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Excess Liability Trust Fund

The Excess Liability Trust Fund (ELTF) is a dedicated state trust fund that serves as a financial responsibility mechanism for underground storage tank (UST) owners and operators. It provides their federally mandated financial assurance and is a source of money to pay for cleanup or compensate third parties for any injuries or damages associated with releases from regulated USTs. The Office of Land Quality (OLQ) manages the ELTF in accordance with 328 Indiana Administrative Code 1. These notes apply to this rule:

  • This version of the rule only applies to work conducted on or after August 26, 2018.
  • Personnel rates are adjusted annually on June 1 of each year, in accordance with the product price index percentage listed for December of the previous year. Rates are paid based on the task performed.
  • The need for milestone approval prior to ELTF reimbursement has been eliminated.
  • Additional submittal deadlines became effective on August 26, 2018, dependent on the date the release occurred.
  • If you sign submittals on behalf of the owner/operator, a power of attorney must be included.
  • The mileage rate is the same as the current federal rate ($0.575 cents/mile) established on January 1, 2020. This rate could change annually on January 1.

IDEM posts announcements about the ELTF program as needed.

ELTF Application

Forms for the ELTF program are available on the IDEM Forms page:

  • ELTF Claims Application (Phase Approach) - 56424
  • Excess Liability Trust Fund Application - 47139
  • ELTF Scope of Work for Leaking UST Sites - 51955
  • Excess Liability Trust Fund Eligibility Application – 55459

IDEM will accept ELTF claim applications and Scope of Work forms electronically via email. Please submit one PDF copy and Excel file in XLSX format.

Here’s how to label the email / document:

  • Subject line:  (ELTF Claim/SOW): Incident # ____
  • Save Document:  (ELTF/SOW)_(insert Incident number)_ (yyyymmdd)

IDEM will accept ELTF Eligibility applications electronically via email. Please submit one PDF copy.

  1. Complete State Form 55459 - Excess Liability Trust Fund Eligibility Application.
  2. Have a Certificate of Financial Responsibility (COFR) that shows they have a device outlined under 329 IAC 9-8 to meet the state and federal law for financial responsibility.
  3. Demonstrate compliance with their financial responsibility requirements by keeping their COFA, COFR, and a copy of the financial responsibility mechanism(s) at their facility so they are available for inspection.

Actuarial Study

Senate Enrolled Act 255 (2016) amended Indiana Code 13-23-7-7 and added a provision that requires IDEM to arrange for an independent actuarial study examining the future obligations and fiscal sustainability of the ELTF once every five years. The Study Letter, Actuarial Report, and Process Report [PDF] are available for Financial Assurance Board members, public officials, and Hoosier citizens to review.

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