On February 12, 2009, a consent decree settlement with nineteen settling defendants was entered in United States District Court for the Western district of New York to resolve claims by the United States under Sections 106 and 107 of CERCLA relating to the Peter Cooper Landfill Superfund Site. The Site had been used for production of animal-based glues and synthetic adhesives between 1904 and 1985. Following a sale of the property in 1988, salvage operations were conducted at the Site, including dismantling buildings and equipment for resale. The Site includes a five-acre landfill containing hazardous substances and several waste piles containing demolition debris and other solid waste. The Site was added to the National Priorities List in March 1998 and, in September 2005, EPA issued a Record of Decision selecting a remedial action for the Site. The settlement requires the settling defendants to implement the CERCLA remedial action selected in the ROD, pay past costs and interest, and to reimburse 100% of EPAÂs future costs in connection with the Site. Thereafter, on February 19, 2009, EPA issued a related administrative order on consent (AOC) to two bona fide prospective purchasers, the Village of Gowanda and the Gowanda Area Redevelopment Corporation (GARC), who, pursuant to the AOC, will be obligated, jointly and severally with the settling defendants, to implement a portion of the remedy, including certain operation, maintenance and monitoring activities. The AO