If, despite the best planning, an incident occurs, it is essential that emergency pre-planning and training make employees aware of, and able to execute, proper actions. For this reason, an emergency action plan for the entire plant must be developed and implemented in accordance with the provisions of other OSHA rules (29 CFR 1910.38(a)). In addition, the emergency action plan must include procedures for handling small releases of hazardous chemicals. Employers covered under PSM also may be subject to the OSHA hazardous waste and emergency response regulation (29 CFR 1910.120(a), (p), and (q).