Liquid manure storage structures, such as a lagoon, holding pond, or pit, serve an essential purpose on an active livestock operation. However, when this structure is no longer actively managed it can become a major liability to the producer because of its potential to have a discharge. The discharge from a liquid manure storage structure can contain pollutants such as nutrients, heavy metals, hormones, pathogens, and agriculture chemicals, all of which can pose serious threats to human health and aquatic ecosystems. Because of the pollution potential, livestock producers ceasing their operation are required to close their liquid manure storage structure(s) as part of their Kentucky No Discharge Operational Permit. To help offset the costs of closing the structure, producers may want to apply for cost share funds through the Division of Conservation. Before beginning to close a liquid manure structure, the Kentucky Division of Water (KDOW) must be provided with a closure plan. This publication outlines the preferred practices and steps for closing a liquid manure structure to meet the guidelines of the KDOW.