Common Equity

6 Months Ended

Jun. 30, 2013

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:

Shares outstanding, January 1	110,987,400
Equity-based compensation plans (Note 5(b))	(23,374	)
Other (a)	(20,357	)
Shares outstanding, June 30	110,943,669

(a) Includes shares transferred from employees to Alliant Energy to satisfy tax withholding requirements in connection with the vesting of certain restricted stock under the equity-based compensation plans.

Dividend Restrictions - As of June 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $430 million. As of June 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $61 million for the remainder of 2013.

Restricted Net Assets of Subsidiaries - As of June 30, 2013, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.1 billion and $1.5 billion, respectively.

Capital Transactions with Subsidiaries - For the six months ended June 30, 2013, IPL received capital contributions of $60.0 million from its parent company. For the six months ended June 30, 2013, IPL and WPL each paid common stock dividends of $63.5 million and $58.2 million, respectively, to its parent company.

IPL [Member]

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:

Shares outstanding, January 1	110,987,400
Equity-based compensation plans (Note 5(b))	(23,374	)
Other (a)	(20,357	)
Shares outstanding, June 30	110,943,669

(a) Includes shares transferred from employees to Alliant Energy to satisfy tax withholding requirements in connection with the vesting of certain restricted stock under the equity-based compensation plans.

Dividend Restrictions - As of June 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $430 million. As of June 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $61 million for the remainder of 2013.

Restricted Net Assets of Subsidiaries - As of June 30, 2013, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.1 billion and $1.5 billion, respectively.

Capital Transactions with Subsidiaries - For the six months ended June 30, 2013, IPL received capital contributions of $60.0 million from its parent company. For the six months ended June 30, 2013, IPL and WPL each paid common stock dividends of $63.5 million and $58.2 million, respectively, to its parent company.

WPL [Member]

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:

Shares outstanding, January 1	110,987,400
Equity-based compensation plans (Note 5(b))	(23,374	)
Other (a)	(20,357	)
Shares outstanding, June 30	110,943,669

(a) Includes shares transferred from employees to Alliant Energy to satisfy tax withholding requirements in connection with the vesting of certain restricted stock under the equity-based compensation plans.

Dividend Restrictions - As of June 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $430 million. As of June 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $61 million for the remainder of 2013.

Restricted Net Assets of Subsidiaries - As of June 30, 2013, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.1 billion and $1.5 billion, respectively.

Capital Transactions with Subsidiaries - For the six months ended June 30, 2013, IPL received capital contributions of $60.0 million from its parent company. For the six months ended June 30, 2013, IPL and WPL each paid common stock dividends of $63.5 million and $58.2 million, respectively, to its parent company.