GENERAL ORDER NO I In the Matter of the Effects on Utilities of the 2017 Tax Cuts and Jobs Act:
|
|
- Charleen Norman
- 6 years ago
- Views:
Transcription
1 CONSUMER ADVOCATE DIVISION STATE OF WEST VIRGINIA PUBLIC SERVICE CO~MISSION 700 Union Building 723 Kanawha Boulevard, East Charleston, West Virginia (304) March 29, lngrid Fersell Executive Secretary Public Service Commission of West Virginia 201 Brooks Street Charleston, West Virginia RE: GENERAL ORDER NO I In the Matter of the Effects on Utilities of the 2017 Tax Cuts and Jobs Act: Dear Ms. Ferrell: Enclosed for filing in the above-styled and numbered case, please find the original and twelve (12) copies of the Consumer Advocate Division's (CAD) Secondf Data Request to Hope Gas, dba Dominion Energy West L'irginiu. Copies have been served on counsel of record. Very truly yours, Tom White, Bar No AN EQUAL OPPORTUNITY EMPLOYER
2 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON GENERAL ORDER NO In the Matter of the Effects on Utilities of the 2017 Tax Cuts and Jobs Act. CONSUMER ADVOCATE DIVISION'S SECOND DATA REQUEST TO HOPE GAS, INC. dba DOMINION ENERGY WEST VIRGINIA To: Hope Gas, Inc., dba Dominion Energy West Virginia: The Consumer Advocate Division of the Public Service Commission of West Virginia (CAD) hereby requests that you provide the information detailed in the questions attached hereto by April 18, 2018, or sooner if practical, for the purpose of the preparation of the abovereferenced case. If additional time is necessary, please advise so that schedule changes can be arranged. Please begin your response with a reiteration of the number and the question to which the response is addressed. 1. Unless otherwise specifically stated in the request. the term -'the Company" refers to the Hope Gas, Inc., dba Dominion Energy West Virginia. The CAD requests that the Company inform the CAD within five (5) days of any request for which the requested information does not apply. 2. The CAD requests that the Company respond to each item of this Request for Information (Request) by April 18, If there are any objections to any Request, please indicate within fourteen (14) days of receipt in accordance with Rule 13.6 of the PSC's Rules of Practice and Procedure. 3. The Companies, rather than holding responses to individual items until all
3 responses of this Request have been completed, should provide each response as completed. Many of these responses should be made available immediately 4. Where the Company. upon reviewing the items in this Request, determines that it cannot respond to individual itenis by April 18, 2018, the Company should notif)) the CAD immediately so that schedule changes can be agreed upon, where possible. 5. If the Company feels that any of the items set forth in this Request are ambiguous or unclear in any way, it should notify the CAD s attorney as soon as possible so that the item(s) may be properly clarified prior to the preparation of a written response 6. The Company should view each requested item of this Request as being continuing in nature so that as additional, more current, or more accurate information becomes available, that information will be provided to this office without undue delay. 7. Please send one hard copy of all responses in Microsoft Word, PDF, or Excel format, as appropriate, to the CAD s consultant and three hard copies to the Consumer Advocate Division at the address below. Also, please send a copy of all responses in electronic format via to the CAD at twliite!f~cad.statc.m\.us and to the CAD S consultant. If the responses cannot be sent via , please send the responses on a thumb drive to the CAD and a copy of that thumb drive to the CAD s consultant. The CAD s consultant is: Ralph Smith Larkin & Associates Farmington Rd. Livonia, MI rsmithla@aol.com 8. Please refer to CAD s 1 Data Request for complete instructions. Respectfully,
4 Tom White WV Bar No Consumer Advocate Division Public Service Commission of West Virginia 7th Floor, Union Building 723 Kanawlia Boulevard, East Charleston, West Virginia 25301
5 CONSUMER ADVOCATE DIVISION DATA REQUESTS FOR DOMINION HOPE GAS COMPANY CAD-2-1. Details of ADIT balances at December 3 1, Identify the December 3 1, recorded per-book balance of Accumulated Deferred Income Taxes (ADIT) in each account (account , 283 etc.). Show by each book-tax difference, the components which comprise the ADIT in each ADIT account. For each component of the ADIT listed in response to the above requests, please also provide the following information: 1) The state income tax rate used to compute the ADIT. 2) The federal income tax rate used to compute the ADIT. 3) The combined state and federal income tax rate used to compute the ADIT. 4) The balance (book-tax difference at 12/3 1 /20 17) to which the state and federal income tax rates were applied to compute the ADIT. CAD-2-2. CAD-2-3. For each component in the ADIT accounts. identify the amount representing "excess" ADIT (Le.. calculated using the new 21% flat federal corporate income tax rate versus the previous FIT rate [e.g., of 34% or 35%] that the Company used). For each amount of excess property-related ADIT in account 282, please indicate whether it is "protected" (Le.. related to the use of accelerated tax depreciation including MACRS and bonus tax depreciation) or "nonprotected" (i.e.. related to other book-tax differences such as repairs deductions, etc.) What software does the Company use to track the tax basis and tax depreciation of its utility plant assets? a) Explain the capabilities of that software for tracking tax basis and tax depreciation by plant account by vintage (year in which the plant was placed into service). b) Explain the capabilities of that software for calculating amortization of excess accumulated deferred income taxes (EADIT) using an average rate assumption method (ARAM). What software does the Company use to track the book basis and book depreciation of its utility plant assets?
6 CAD-2-4. CAD-2-5. a) Explain the capabilities of that software for tracking book basis and book depreciation by plant account by vintage (year in which the plant was placed into service). b) Explain the capabilities of that software for calculating amortization of excess accumulated deferred income taxes (EADIT) using an average rate assumption method (ARAM). Provide a listing of each regulatory asset and regulatory liability, by account. that was recorded on the Company's books as of December For each item, also provide the following information: the amount the amortization period (if any) being applied whether the balance accrues carrying charges and, if so. the carrying charge rate and how it is determined the amount of ADIT related to the item and how that ADIT was determined (include details for the state and federal income tax rate applied to compute the ADIT and the balance to which the tax rates were applied) whether the item was included in utility rate base in the Company's last West Virginia rate case whether the item represents cost deferrals (over- or under-recoveries) that are expected to be recovered via a rider or surcharge and an explanation of such recovery. Referring to the 2 1 % federal corporate income tax rate that became effective January 1, 2018 as part of the Tax Cuts and Jobs Act (TCJA) that was signed into law by President Trump on December and the identification of excess federal ADIT as of December : a) Explain whether and how the Company will be applying the Average Rate Assumption Method (ARAM) to the "protected" portions of the excess federal ADIT balances that relate to the use of accelerated tax depreciation for federal income tax purposes, and show in detail how the Company is calculating the ARAM. b) Is the Company proposing to use an alternative method for amortizing the "protected" portion of its excess ADIT? If so, identify and describe the method and show in detail how the Company is applying it. c) Please provide the Company's currently authorized depreciation rates, by plant account (and sub-account if applicable). For each depreciation rate, please provide a breakout of the rate between (1) the portion related to the recovery of original cost over the plant's estimated useful life and (2) the portion related to cost of renioval/negative net salvage. d) How does the Company account for the cost of removal when actual removal costs are incurred. and how does the Companj account for the
7 CAD-2-6. e) component of depreciation rates (and depreciation expense) that relates to negative net salvage in recording Depreciation Expense and Accumulated Depreciation? Please explain fully. identify and provide accounting policies related to this, and provide illustrative journal entries made in showing the accounting. Does the cost of removalhegative net salvage component of the Company's depreciation rates have any impact on the derivation of the Average Rate Assumption Method that is specified in the Tax Cuts and Jobs Act for application to excess federal ADIT related to the use of accelerated tax depreciation? If "yes" explain fully, and provide an illustrative example showing how the cost of removalhegative net salvage component of the Company's depreciation rates impacts the ARAM plant additions and bonus tax depreciation. aj b) Please identify by account the Company's actual plant additions. Does the Company anticipate claiming bonus tax depreciation 011 any of its plant additions? (i) If "yes" to part b. identify the plant additions which are eligible for bonus tax depreciation and show the amounts of bonus tax depreciation that the Company intends to claim. cj Please also address whether and how the Company distinguished costs for public utility property (1 j through September and (2) from September 28, through December 3 1, 201 7, in determining its bonus tax depreciation amounts. (i) If "no" to part c, explain fully why not. and provide a copy of the related financial and economic analysis. d) Does the Company plan on claiming for tax year any MACRS tax depreciation on any of its plant additions? (i) If "yes" to part e, identi@ the plant additions for which the Company intends to claim MACRS tax depreciation and show the amounts of MACRS tax depreciation that the Company intends to claim for tax year e) Does the Company plan on claiming for tax year any bonus tax depreciation on any of its plant additions (such as property that was under construction at September 27, and placed into service in 20 1 S)?
8 (i) If "yes" to part e, identify the plant additions for which the Company intends to claiin bonus tax depreciation and show the amounts of bonus tax depreciation that the Company intends to claim for tax year CAD-2-7. CAD-2-8. CAD-2-9. How much income tax expense was allowed in the Company's last West Virginia Rate case? Please identie the amount, and provide a breakout showing the amounts for each of the following: Current federal income tax expense (also provide the amount of federal taxable income and the FIT rate used) Current state inconie tax expense (also provide the amount of state taxable income and the state income tax rate used) Deferred federal income tax expense (also provide each book-tax difference for which deferred federal income tax expense was computed and identify the FIT rate used) Deferred state income tax expense (also provide each book-tax difference for which deferred state income tax was computed the state income tax rate used) Investment tax credit amortization Any other components of income tax expense (identify, quantify and explain in detail). Does the Company have a cost of service study file in Excel from its last West Virginia rate case? If so, please provide it, with formulas and cross references intact. a> CIAC. a> How were income taxes allocated among rate classes in the cost of service study in the Company's last West Virginia rate case? Explain fully and show allocations in detail. How were the Company's ADIT balances allocated among rate classes in the cost of service study in the Company's last West Virginia rate case? Explain fully and show allocations in detail. Did the Company receive any collection of CIAC during 201 7? If "yes" please identify the amounts of CIAC and explain to uhich plant accounts the CIAC amounts relate. Does the Company have an opinion on whether any of the CIAC collected in will be required to be included as taxable income on its federal income tax return for tax year 20 17? If not. explain fully why not. If "yes" please explain the opinion and the basis for it.
9 CAD CAD c) Did the Company reflect any amounts of federal income tax for CIAC received in 201 7? If so, please identify such amounts. Does the Company have any journal entries and journal entry workpapers showing how it identified and recorded aniounts of EADIT as of December 3 1, as a net regulatory liability? If not, explain fully why not. If so, identify and provide the journal entries and journal entry workpapers and supporting calculations. Net operating loss carry-forwards. a) Does the Company have a net operating loss carry forward for federal income tax purposes as of /20 16 of 12/3 1 /20 17? If so: 1) identify the federal NOL carryforward amount as of each date. 2) show over what period the Company anticipates utilizing the 12/3 1/20 17 NOL carryforward. 3) identify, quantify and explain how the Company has recorded an ADIT balance related to the NOL carryfoward as of each date. 4) identify. quantifjr and explain how the Company has or will adjust its 12/3 1/20 17 recorded ADIT balance related to the NOL carryfoward for the reduction in the corporate FIT rate from 34% to 2 1 YO. b) Does the Company have a net operating loss carry forward for state income tax purposes as of 12/3 1/20 16 of /20 1 7? If so: 1) identify the state NOL carryforward amount as of each date. 2) show over what period the Company anticipates utilizing the 12/3 1 / state NOL carryforward. 3) identify, quantify and explain how the Company has recorded an ADIT balance related to the state NOL carryfoward as of each date. CAD CAD CAD Identify each regulatory filing, including each filing for each surcharge or rider rate adjustment, that the Company plans to file in When does the Company plan to file its next West Virginia base rate case? Please quantify and explain all savings in and that the Company expects to realize from the TCJA.
10 I GENERAL ORDER NO PUBLIC SERVICE C OM~ISSIO~ OF WEST VIRGINIA CHARLESTON In the Matter of the Effects on Utilities of the 2017 Tax Cuts and Jobs Act. CERTIFICATE OF SERVICE 1, Tom White, counsel for the Consumer Advocate Division of the Public Service Commission of West Virginia, (CAD), hereby certify that I have served a copy of the foregoing Consumer Advocate Division s (CAD) Second Data Request upon all parties of record by First Class, U.S. Mail, postage pre-paid as follows: John Auville, Esquire Caryn Short, Esquire Public Service Commission of West Virginia 201 Brooks Street Charleston, WV Co unse 1. for Coin m iss ion Sfuir Kurt L. Krieger, Esquire Todd M. Swanson, Esquire Steptoe & Johnson PLLC Chase Tower, Seventh Floor P.O. Box 1588 Charleston, WV Counsel for Hope Gas, Inc., dba Dominion Energy West Virginia, and Peoples Gas w LLC Brien J. Fricke, Esquire Dominion Resources Services, Inc. Legal Department 925 White Oaks Boulevard Bridgeport, WV Counsel for Hope Gas, Inc., dba Dominion Energy West Virginia Thomas N. White WV State Bar #6393 Dated: March 29, 201 8
Chase Tower, Eighth Floor. P.O. Box July 13,2018
STEPTOE JOHNS0 ATTORNEYS AT LAW Chase Tower, Eighth Floor P.O. Box Writer s Contact Information Charleston, WV - (0) - -Telephone (0) -000 (0) -0 Fa kurt.krieger@steptoe-johnson.com wwwseptoe-johnson.com
More informationSUEZ WATER RHODE ISLAND, INC.
9- Page of 2 9-. Details of ADIT balances at December 3, 207. a) Identify the December 3, 207 recorded per-book balance of Accumulated Deferred Income Taxes (ADIT) in each account (account 90, 282, 283
More informationLAWYERS 61 FOURTEENTH STREET JOHN D. PHILLIPS WH EEL1 NG, WEST VIRGINIA TELEPHONE (304) FAX(304)
PHILLIPS, GARDILL, KAISER & ALT LAWYERS JAMES C GARDILL CHARLES J KAISER, JR H BRANN ALTMEYER * WILLIAM A KOLIBASH EDWARD M GEORGE, Ill DENISE KNOUSE-SNYDER RICHARD N BEAVER J CHRISTOPHER GARDILL ROBERT
More informationCASE NO E-PC APPALACHIAN POWER COMPANY and WHEELING POWER COMPANY Petition for consent and approval of Economic Development Program.
VIA FACSIMILE AND OVERNIGHT MAIL Ms. Ingrid Fenell Executive Secretary Public Service Commission of West Virginia 201 Brooks Street? Re: Dear Ms. Ferrell: April 12, 201 9 CASE NO. 19-0387-E-PC APPALACHIAN
More informationMs. Ingrid Ferrell, Executive Secretary Public Service Commission of West Virginia 201 Brooks Street Charleston, West Virginia 25323
~~ -.. Dominion Energy Services. inc Law Departinerit 925 White Oaks Boulevard, Bridgeport, WV 26330 Doininionfnergy coin E-Mail: Brien.J.FrickeOdoniinionenergy.com Writer's Direct Dial Number 68 1-842-3348
More informationOctober 3 1, First Revision of Original Sheet No. 19, Canceling Original Sheet No. 19;
Dominion Energy Services. Inc Law Department 925 White Oaks Boulevard, Bridgeport. WV 26330 DominionEnergy corn E-Mail: Bricn.J.Fr.icl
More informationOf West Virginia. May 24, 2013
Pu6fic Service commission Of West Virginia Phone: (304) 340-0300 Fm (304) 340-0325 May 24, 2013 Sandra Squire, Executive Secretary Public Service Commission P. 0. Box 812 Charleston, WV 25323 Re: Case
More informationPublic Service Commission. November 2,2015. Re: CASE NO E-P MONONGAHELA POWER COMPANY and THE POTOMAC EDISON COMPANY
01 Brooks Street, P.0 Box 1 Charleston, West Virginla 33 Public Service Commission of West Virginia Phone (30) 300300 Fax (30) 3003 November,01 Ingrid Ferrell, Executive Secretary Public Service Commission
More informationRe: CaseNo. Metro Tristate, Inc. v. Community Pastor Care, LLC. Sincerely, R. Booth Goodwin I1
Sender s Contact: Booth Goodwin Direct: 304-346-9700 - - - rbg@goodwingoodwin.com April 17,2019 VIA HAND DELIVERY Ingrid Ferrell Executive Secretary 4 Public Service Commission 201 Brooks Street Charleston,
More informationMarch 6, Dear Ms. Ferrell:
VIA FACSIMILEAND OVERNIGHT MAIL Ms. Ingrid Ferrell Executive Secretary Public Service Commission of West Virginia 201 Brooks Street Charleston, WV 25301 March 6,20 19 Re: CASE NO. 17-0401-E-P APPALACHIAN
More informationNovember 7, Case No. I G-390P Mountaineer Gas Company lnfrastructure Replacement and Expansion Program Filing for 20 I9
Pittsburgh. 1 1c 500 LEE STREET EAST * SCJITE I600 * CC). BOX 553 * CHARLESTON, WEST VIRGINIA 25322 * TELEPHONE: 304-340- 1000 * TELEC(3PIER: 304-340-1 I30 www.jacksonkeny.rotn DIRECT TELEPHONE: (304)
More informationCOMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION
In the Matter of: COMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION ELECTRONIC APPLICATION OF ATMOS ) ENERGY CORPORATION FOR AN ADJUSTMENT ) CASE No. OF RATES AND TARIFF MODIFICATIONS ) 2017-00349
More informationAugust 16, Ingrid Ferrell, Executive Secretary Public Service Commission of WV 201 Brooks Street Charleston, West Virginia 25323
500 LtE STREET EAST * SUITE 1600 PO BOX 553 CHARLESTON, WEST VIRGINIA 25322 TELEPHONE 304-340- 1000 * TELECOPIER 304-340-1 I30 wwwjacksonkefly coni DIRECT TELEPHONE: (304) 340-1008 DIRECT TELECOPIER: (304)
More informationRE: CAD Submission of Supplemental Exhibit MJM-6
CONSUMER ADVOCATE DIVISION STATE OF WEST VIRGINIA PUBLIC SERVICE COMMISSION 700 Union Building 723 Kanawha Boulevard East Charleston West Virginia 25301 (304) 558-0526 Sept. 282015 Ingrid Ferrell Executive
More informationLAW OFFICE OF JAMES v* KELSH. 300 Summers St., Ste P.O. Box 3713 Charleston, WV yahoo.com WV State Bar #6617
, Telephone (304) 343-1654 LAW OFFICE OF JAMES v* KELSH 300 Summers St., Ste. 1230 P.O. Box 3713 Charleston, WV 25337-3713 kelshlaw @ yahoo.com WV State Bar #6617 Facsimile (304) 343-1657 January 13,2010
More informationRE: Reply Brief of the Sierra Club in Case No E-ENEC
September 11,2018 Ms. Ingrid Ferrell Executive Secretary Public Service Commission of West Virginia 201 Brooks Street Charleston, WV 25301 Via Hand Delivery RE: Reply Brief of the Sierra Club in Case No.
More informationMs. Ingrid Ferrell, Director Executive Secretary Division West Virginia Public Service Commission 201 Brooks Street Charleston, WV 25301
LLC 500 LEE STREET EAST SUITE I600 PO BOX 553 CHARLESTON. WEST VlRGlNVt 25322 TELEPHONE 304-349- 1000 * TELECOPIER 304-340-1 I30 wwwjacksonkelfy corn DIRECT DIAL: 304-340-1251 FACSIMILE: 304-340-1080 E-mail:
More informationRalph C. Smith, CPA Senior Regulatory Consultant, Larkin & Associates PLLC
NASUCA Fall 2010 Tax and Accounting Panel November 16, 2010 Ratemaking Issues from Uncertain Tax Positions and Other Significant Income Tax Issues of Importance in Recent Cases Income Tax Issues Ralph
More informationGREAT OAKS WATER COMPANY
GREAT OAKS WATER COMPANY February 9, 2018 P.O. Box 23490 San Jose, CA 95153 (408) 227-9540 tguster@greatoakswater.com Division of Water and Audits Room 3102 505 Van Ness Avenue San Francisco, CA 94102-3298
More informationPublic Ser ice Commission of West Virginia
Public Ser ice Commission of West Virginia 201 Brooks Street, P.O. Box 812 Charleston, West Virginia 25323 Phone: (304) 340-0300 Fax: (304) 340-0325 March 6, 201 8 Ingrid Ferrell, Executive Secretary Public
More informationRE: Phone: (304) Fax: (304) September 16,20 I5
201 Brooks Street, P.0. BOX 812 Charleston, West Virginia 25323 Phone: (304) 340-0300 Fax: (304) 3400325 September 16,20 I5 Electronic Service Only Phillip J. Nuce Lisa Smith, Secretary CPA, Preston County
More informationOctober 5, Case No COAL-SC-GI Tyler Morgan, LLC. Dear Ms. Smith and Mr. Hoyer:
li 21 Brooks Street, P.O. Box 812 Charleston, West Virginia 25323 Phone: (34) 34-3 Fax: (34) 34-325 October 5,21 8 Nicola D. Smith, Esq. David A. Hoyer, Esq. Counsel, Tyler Morgan, LLC Hoyer, Noyer & Smith,
More informationWelcome Technical Conference Scheduled from 9:00 a.m. 12:00 p.m. 10 minute breaks at 10:00 a.m. and 11:10 a.m. Parking Lot Items Revisited at 11:30
Welcome Technical Conference Scheduled from 9:00 a.m. 12:00 p.m. 10 minute breaks at 10:00 a.m. and 11:10 a.m. Parking Lot Items Revisited at 11:30 a.m. 2 Background Effects of the Tax Cuts and Jobs Act
More informationTURN DATA REQUEST-058 SDG&E-SOCALGAS 2019 GRC A /8 SDG&E_SOCALGAS RESPONSE DATE RECEIVED: APRIL 23, 2018 DATE RESPONDED: MAY 7, 2018
Exhibit Reference: SCG -37 Witnesses: Reeves Subject: ADIT, ARAM, AMI meters, Property Taxes, Franchise Fees, etc. 1. Regarding detail on individual components of accumulated deferred income taxes, please
More informationCOMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION COMMISSION STAFF'S FIRST REQUEST FOR INFORMATION TO THE ATIORNEY GENERAL
COMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION In the Matter of: ELECTRONIC APPLICATION OF ATMOS ) ENERGY CORPORATION FOR AN ADJUSTMENT ) OF RATES AND TARIFF MODIFICATIONS ) CASE NO. 2017-00349
More informationAttorneys at Law 1206 VIRGINIA STREET EAST, SUITE 201 CHARLESTON, WV July 7, 201 1
MAILING ADDRESS: P. 0. BOX 3967 CHARLESTON, WV 25339 ANNA & MANNA PLLC Attorneys at Law 1206 VIRGINIA STREET EAST, SUITE 201 CHARLESTON, WV 25301 July 7, 201 1 TELEPHONE (304) 342-1687 FAX (304) 342-8761
More informationOctober Phone Fax Mobile
Kathy L. Buckley Executive Director Public Policy 1500 MacCorkle Avenue, Room 500 Charleston, WV 25314 October 5. 2007 Phone 304 344-7084 Fax 304 344-6123 Mobile 304 377-8171 kathy.l.buckley @verizon.com
More informationIN THE MATTER OF THE APPLICATION OF ) NOTICE OF APPLICATION
BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON DOCKET NO. UM 0 0 IN THE MATTER OF THE APPLICATION OF ) NOTICE OF APPLICATION AVISTA UTILITIES FOR AN ORDER ) FOR REAUTHORIZATION REAUTHORIZING DEFERRAL OF
More informationAttorneys at Law 1206 VIRGINIA STREET EAST, SUITE 201 CHARLESTON, WV May 20,2015
MAILING ADDRESS P.O. BOX 3967 CHARLESTON, WV 25339 HANNA 8, HANNA PLLC Attorneys at Law 1206 VIRGINIA STREET EAST, SUITE 201 CHARLESTON, WV 25301 TELEPHONE (304) 342-1687 FAX (304) 342-8761 www.hannalawollc.com
More informationubfic Service Commission
ubfic Service Commission 281 Brooks Stmet, Pa 0. BQX 812 Phone: (304) 340-0300 Chai&ston, West Virginia 25323 F$X: (304) 340-0325 January 19,201 1 Mark Chapman PO Box 5 Mullins, WV 25882 RE: Case No. 10-1
More informationJanuary 19, Dear Ms. Kale:
A CMS Energy Company January 19, 2018 Ms. Kavita Kale Executive Secretary Michigan Public Service Commission 7109 West Saginaw Highway Post Office Box 30221 Lansing, MI 48909 General Offices: LEGAL DEPARTMENT
More informationPUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON
PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON At a session of the PUBLIC SERVICE COMMISSION OF WEST VIRGINIA in the City of Charleston on the lgth day of July 2018. GENERAL ORDER NO. 236.1 In the
More informationA copy has been served upon all parties of record.
EO. Box 655 2650~-Q65~ rnlsolomon@frontier.com Michael L. Solomon April 2,2014 Ms. Ingrid Ferrell, Executive Secretary PUBLIC SERVICE COMMISSION P. 0. Box 812 Charleston, WTI 25323 RE: Case No.: 14-0238-MC-FC
More informationROAD PUBLIC SERVICE DISTRICT
1 RIVER ROAD PUBLIC SERVICE DISTRICT Post Office Box 2484 Westover, WV 26502 (304) 983-8810 November 5,2008 West Virginia Public Service Commission Attn.: Sandra Squire, Executive Secretary 201 Brooks
More information101 South Queen Street Martinsburg, West Virginia Post Office Drawer 1419 Martinsburg, West Virginia (304)
; 1 I? p B q p!!l; &- I.?P3 Y 600 Quarrier Street 7000 Hampton Center Morgantown, West Virginia 26505 501 Avery Street Parkersburg, West Virginia 26101 Southpointe Town Center 1800 Main Street, Suite 200
More informationRUSSELL J. SKOGSTAD, JR. VIENNA CITY ATTORNEY
RUSSELL J. SKOGSTAD, JR. VIENNA CITY ATTORNEY July 9,2008 c Bill Flenner Public Service Commission of WV 201 Brooks St. PO Box812 Charleston, WV 25323 Dear Mr. Flenner, As per our conversation of July
More informationMiller, Canfield, Paddock and Stone, P.L.C. One Michigan Avenue, Suite 900 Lansing, Michigan TEL (517) FAX (517)
Founded in 1852 by Sidney Davy Miller MICHAEL C. RAMPE TEL (517) 483-4941 FAX (517) 374-6304 E-MAIL rampe@millercanfield.com Miller, Canfield, Paddock and Stone, P.L.C. One Michigan Avenue, Suite 900 Lansing,
More informationPUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON * * * * * * * * * Timberline Four Seasons * WS-C * * * * * * * * *
PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON * * * * * * * * * Robert And Janet Deal v. * Timberline Four Seasons * -0-WS-C Utilities, Inc. * * * * * * * * * * David And Jan Rosenau v. * Timberline
More informationFederal Tax Reform. Agenda. Federal Tax Rate Decreases from 35% Impact of Federal tax reform. What is our deferred tax balance?
Federal Tax Reform Presented by: Matthew Kahn Agenda Impact of Federal tax reform What is the impact of a lower Federal tax rate? How would expensing of capital affect our customer bills? How would the
More informationElectri Safety, Revised. Related. Submitted. by: Submitted to:
Electri ic Infrastructure, Safety, and Reliability Plan FY 2019 Proposal (Revised) Revised Revenue Requirement, Rate Design and Bill Impacts Related to Tax Cuts & Jobs Act of 2017 February 22, 2018 Docket
More informationMiller, Canfield, Paddock and Stone, P.L.C. One Michigan Avenue, Suite 900 Lansing, Michigan TEL (517) FAX (517)
Founded in 1852 by Sidney Davy Miller MICHAEL C. RAMPE TEL (517) 483-4941 FAX (517) 374-6304 E-MAIL rampe@millercanfield.com Miller, Canfield, Paddock and Stone, P.L.C. One Michigan Avenue, Suite 900 Lansing,
More informationBEFORE THE FLORIDA PUBLIC SERVICE COMMISSION APPLICATION FOR APPROVAL OF TARIFF FOR THE GROSS-UP OF CIAC
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION In re: Application for Gross-Up of CIAC for water rates in Lee County and wastewater rates in Pasco County by Ni Florida, LLC! DOCKET NO. 2018- -WS APPLICATION
More informationRESPONSES OF ITC MIDWEST LLC, DATED SEPTEMBER 11, 2015, TO ALLIANT ENERGY S SECOND SET OF INFORMATION REQUESTS, DATED AUGUST 21, 2015
2-ITCMW--ALLIANT-1. In its August 4, 2015 response, ITCM indicated that it evaluates the costs and benefits of any regulatory or financial decision, to balance the needs of its multiple stakeholders, including
More informationMay 15,2018. Re: Case No. 18- WS-P Timberline Four Seasons Utilities, Inc.
201 Brooks Street, P.O. Charleston, West Virginia 25323 May 15,2018 Ingrid Ferrell, Executive Secretary Public Service Cornmission P. 0. Box 812 Charleston, WV 25323 Dear Ms. Ferrell: Re: Case No. 18-
More informationAUSLEY MCMULLEN ATTORNEYS AND COUNSELORS AT LAW 123 SOUTH CALHOUN STREET. P.O. BOX 391 (zip 32302) TALLAHASSEE, FLORIDA 32301
AUSLEY MCMULLEN ATTORNEYS AND COUNSELORS AT LAW FILED 7/25/2018 DOCUMENT NO. 04851-2018 FPSC- COMMISSION CLERK 123 SOUTH CALHOUN STREET P.O. BOX 391 (zip 32302) TALLAHASSEE, FLORIDA 32301 (850) 224 9115
More information24~.gj F;&si NihP i:j,ij
March 4,2015 BY HAND Ms. Ingrid Ferrell Executive Secretary Public Service Commission of WV 201 Brooks Street Charleston, WV 25323 24~.gj F;&si NihP i:j,ij r_jl i i: hi;\) : QEC Re: Change of Rates on
More informationMiller, Canfield, Paddock and Stone, P.L.C. One Michigan Avenue, Suite 900 Lansing, Michigan TEL (517) FAX (517)
Founded in 1852 by Sidney Davy Miller SHERRI A. WELLMAN TEL (517) 483-4954 FAX (517) 374-6304 E-MAIL wellmans@millercanfield.com Miller, Canfield, Paddock and Stone, P.L.C. One Michigan Avenue, Suite 900
More information1407 W North Temple, Suite 310 Salt Lake City, Utah 84114
1407 W North Temple, Suite 310 Salt Lake City, Utah 84114 February 7, 2018 VIA ELECTRONIC FILING Utah Public Service Commission Heber M. Wells Building, 4 th Floor 160 East 300 South Salt Lake City, UT
More informationPUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON * * * * * * * * * BLUESTONE INDUSTRIES, INC. * COAL-SC-GI * * * * * * * * *
PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON * * * * * * * * * BLUESTONE INDUSTRIES, INC. * --COAL-SC-GI * * * * * * * * * CHESTNUT LAND HOLDINGS, LLC * --COAL-SC-GI * * * * * * * * * KENTUCKY
More informationCase MFW Doc 411 Filed 06/23/16 Page 1 of 3 BACKGROUND
Case 16-10597-MFW Doc 411 Filed 06/23/16 Page 1 of 3 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE IN RE: : Chapter 11 ASPECT SOFTWARE PARENT, : Case No. 16-10597 (MFW) INC., et al.,
More informationSupplement 454 to Md. G-9: STRIDE Calculations to Reflect Implementation of Revised Gas Base Rates Pursuant to Order No
John C. Frain Director Regulatory Strategy & Revenue Policy P.O. Box 1475 Baltimore, Maryland 21203-1475 Telephone 410.470.1169 Fax 410.470.8022 www.bge.com john.frain@bge.com January 7, 2019 Via Electronic
More informationState Bar No April 4,2018
500 LEE STREET EAST SUITE 1600 EO. BOX 553 CHARLESTON, WEST VIRGINIA 25322 TELEPHONE: 304-340- 1000 TELECOPIER: 304-340-1 I30 ww. jocksorikelly.com DIRECT TELEPHONE: (304) 340-1008 DIRECT TELECOPIER: (304)
More informationOld Dominion Freight Line, Inc.
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of Earliest Event
More informationUNITED STATES DISTRICT COURT DISTRICT OF SOUTH CAROLINA CHARLESTON DIVISION
2:07-cv-00919-DCN Date Filed 02/08/2008 Entry Number 163 Page 1 of 7 UNITED STATES DISTRICT COURT DISTRICT OF SOUTH CAROLINA CHARLESTON DIVISION SECURITIES AND EXCHANGE COMMISSION, v. Plaintiff, CIVIL
More informationSouthwestern Public Service Company. Transmission Formula Rate 2013 True-up
Southwestern Public Service Company Transmission Formula Rate 2013 True-up Golden Spread Electric Cooperative, Inc. Information Request No. 1 July 28, 2014 1. For 2013, provide a detailed description of
More informationTax Reform Legislation Becomes the Law Impact of the Legislation on Corporate Taxpayers
Tax Reform Legislation Becomes the Law Impact of the Legislation on Corporate Taxpayers The House and Senate approved, and President Trump signed into law, an amended version of the Conference Agreement
More informationBEFORE THE FLORIDA PUBLIC SERVICE COMMISSION. The following Commissioners participated in the disposition of this matter:
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION In re: Consideration of the tax impacts associated with Tax Cuts and Jobs Act of 2017 Florida Public Utilities Company - Gas. ISSUED: February 25, 2019 The
More informationPower and utility industry measures in new tax law
Power and utility industry measures in new tax law January 8, 2018 kpmg.com 1 Introduction The president on December 22, 2017, signed into law H.R. 1, originally known as the Tax Cuts and Jobs Act. The
More informationNOL - NOL Impairment Cost Benefit Analysis. Is contained in the following 3 pages. itm
NOL - NOL Impairment Cost Benefit Analysis Is contained in the following 3 pages itm Public Service Company of New Mexico NMPRC Case No. 16-00276-UT Cost-Benefit Analysis of Bonus Depreciation Test Period
More information/s/ John L. Carley Assistant General Counsel
John L. Carley Assistant General Counsel Law Department July 28, 2016 Christopher Psihoules, DAG Division of Law 124 Halsey Street, 5 th Floor P.O. Box 45029 Newark, NJ 07101 Christine M. Juarez, Esq.
More informationMarch 15, Informational Filing UNS Electric, Inc., Formula Transmission Service Rates Docket No. ER17-
88 E. Broadway Boulevard, Tucson, Arizona 85701 P.O. Box 711, Tucson, Arizona 85702 Amy Welander, Assistant General Counsel Telephone: 520-884-3655 Legal Department, HQE910 Fax: 520-884-3601 awelander@tep.com
More informationDEPARTMENT OF JUSTICE GENERAL COUNSEL DIVISION. March 1, 2018
ELLEN F. ROSENBLUM Attorney General FREDERICK M. BOSS Deputy Attorney General DEPARTMENT OF JUSTICE GENERAL COUNSEL DIVISION March 1, 2018 via E-mail Public Utility Commission of Oregon Attn: Filing Center
More informationJanuary 29, RE: Request for Immediate Guidance Regarding Pub. L. No Dear Messrs. Kautter and Paul:
January 29, 2018 The Honorable David J. Kautter Assistant Secretary for Tax Policy Department of the Treasury 1500 Pennsylvania Avenue, NW Washington, DC 20220 Mr. William M. Paul Principal Deputy Chief
More informationBEFORE THE FLORIDA PUBLIC SERVICE COMMISSION. associated with Tax Cuts and Jobs Act of 2017 FILED: July 25, 2018 for Tampa Electric Company.
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION In re: Consideration of the tax impacts DOCKET NO.: 20180045-EI associated with Tax Cuts and Jobs Act of 2017 FILED: July 25, 2018 for Tampa Electric Company.
More informationGREAT OAKS WATER COMPANY
GREAT OAKS WATER COMPANY California Public Utilities Commission Division of Water and Audits Room 3102 505 Van Ness Avenue San Francisco, CA 94102-3298 March 31, 2015 Advice Letter 244-W-A Great Oaks Water
More informationILED. HAND DELlVERE6 JUNO IN THE SUPREME COURT STATE OF OHIO APPEAL FROM THE OHIO BOARD OF TAX APPEALS BOARD OF TAX APPEALS COLUMBUS. OHIO ^'.
IN THE SUPREME COURT STATE OF OHIO APPEAL FROM THE OHIO BOARD OF TAX APPEALS COPLEY-FAIRLAWN SCHOOL DISTRICT BOARD OF EDUCATION Appellee, SUMMIT COUNTY BOARD OF REVISION, Appellant, SUPREME COURT CASE
More informationPRIOR TO ANY WORK COMMENCING ON QUARRY PROPERTY!!
QUARRY CONTRACTORS Certificate of Approval Permitting Procedures and Checklist Attached please find the entire application package for the DMM60Q Quarry Contractor Certificate of Approval. These forms
More informationKEEGAN WERLIN LLP ATTORNEYS AT LAW 265 FRANKLIN STREET BOSTON, MASSACHUSETTS March 17, 2014
KEEGAN WERLIN LLP ATTORNEYS AT LAW 265 FRANKLIN STREET BOSTON, MASSACHUSETTS 02110-3113 TELECOPIERS: (617) 951-1354 (617) 951-1400 (617) 951-0586 March 17, 2014 Mark Marini, Secretary Department of Public
More informationDocket No Second Set of Data Requests of the Division of Public Utilities and Carriers to National Grid December 21, Revenue Requirements
Docket No. 4770 Second Set of Data Requests of the Division of Public Utilities and Carriers to National Grid December 21, 2017 Revenue Requirements 2-1 Referring to Schedule MAL-1-ELEC, Page 1, please
More informationPUBLIC SERVICE COMMISSION OF WEST VIRGINIA
II ENTERED 0.6. Rs-A p-,-* CHARLESTON CASE NO. 84-702-G-42T Entered: February 26, 1985 STANDARD GAS COMPANY, a corporation, Jane Lew, Lewis County. In the matter of increased rates and charges. ORIGINAIj
More informationCaution: Election to Pay Tax at Entity Level
Caution: Election to Pay Tax at Entity Level On Friday, December 14, Governor Scott Walker signed 2017 Wisconsin Act 368. The law allows tax-option (S) corporations to elect to be taxed at the entity level
More informationDIRECT TESTIMONY AND EXHIBITS
Page of CA-T- DOCKET NO. 0-0 DIRECT TESTIMONY AND EXHIBITS OF RALPH C. SMITH, CPA THE DIVISION OF CONSUMER ADVOCACY SUBJECT: REVENUE REQUIREMENT Page of CA T- Docket No. 0-0 Page of ADIT balance for the
More informationRe: PPL Electric Utilities Corporation Transmission Service Charge Effective June 1, 2011 Docket No. M
PdE SCHELL,,; ArrOENETA Ar IMV Four Penn Center 1600 John F Kennedy Blvd. Philadelphia, PA 19103 215-587-1000 Main 215-587-1444 Main Fax www.postschell.com David B. MacGregor dmacgregor@postschell.com
More information~ Gulf Power. February 27, RESPONSE TO STAFF'S FIRST DATA REQUEST
General Counsel Corporate Secretary Ch1ef Compliance Officer 850 444 6550 tel 850 982 0178 cell 850 444 6744 tax jastonp@southernco com As noted in the 2018 Agreement, the 2017 Agreement and the 2017 Rate
More informationNovember 7, Ingrid Fenell, Executive Secretary Public Service Commission Post Office Box Brooks Street Charleston, West Virginia 25323
& - WEST VIRG~~IA 25541 TEL: (304) 743-5354 : (304) 743-4120 ~ ~ ~ ~ ~ ~ ~ ~ Ingrid Fenell, Executive Secretary Public Service Commission Post Office Box 8 12 201 Brooks Street Charleston, West Virginia
More informationTax Cuts and Jobs Act Real Estate Industry Impact. April 30, 2018 Mary Beth Saylor, CPA Brent A. Wilkinson, CPA, JD
Tax Cuts and Jobs Act Real Estate Industry Impact April 30, 2018 Mary Beth Saylor, CPA Brent A. Wilkinson, CPA, JD Topics for Today Rate Changes Business Interest Limitation Net Operating Losses Excess
More informationA JASM. Aqua Pennsylvania, Inc. and Aqua Pennsylvania Wastewater, Inc. Tax Cuts and Jobs Act of 2017 Docket No. M-2018~2641^42
A JASM RECEIVED MAR 9 2018 PA PUBLIC UTILITY COMMISSION SECRETARY'S BUREAU VIA FEDERAL EXPRESS March 9, 2018 Rosemary Chiavetta, Secretary Pennsylvania Public Utility Commission f 400 North Street Harrisburg,
More informationMarch 19, MidAmerican Central California Transco, LLC Docket No. ER
1050 Thomas Jefferson Street, NW Seventh Floor Washington, DC 20007 (202) 298-1800 Phone (202) 338-2416 Fax Douglas W. Smith (202) 298-1902 dws@vnf.com March 19, 2019 Via e-filing Kimberly D. Bose Secretary
More informationFebruary 14, Case No W-PWD-PC West Virginia-American Water Company, Boone-Raleigh Public Service District and Boone County Commission
201 Brooks Street, P.O. Box 812 Charleston, West Virginia 25323 Phone: (304) 340-0300 Fax: (304) 340-0325 February 14,20 19 Electronic Service Only Nicklaus A. Presley, Esq. Christopher L. Callas, Esq.
More informationBEFORE THE PENNSYLVANIA PUBLIC UTILITY COMMISSION. PENNSYLVANIA PUBLIC UTILITY COMMISSION v. PECO ENERGY COMPANY ELECTRIC DIVISION
PECO ENERGY COMPANY STATEMENT NO. BEFORE THE PENNSYLVANIA PUBLIC UTILITY COMMISSION PENNSYLVANIA PUBLIC UTILITY COMMISSION v. PECO ENERGY COMPANY ELECTRIC DIVISION DOCKET NO. R-0-000 DIRECT TESTIMONY WITNESS:
More informationDecember 8,2009. John White, SIU Claim Representative State Farm Insurance Company. White Hall, WV 26554
Phone: (304) 340-0300 F,21,Xf: (304) 340-0325 December 8,2009 John White, SIU Claim Representative State Farm Insurance Company 1 18 Tygart Mall Loop White Hall, WV 26554 Robert Brewer Robert s Towing
More informationAccounting Standards Update (ASU) No , Revenue from Contracts with Customers (Topic 606), issued by FASB. 2
Executive Summary When the Financial Accounting Standards Board (FASB) announced new financial accounting standards for recognizing revenue (herein referenced as ASC 606 ) 1 in May 2014 to replace existing
More informationApril 11,2019. Re: CaseNo. etro Tristate, Inc. v. Co~munity Pastor Care, LLC
* - April 11,2019 I ~ Ferrell ~ d Executive Secretary Public Service Co~ission 201 Brooks Street est Virginia 25301 - Re: CaseNo. etro Tristate, Inc. v. Co~munity Pastor Care, LLC Enc~osed for filing in
More informationINDEPENDENT CONTRACTORS Certificate of Approval Permitting Procedures
INDEPENDENT CONTRACTORS Certificate of Approval Permitting Procedures PLEASE READ INSTRUCTIONS CAREFULLY AS REQUIREMENTS HAVE CHANGED AS OF SEPTEMBER 1, 2010: ALL INFORMATION MUST BE SUBMITTED AND APPROVED
More informationIN THE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT, IN AND FOR PALM BEACH COUNTY, FLORIDA. v. CASE NO AH
IN THE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT, IN AND FOR PALM BEACH COUNTY, FLORIDA. THE STATE OF FLORIDA, et al., Plaintiffs, v. CASE NO. 95-1466-AH THE AMERICAN TOBACCO COMPANY, BROWN & WILLIAMSON
More informationPUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON * * * * * * * * * * * * * * * * * * HEARING TRANSCRIPT * * * * * * * * *
PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON * * * * * * * * * KENTUCKY FUEL CORPORATION * --COAL-SC-GI * * * * * * * * * * HEARING TRANSCRIPT * * * * * * * * * BEFORE: MICHAEL A. ALBERT, Chairman
More informationPRIVATE PLACEMENT MEMORANDUM DATED DECEMBER 5, 2006
NEW ISSUES Book-Entry Only PRIVATE PLACEMENT MEMORANDUM DATED DECEMBER 5, 2006 RATINGS: See RATINGS herein. In the opinion of Steptoe & Johnson PLLC, Bond Counsel, based upon an analysis of existing laws,
More informationOctober 1, 2015 VIA HAND DELIVERY & ELECTRONIC MAIL
Raquel J. Webster Senior Counsel October 1, 2015 VIA HAND DELIVERY & ELECTRONIC MAIL Luly E. Massaro, Commission Clerk Rhode Island Public Utilities Commission 89 Jefferson Boulevard Warwick, RI 02888
More informationTKOMAST.NIESEN ^mn crd _l fm M:?7 DirectDiaL ' August 25, 2009
THOMAS, LONG, RFC NIESEN & KENNARD '. l """" 1 " ' " f) JlHorneus ana L/ounseIlof'8 ai JLaw m T Kmmm^m^j7 TKOMAST.NIESEN ^mn crd _l fm M:?7 DirectDiaL 717.255.7641 ' f tniesen@ttanlaw.com.., August 25,
More informationGREAT OAKS WATER COMPANY
GREAT OAKS WATER COMPANY California Public Utilities Commission Division of Water and Audits Room 3102 505 Van Ness Avenue San Francisco, CA 94102-3298 May 31, 2018 P.O. Box 23490 San Jose, CA 95153 (408)
More informationWisconsin Tax-Option (S) Corporation Franchise or Income Tax Return
Form 5S For 2017 or taxable year beginning Complete form using BLACK INK. Corporation Name Wisconsin Tax-Option (S) Corporation Franchise or Income Tax Return M and ending M D D Y Y Y Y M M D D Y Y Y Y
More informationADOPTED REGULATION OF THE PUBLIC UTILITIES COMMISSION OF NEVADA. LCB File No. R Effective November 1, 2012
ADOPTED REGULATION OF THE PUBLIC UTILITIES COMMISSION OF NEVADA LCB File No. R152-10 Effective November 1, 2012 EXPLANATION Matter in italics is new; matter in brackets [omitted material] is material to
More informationSTATE OF NEW JERSEY BOARD OF PUBLIC UTILITIES
STATE OF NEW JERSEY BOARD OF PUBLIC UTILITIES In The Matter of the Petition of Public Service Electric and Gas Company for Approval of an Increase in Electric and Gas Rates and For Changes In the Tariffs
More informationWater Contamination Settlement
SIMPLE CLAIM FORM FOR BUSINESSES, NON-PROFIT OR GOVERNMENTAL ENTITIES Water Contamination Settlement You should complete this form if: Your Business (which includes commercial business, not for profit
More informationINDEPENDENT CONTRACTORS Revised 10/ 2012 Certificate of Approval Permitting Procedures and Checklist
INDEPENDENT CONTRACTORS Revised 10/ 2012 Certificate of Approval Permitting Procedures and Checklist Attached please find an entire application package for the DMM60C Independent Contractor Certificate
More informationTax Reform & Normalization Issues
www.pwc.com/us/utilities Tax Reform & Normalization Issues NARUC Presentation September 2017 Tax reform possibilities Agenda Tax reform update Potential impacts to utilities Normalization ruling update
More informationColumbia Management No-Fee SIMPLE IRA
Columbia Management No-Fee SIMPLE IRA An employer s guide to plan set-up Establishing a plan is easy 1. Read through this booklet before signing any forms. You may want to consult your tax and/or legal
More informationBEFORE THE ARKANSAS PUBLIC SERVICE COMMISSION
BEFORE THE ARKANSAS PUBLIC SERVICE COMMISSION IN THE MATTER OF THE JOINT ) APPLICATION OF LIBERTY UTILITIES ) (CENTRAL) CO., LIBERTY SUB CORP., ) AND THE EMPIRE DISTRICT ELECTRIC ) COMPANY FOR ALL NECESSARY
More informationCase 1:08-mc PLF Document 379 Filed 08/19/13 Page 1 of 14 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) ) ) ) ) ) ) ) ) )
Case 1:08-mc-00511-PLF Document 379 Filed 08/19/13 Page 1 of 14 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA In re BLACK FARMERS DISCRIMINATION LITIGATION This document relates to: ALL CASES
More informationKRASKIN, LESSE & COSSON, AlTORNEYS AT LAW MANAGEMENT
r! KRASKIN, LESSE & COSSON, AlTORNEYS AT LAW MANAGEMENT TELECOMMUNICATIONS LLP CONSULTANTS 2120 L Street, N.W., Suite 520 Telephone (202) 296-8890 Washington, D.C. 20037 Telecopier (202) 296-8893 September
More information