Due to the nature of the proposed Regulations, incremental cost, if any, would be attributed to compliance. Given that the “One-for-One” Rule only considers administrative burden, it does not apply to this proposal. The small business lens is not triggered as the estimated impacts are less than $1 million per year. It is expected that any costs to assure that PUF products are TCEP free would be mostly faced by larger distributor businesses and not significantly impact small businesses.