This notice concerns the standard operating procedure (SOP) for compensatory mitigation of impacts to aquatic resources associated with Department of the Army permits in New England. Both the U.S Army Corps of Engineers and U.S. Environmental Protection Agency have a national goal: no overall net loss of wetland functions. This goal is achieved through mitigation of aquatic resource impacts. Mitigation includes a sequence of avoidance, minimization, and finally compensation. These revisions do not alter that sequencing in any way; however, the terms “mitigation” and “compensation” are here used interchangeably to refer to compensatory mitigation.