Trade
                                       4
                                                                        $12,231
                                                                         ($477)