KEEGAN WERLIN LLP ATTORNEYS AT LAW 265 FRANKLIN STREET BOSTON, MASSACHUSETTS March 17, 2014
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1 KEEGAN WERLIN LLP ATTORNEYS AT LAW 265 FRANKLIN STREET BOSTON, MASSACHUSETTS TELECOPIERS: (617) (617) (617) March 17, 2014 Mark Marini, Secretary Department of Public Utilities One South Station Boston, Massachusetts Re: Aquarion Water Company of Massachusetts, Inc., D.P.U Dear Mr. Marini: Enclosed please find an original and nine copies of the tariff of Aquarion Water Company of Massachusetts, Inc. (the "Company") for authorization and approval by the Department of Public Utilities (the "Department") to institute a surcredit to its existing rates for effect on January 1, The surcredit will flow through to the Company s customers the benefits of the Tangible Property Regulations promulgated by the United States Internal Revenue Service on September 13, Also enclosed herewith is the Company s Petition for Approval, the direct testimony of Troy M. Dixon, who is employed by Aquarion Water Company of Connecticut, an affiliate of the Company, as Director of Rates and Regulation, and Exhibit TMD-1 thereto, as well as a check in the amount of $ to cover the filing fee. The Company would prefer not to defer the benefits of the associated refund to its customers until a future base rate case and is instead seeking to flow through the tax benefits effective January 1, In addition, the Company is filing in early 2014 in order to permit the Department sufficient opportunity to review the filing in advance of its effective date. Please acknowledge receipt of this filing by date-stamping the enclosed copy of this letter
2 and returning it to me in the envelope provided. Thank you for your attention to this matter. Sincerely, Jon N. Bonsall On behalf of Aquarion Water Company of Massachusetts, Inc. Cc. Encl. Ann Berwick, Chairman Rebecca Tepper, Esq., General Counsel Kevin Brannelly, Rates & Revenue Requirements Nancy Stevens, Consumer Division John Geary, Assistant Attorney General Chairmen, Boards of Selectmen, and Town Clerks in Cohasset, Hingham, Hull and Oxford
3 Aquarion Water Company of Massachusetts, Inc. M.D.P.U. No. 2 Original Sheet No. 31 The following Tangible Property Regulation ( TPR ) surcharge is applicable to all metered and fire service customers located within the Company s franchise area. The surcredit reflected below is being made by Aquarion Water Company of Massachusetts, Inc. (the Company ) through a tax benefit to the Company by the Internal Revenue Service ( IRS ) pursuant to IRS Revenue Procedure ( Procedure ). The Procedure allows the Company to adopt an alternative method for determining how capital expenditures can be treated for federal tax purposes, allowing certain expenditures that were historically considered as capital for tax purposes to be treated as expenses for tax purposes. The surcredit is a result of the Company s adoption of this alternative tax treatment related to mains, services and hydrants. In the event that the IRS subsequently disallows all or part of the TPR credit that the Company has or was expecting to credit to customers: (1) If the total amount that has been approved by the Department as the basis of the surcredit to customers is different than the amount allowed by the IRS: a. Within ten days of the receipt by the Company of a formal notice from the IRS adjusting the amount of the TPR credit, the Company shall make a compliance filing with the Department reconciling the amount of the surcredit to customers' bills in order to reflect the amount of any such IRS adjustment on a going forward basis. The surcredit shall be adjusted or, in the case of complete disallowance by the IRS, eliminated. b. The Company shall be authorized to defer on its accounting and financial records and include for recovery or refund in its next general rate application the amount that has been recovered from customers that is different from that amount allowed by the IRS. SURCREDIT The surcredit reduces customer rates by $410,000 or 3.23 percent per customer and shall be applied over a twelve (12) month period. TERMS OF SURCREDIT The surcredit will apply for a period of 12 months, beginning on January 1, The surcredit shall not apply to the water treatment facility surcharges for the Company s Service Area A. Issued: March 17, 2014 Effective: January 1, 2015 By: Troy M. Dixon Title: Director, Rates and Regulation
4 COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF PUBLIC UTILITIES Application and Petition of Aquarion Water Company of ) Massachusetts, Inc., pursuant to M.G.L. c. 165 and ) D.P.U M.G.L. c. 164 for Approval and Authorization to institute ) a surcredit as of January 1, 2015 to its existing rates in order ) to refund to its customers the benefits of the Tangible ) Property Regulations promulgated by the United States ) Internal Revenue Service on September 13, 2013, and for ) such other Approval and Authorization as may be Deemed ) Necessary or Appropriate in connection with the foregoing ) ) PETITION FOR APPROVAL Pursuant to M.G.L. c. 164 and M.G.L. c. 165, Aquarion Water Company of Massachusetts, Inc. (the Company or Aquarion ) respectfully requests that the Department of Public Utilities (the Department ) approve the Company s petition to institute a surcredit, or reduction, to its existing rates as of January 1, 2015 in order to refund to its customers the benefits of the Tangible Property Regulations (the TPR ) promulgated by the United States Internal Revenue Service (the IRS ) on September 13, INTRODUCTION The IRS promulgated final regulations on September 13, 2013 which provide the framework for distinguishing capital expenditures from deductible business expenses for tax purposes. The TPR applies to tax years after January 1, 2014; however, companies may elect to apply the new regulations to a prior tax year (i.e., early-adopt). Thus, Aquarion plans to adopt the TPR for the 2013 tax year in the return to be filed with the IRS on or before September 15, Previously, regulated utilities treated repairs and maintenance expense the same for book and tax purposes. Under the new IRS regulations, certain expenditures such as water main replacements are deductible for tax purposes in the year in which the expenditure is incurred. 1
5 The expenditures will continue to be capitalized and depreciated for book purposes. The result is a significant timing difference that can substantially reduce the current tax liability of the operating utility. Aquarion is proposing to adopt the TPR in its 2013 tax return through a catch-up deduction, resulting in an anticipated cumulative benefit of approximately $410,000, or 3.23 percent on an average customer s base water bill. This amount is based on applying the change in tax treatment to replacements of water mains, services, and hydrants installed by the Company during calendar years 2007 through 2013 and is subject to the amount of actual taxes paid by Aquarion over the tax years still subject to audit and/or adjustment (i.e., open tax periods) of 2011, 2012 and The Company s calculation of the surcredit which is included with this filing is subject to acceptance and potential audit by the IRS of the Company s forthcoming filing as noted below. Accordingly, although Aquarion does not expect the final IRS determination to change substantially the amount of the tax benefit received by the Company as reflected in this filing, Aquarion has included a reconciling mechanism as noted below in order to ensure accuracy. Aquarion will file its tax return with the IRS in mid September Upon such filing, the Company will file with the Department an updated Exhibit A to confirm the specific amount of the accumulated refund based on that filing and the corresponding calculation of the surcredit. The Company s proposal passes the benefit of this refund to its customers commencing as of January 1, 2015 over the course of 12 months. In the event that the IRS subsequently disallows all or part of the TPR credit that Aquarion has or was expecting to credit to customers, the Company would propose the following: 2
6 (1) If the total amount that has been approved by the Department as the basis of the surcredit to customers is different than the amount allowed by the IRS: a. Within ten days of the receipt by the Company of a formal notice from the IRS adjusting the amount of the TPR credit, the Company shall make a compliance filing with the Department reconciling the amount of the surcredit to customers' bills in order to reflect the amount of any such IRS adjustment on a going forward basis. The surcredit shall be adjusted or, in the case of complete disallowance by the IRS, eliminated. b. The Company shall be authorized to defer on its accounting and financial records and include for recovery or refund in its next general rate application the amount that has been recovered from customers that is different from that amount allowed by the IRS. Department Precedent Aquarion s request is consistent with Department precedent. Specifically, on October 22, 1986, the federal Tax Reform Act of 1986 (the Act ) became law. On its own initiative, the Department at that time opened a limited investigation in docket D.P.U in order to consider an immediate adjustment to utility rates. Investigation by the Department of Public Utilities on its own Motion into the Effect of the Reduction in Federal Income Tax Rates Charged by Electric, Telephone, Gas, and Water Companies, D.P.U (1987). The Department s intent was to pass through to ratepayers the benefits arising from the decrease in the federal corporate tax rate under the Act. The investigation was limited in that the Department focused exclusively on the ratemaking implications of the reduction in the corporate tax rate. Investigation by the Department of Public Utilities on its own Motion into the Effect of 3
7 the Reduction in Federal Income Tax Rates Charged by Electric, Telephone, Gas, and Water Companies, D.P.U A, at 9-10 (1987). Specifically, the Department noted that in order to ensure that utility rates in the Commonwealth remain just and reasonable [it] shall determine for each company the impact that the reduction in the federal corporate tax rate will have on the company s retail rates and order an appropriate adjustment to reflect that reduction. Id, at 12. The Company s petition in the instant proceeding accomplishes the same goal with regard to the surcredit, to the benefit of the Company s customers. In addition, the Company s proposed reduction can be computed in a simple manner, is significant and is known and measurable, all of which were significant considerations in the Department s decision in D.P.U A. Id, at 7. See also Aquarion Water Company of Massachusetts, Inc., D.P.U (2013); National Grid, D.P.U (2010). COMPANY S REQUEST The Company petitions the Department to recognize the impact from the TPR and the associated catch-up adjustment, to allow its customers to receive the timely benefits of the associated reduction in tax liability, and to approve the twelve month 3.23 percent surcredit for effect as of January 1, 2015 as a known and measurable change which is significant and easily calculated. WHEREFORE, for the reasons set forth in this Petition and in the testimony and exhibits of the Company s witness, the Company respectfully requests that the Department: ORDER: That the tariff set forth and attached hereto, as updated by the Company s filing in September 2014, is just and reasonable and is approved; and ORDER: Such other and further order and approvals as may be necessary or appropriate. 4
8 Respectfully submitted, AQUARION WATER COMPANY OF MASSACHUSETTS, INC. By its attorney, Jon N. Bonsall Keegan Werlin LLP 265 Franklin Street Boston, MA (617) Dated: March 17,
9 THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF PUBLIC UTILITIES D.P.U AQUARION WATER COMPANY OF MASSACHUSETTS, INC. Application and Petition of Aquarion Water Company of Massachusetts, Inc., pursuant to M.G.L. c. 165 and M.G.L. c. 164 for Approval and Authorization to institute a surcredit as of January 1, 2015 to its existing rates in order to refund to its customers the benefits of the Tangible Property Regulations DIRECT PREFILED TESTIMONY OF TROY M. DIXON
10 Q. Please state your name and business address. A. My name is Troy M. Dixon and my business address is 600 Lindley Street, Bridgeport, Connecticut Q. By whom are you employed? A. I am employed by Aquarion Water Company of Connecticut ( AWCCT ), an affiliate of Aquarion Water Company of Massachusetts, Inc. (the Company or AWCMA ), as Director of Rates and Regulation. Q. Please describe your educational background. A. I have a Bachelor s Degree in economics and accounting from the College of the Holy Cross in Worcester, MA. Q. What has been your business experience? A. I was hired by AWCCT in February 2003, as a Regulatory Compliance Specialist. During my employment, I have taken on positions of increasing responsibility. In October 2009, I was promoted to Director of Rates and Regulation for AWCCT where I am responsible for the preparation and presentation of rate case filings for AWCCT and other regulated water affiliates. Q. Have you previously testified or submitted written testimony before regulatory agencies? A. Yes. I have testified on behalf of Aquarion Water Company s regulated water utility subsidiaries in rate filings and/or other proceedings in Massachusetts, Connecticut, and New Hampshire. Specifically, as relates to the Department of Public Utilities (the Department ), I testified in the Company s 2008 rate proceeding, D.P.U , Petition of Aquarion Water Company of Massachusetts to the Department of Public Utilities for a 2
11 General Increase as set forth in M.D.P.U. No. 1. Additionally, I testified in the Company s 2011 rate proceeding, D.P.U , Petition of Aquarion Water Company of Massachusetts, Inc., for Approval of a General Rate Increase as set forth in Tariff M.D.P.U. No. 2. Most recently, I testified in the Company s previous rate reduction proceeding, D.P.U , for Approval and Authorization to Reduce its Water Treatment Plant Surcharge. Q. Are you generally familiar with the business and financing activities of the Company? A. Yes, I am. Q. What is the purpose of your testimony? A. In this proceeding, the Company is seeking authorization from the Department to lower customer rates by $410,000 or 3.23 percent. This will be implemented as a surcredit on customer bills effective January 1, The following exhibit has been prepared in conjunction with this filing. Exhibit TMD-1: Tangible Property Regulations Credit (TPRC) Determination. Q. Was this exhibit prepared by you or under your supervision and direction? A. Yes. Q. Please provide a brief overview of the Tangible Property Regulations ( TPR ) which were promulgated by the Internal Revenue Service ( IRS ) in September 2013 and how they apply to Aquarion. A. "Revenue Procedure " allows AWCMA to adopt an alternative method for determining how capital expenditures can be treated for federal tax purposes, allowing certain expenditures that were historically considered as capital for tax purposes to now 3
12 be treated as expenses for tax purposes. The TPR allow for the immediate deduction of qualifying capital spending that otherwise would have been deducted over the book life of an asset. These final regulations were issued in September 2013, for tax years beginning on or after January 1, 2014, but permit early adoption, which the Company is proposing to do with its 2013 tax filing. This provides an opportunity for a regulated utility like AWCMA that has been addressing its aging infrastructure needs by systematically replacing components of its water supply system to share the tax savings derived from those investments with its customers by reducing customer bills. The IRS procedure allows the Company to reflect a catch-up adjustment to be adopted on its 2013 Federal Tax Return and reach back for refunds of taxes paid on or after January 1, The Company has proposed to reflect this change in its 2013 tax filing, which is due to be filed on or before September 15, The Company has identified this opportunity to adopt the TPR and pass back the catch-up adjustment to its customers through this rate reduction or surcredit. Q. Please explain how the Company calculated the tax credit, including what assets Aquarion chose to cover and why. A. This amount is based on applying the change in tax treatment to replacements of water mains, services, and hydrants installed by the Company during the calendar years 2007 through 2013 and is subject to the amount of actual taxes paid by the Company for tax years 2011, 2012, and 2013 that are still subject to the IRS audit and/or adjustment (i.e., open tax periods). The Company s calculation of the surcredit which is included with this filing as Exhibit TMD-1 is subject to acceptance and potential audit by the IRS of the Company s forthcoming tax filing. 4
13 Q. Has the Department considered a similar reduction in the Surcharge? A. The Company s request is consistent with Department precedent. Specifically, on October 22, 1986, the federal Tax Reform Act of 1986 (the Act ) became law. On its own initiative, the Department at that time opened a limited investigation in docket D.P.U in order to consider an immediate adjustment to utility rates. Investigation by the Department of Public Utilities on its own Motion into the Effect of the Reduction in Federal Income Tax Rates Charged by Electric, Telephone, Gas, and Water Companies, D.P.U (1987). The Department s intent was to pass through to ratepayers the benefits arising from the decrease in the federal corporate tax rate under the Act. The investigation was limited in that the Department focused exclusively on the ratemaking implications of the reduction in the corporate tax rate. Investigation by the Department of Public Utilities on its own Motion into the Effect of the Reduction in Federal Income Tax Rates Charged by Electric, Telephone, Gas, and Water Companies, D.P.U A, at 9-10 (1987). Specifically, the Department noted that in order to ensure that utility rates in the Commonwealth remain just and reasonable [it] shall determine for each company the impact that the reduction in the federal corporate tax rate will have on the company s retail rates and order an appropriate adjustment to reflect that reduction. Id, at 12. The Company s petition in the instant proceeding accomplishes the same goal with regard to the Surcredit, to the benefit of the Company s customers. In addition, the Company s proposed reduction can be computed in a simple manner, is significant and is known and measurable, all of which were significant considerations in the Department s decision in D.P.U A. Id, at 7. See also Aquarion Water 5
14 Company of Massachusetts, Inc., D.P.U (2013); National Grid, D.P.U (2010). Q. Please explain how the Company calculated the surcredit. A. The calculation of the surcredit is included in Exhibit TMD-1. The surcredit is based on the TPRC of $410,000 1 divided by applicable revenues. Applicable revenues become those adopted in D.P.U and D.P.U The total revenues authorized therein are reduced for revenues associated with the Hingham Water Treatment Plant ( HWTP ) surcharges as well as miscellaneous water service revenues. The resultant figure is the basis for the base rates of all customers across the Company s three systems. Base rates are the basic service charge and volumetric rates for metered customers and the fixed charges for fire customers. The surcredit does not impact the HWTP surcharges. Q. Will the surcredit apply equally to customers in each of the communities served by the Company in Massachusetts? A. Yes. Q. How long will the surcredit remain in effect? A. The surcredit will remain in effect for a 12-month period, or until the full $410,000 is returned to customers. Q. Please explain the timeframe involved for filing with the IRS and the review process followed by the IRS. 1 The $410,000 consists of AWCMA's Federal and State income tax liabilities for the years 2011, 2012, and The Federal taxes paid during this period amounted to $223,000, $116,000 and $3,000 for 2011, 2012, and 2013, respectively. The Massachusetts taxes paid during this period amounted to $44,000, $23,000, and $1,000 for 2011, 2012, and 2013, respectively. 6
15 A. The Company will file its 2013 tax return with the IRS on or before September 15, Through that filing, the Company will be allowed to capture eligible repair tax deductions for prior years. Subsequent to the Company s filing of its 2013 tax return, the IRS will provide the Company with a notification indicating the IRS s timing to audit the Company s return. Q. Please provide an overview of the true-up which the Company will submit to the Department in the fall once the filing is formally made with the IRS. A. The Company will file its tax return with the IRS in mid September Upon such filing, the Company will file with the Department an updated Exhibit TMD-1 to confirm the specific amount of the accumulated benefit based on that filing and the corresponding calculation of the surcredit. Q. Please explain the reconciling mechanism which the Company has proposed and how the Company arrived at its proposed implementation date of January 1, A. The Company does not expect the final IRS determination to change substantially the amount of the tax benefit received by the Company as reflected in this filing and has included a reconciling mechanism in order to ensure accuracy. As stated above, the Company will file its tax return with the IRS in mid September In the event that the IRS subsequently disallows all or part of the TPR credit that Aquarion has or was expecting to credit to customers, the Company would propose the following: (1) If the total amount that has been approved by the Department as the basis of the surcredit to customers is different than the amount allowed by the IRS: 7
16 a. Within ten days of the receipt by the Company of a formal notice from the IRS adjusting the amount of the TPR credit, the Company shall make a compliance filing with the Department reconciling the amount of the surcredit to customers' bills in order to reflect the amount of any such IRS adjustment on a going forward basis. The surcredit shall be adjusted or, in the case of complete disallowance by the IRS, eliminated. b. The Company shall be authorized to defer on its accounting and financial records and include for recovery or refund in its next general rate application the amount that has been recovered from customers that is different from that amount allowed by the IRS. The January 1, 2015 date will allow the IRS time to respond to the tax return and give the Company sufficient time to make the appropriate adjustments to the surcredit before it is applied to customer bills. Q. Does this conclude your testimony? A. Yes, it does. 8
17
18 Exhibit TMD-1 - Tangible Property Regulation Credit (TPRC) Determination I. Calculation of Tangible Property Regulation Credit Percentage Numerator Amount to be Credited back to Ratepayers 1 $ 410,000 Number of Years Applied 1 Annual TPRC Due to Ratepayers (a) 410,000 Denominator Calculation of Base Revenue Revenue allowed per DPU A $ 16,552,781 Treatment Surcharge allowed per DPU A (4,728,840) Revenue reduced per DPU ,000 Less Miscellaneous Charges (66,542) Base Retail Revenues (b) $ 12,683,399 Percentage of Credit Applied to Bills (a)/(b) 3.23% 1 The $410,000 consists of AWCMA's Federal and State tax liabilities for the years 2011, 2012, and The Federal taxes paid during this period amounted to $223,000, $116,000 and $3,000 for 2011, 2012, and 2013, respectively. The Massachusetts taxes paid during this period amounted to $44,000, $23,000, and $1,000 for 2011, 2012, and 2013, respectively.
19 THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF PUBLIC UTILITIES Aquarion Water Company of Massachusetts, Inc., D.P.U Application and Petition of Aquarion Water Company of ) Massachusetts, Inc., pursuant to M.G.L. c. 165 and ) D.P.U M.G.L. c. 164 for Approval and Authorization to institute ) a surcredit as of January 1, 2015 to its existing rates in order ) to refund to its customers the benefits of the Tangible ) Property Regulations promulgated by the United States ) Internal Revenue Service on September 13, 2013, and for ) such other Approval and Authorization as may be Deemed ) Necessary or Appropriate in connection with the foregoing ) ) APPEARANCE OF COUNSEL In the above-entitled proceeding, I hereby appear for and on behalf of Aquarion Water Company of Massachusetts, Inc. Jon N. Bonsall Keegan Werlin LLP 265 Franklin Street Boston, MA Dated: March 17, 2014
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