50 C.F.R. § 18.124

(a) To incidentally take marine mammals pursuant to this subpart, the applicant must apply for and obtain an LOA in accordance with §§ 18.27(f) and 18.122.

(b) An LOA issued under this subpart allows for the incidental take, as defined under section 3 of the Marine Mammal Protection Act (MMPA; 16 U.S.C. 1362), of walruses and/or polar bears during activities specified in § 18.119 within the Beaufort Sea ITR region described in § 18.120.

(c) Each LOA will set forth:

(1) Permissible methods of incidental take;

(2) Means of effecting the least practicable adverse impact (i.e., mitigation) on the species, its habitat, and the availability of the species for subsistence uses; and

(3) Requirements for monitoring and reporting.