On August 31, 2007, a release of ammonia occurred at the company’s Waterloo Facility during the transfer of ammonia via a “pump out” line. This release resulted in the death of one employee and the permanent disability of a second employee. Based on EPA’s investigation of the 2007 accident, the Complaint alleges violations of Section 112(r)(7) based on the plant’s failure to properly develop and implement the required risk management program and plan at its Waterloo Facility. The Complaint also alleges that The Company failed to properly report two releases of ammonia from its South Sioux City Facility to EPA’s National Response Center, in violation of Section 103 of CERCLA.