IRVING OIL CORPORATION

On November 16, 2007, EPA and Irving Oil Corporation (“Irving”) entered into an Administrative Order on Consent (“AOC”) requiring Irving to perform a compliance review of all of its New England facilities subject to the Spill Prevention Control and Countermeasure (“SPCC”) regulations and bring any facility not currently in compliance into full compliance.In May 2007, EPA Region 1 filed a complaint under the Clean Water Act alleging that Irving, headquartered in Portsmouth, NH, failed to prepare and implement a SPCC plan in accordance with “good engineering practices” at the company’s Alton, NH, oil storage and distribution facility. In September 2007, the Region filed a Class II Consent Agreement and Final Order (“CAFO”) resolving Irving’s CWA Section 311 violations. Irving has paid the penalty of $55,000 as required under the CAFO.