SIMETCO, INC. IS AN OHIO CORPORATION. SIMETCO FILED FOR PROTECTION FROM CREDITORS UNDER CHAPTER 11 OF THE U.S. BANKRUPTCY CODE. SIMETCO'S PREDECESSOR, OHIO-FERRO ALLOYS CORPORATION, IS A PAST OWNER AND OPERATOR OF A FERRO-SILICON PLANT ALONG THE HYLEBOS WATERWAY. THE HYLEBOS WATERWAY CONTAINS TWO PROBLEM AREAS IDENTIFIED IN THE COMMENCEMENT BAY NEARSHORE TIDEFLATS RECORD OF DECISION AS REQUIRING REMEDIAL ACTION. OHIO-FERRO ALLOYS OPERATED ITS FACILITY FOR OVER 30 YEARS AND FOR APPROXIMATELY 20 YEARS DIRECTLY DISCHARGED WASTEWATER INTO THE HYLEBOS WATERWAY. A PROOF OF CLAIM IN THE BANKRUPTCY PROCEEDING WAS DUE MAY 26, 1994. EPA CLAIMED APPROXIMATELY $15 MILLION IN PAST AND FUTURE COSTS RELATED TO THE HYLEBOS FOR WHICH SIMETCO IS JOINTLY AND SEVERALLY LIABLE.