At closure, the owner or operator shall: Remove or decontaminate: All waste residues; Contaminated containment system components such as the pad and the liners; Contaminated subsoils; and Structures and equipment contaminated with waste and leakage; and Manage the waste listed in §A(1) of this regulation as hazardous waste. The owner or operator shall close the facility and perform post-closure care in accordance with the closure and post-closure care requirements that apply to landfills in Regulation .14J of this chapter if the owner or operator: Has removed or decontaminated all residues and made all reasonable efforts to effect removal of contaminated components, subsoils, structures, and equipment as required in §A of this regulation; and Finds that not all contaminated subsoils can be practicably removed or decontaminated. For permitted units required to close in accordance with §B of this regulation: The requirement to have a permit continues throughout the post-closure period; and The drip pad is considered to be a landfill for the purpose of closure, post-closure, and financial responsibility, and the owner or operator shall meet all of the requirements for landfills specified in Regulations .07 and .08 of this chapter. The owner or operator of an existing drip pad, as defined in Regulation .17-1A of this chapter, that does not comply with the liner requirements of Regulation .17-2C(1)—(3) of this chapter, shall: Include in the closure plan for the drip pad under Regulation .07C of this chapter both a plan for complying with §A of this regulation and a contingent plan for complying with §§B—C of this regulation, in case not all contaminated subsoils can be practicably removed at closure; and Prepare a contingent post-closure plan under Regulation .07H of this chapter for complying with §§B—C of this regulation, in case not all contaminated subsoils can be practicably removed at closure. For cost estimates calculated under Regulations .07 and .08 of this chapter for closure and post-closure care of a drip pad subject to §D of this regulation, the owner or operator: Shall include the cost of complying with the contingent closure plan and the contingent post-closure plan; and May exclude the cost of expected closure under §A of this regulation.