THIS REFERRAL RECOMMENDS THE FILING OF AN ACTION IN THE NH COURT OF PROBATE AGAINST THE ESTATE OF FRED TANZER TO PREVENT THE ESTATE FROM DISTRIBUTING ITS ASSETS BEFORE SETTLING ITS CERCLA LIABILITY. DURING HIS LIFETIME, FRED TANZER WAS THE PRINCIPAL OWNER AND OPERATOR OF ROBERTS SHOE COMPANY UNDER TANZER'S DIRECTION, ROBERTS SHOE SENT HAZARDOUS SUBSTANCES TO THE SOMERSWORTH SANITARY LANDFILL SUPERFUND SITE IN SOMERSWORTH, NH.