1. (a) The dollar amount guaranteed by a financial assurance plan shall be no less than the estimated total closure, including post-closure costs determined pursuant to (b) through (h), below.
2. (b) The closure cost estimate shall be figured based on representative current market rates for having a nonaffiliated third party perform all required closure activities at the point in the facility’s active life when the extent and manner of facility operations in compliance with permit conditions and applicable laws and rules makes closure the most expensive, as indicated by the approved facility closure plan.
3. (c) For landfills, the closure cost estimate shall also include the cost of having a nonaffiliated third party perform all required post-closure activities for a period of 30 years from the date of the most recent estimate which is required to be updated pursuant to Env-Sw 1405.02, unless the post-closure period has been modified pursuant to Env-Sw 807.05(d).
4. (d) For a landfill constructed in phases, the permittee may figure closure costs in accordance with (b) and (c) above based on the constructed area of the facility only, instead of the entire permitted footprint.
5. (e) Any facility subject to the corrective action requirements specified in 40 CFR 258.58, shall comply with the financial assurance requirements specified in 40 CFR 258, Subpart G.
6. (f) The cost of removing and disposing of all wastes not permitted to remain at the facility following closure shall be included in the closure cost estimate, excluding actively managed processed recyclable materials as defined in Env-Sw 104.
7. (g) Salvage value from the sale of facility structures, equipment, or other assets associated with the facility and profits from the sale of recyclable materials shall not be treated as a credit to reduce total closure costs.

8. (h) The closure cost estimate shall:

   1. (1) Be itemized and documented to show the unit cost and quantity of each item, service, and activity required to close the facility in accordance with the solid waste rules and the approved facility closure plan;
   2. (2) Be submitted with documentation, including nonaffiliated third-party cost estimates, that support the unit cost of each item, service, and activity required to close the facility in accordance with the solid waste rules and the approved facility closure plan.
9. (i) A permittee of a collection, storage, and transfer facility, or processing and treatment facility shall complete a “Cost Estimate Form for Closure of Solid Waste Collection, Storage, and Transfer Facility or Processing and Treatment Facility”, NHDES-S-05-024, August 2024, available at: https://onlineforms.nh.gov/?formtag=nhdes-s-05-024.
10. (j) A permittee of a closed landfill shall complete a “Cost Estimate Form for Post-Closure Care of a Solid Waste Landfill”, NHDES-S-05-025, August 2024, available at: https://onlineforms.nh.gov/?formtag=nhdes-s-05-025.

11. (k) A permittee of an operating landfill shall complete a:

    1. (1) “Cost Estimate Form for Closure of a Solid Waste Landfill”, NHDES-S-05-023, August 2024, available at: https://onlineforms.nh.gov/?formtag=nhdes-s-05-023; and
    2. (2) “Cost Estimate Form for Post-Closure Care of a Solid Waste Landfill”, NHDES-S-05-025, August 2024, available at: https://onlineforms.nh.gov/?formtag=nhdes-s-05-025.
12. (l) For landfills, the permittee shall ensure that the forms required by (j) and (k) above bear the signature and seal of a qualified professional engineer.
13. (m) The permittee or authorized contact shall sign and date the closure cost estimate form(s).
14. (n) Completed closure cost estimate form(s) shall be submitted in accordance with Env-Sw 1405.02.

Source. #6619-B, eff 10-29-97; (See Revision Note at chapter heading for Env-Sw 1400); ss by #8459, eff 10-28-05 (formerly Env-Wm 3103.02); ss by #10599, eff 7-1-14; ss by #14068, eff 9-3-24