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Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Defined Benefit Plan Disclosure [Line Items]

Assumptions Used To Measure Benefit Plans

The assumptions for defined benefit pension and other postretirement benefits plans at the measurement date of December 31 were as follows:



Alliant Energy	Defined Benefit Pension Plans												Other Postretirement Benefits Plans
	2013				2012				2011				2013	2012	2011
Discount rate for benefit obligations	4.97%				4.11%				4.86%				4.59%	3.82%	4.60%
Discount rate for net periodic cost	4.11%				4.86%				5.56%				3.82%	4.60%	5.25%
Expected rate of return on plan assets	7.60%				7.90%				7.90%				7.40%	7.50%	7.00%
Rate of compensation increase	3.50	%	-	4.50%	3.50	%	-	4.50%	3.50	%	-	4.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A				N/A				N/A				7.00%	7.50%	8.00%
Ultimate trend rate	N/A				N/A				N/A				5.00%	5.00%	5.00%



IPL	Qualified Defined Benefit Pension Plan			Other Postretirement Benefits Plans
	2013	2012	2011	2013	2012	2011
Discount rate for benefit obligations	5.05%	4.20%	4.95%	4.55%	3.76%	4.60%
Discount rate for net periodic cost	4.20%	4.95%	5.70%	3.76%	4.60%	5.25%
Expected rate of return on plan assets	7.60%	7.90%	7.90%	7.50%	7.40%	7.30%
Rate of compensation increase	3.50%	3.50%	3.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A	N/A	N/A	7.00%	7.50%	8.00%
Ultimate trend rate	N/A	N/A	N/A	5.00%	5.00%	5.00%



WPL	Qualified Defined Benefit Pension Plan			Other Postretirement Benefits Plans
	2013	2012	2011	2013	2012	2011
Discount rate for benefit obligations	5.05%	4.20%	4.95%	4.56%	3.81%	4.60%
Discount rate for net periodic cost	4.20%	4.95%	5.70%	3.81%	4.60%	5.25%
Expected rate of return on plan assets	7.60%	7.90%	7.90%	7.20%	7.00%	6.30%
Rate of compensation increase	3.50%	3.50%	3.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A	N/A	N/A	7.00%	7.50%	8.00%
Ultimate trend rate	N/A	N/A	N/A	5.00%	5.00%	5.00%

Medical Cost Trend On Covered Charges

A 1% change in the medical trend rates for 2013, holding all other assumptions constant, would have the following effects (in millions):



	Alliant Energy					IPL					WPL
	1% Increase		1% Decrease			1% Increase		1% Decrease			1% Increase		1% Decrease
Effect on total of service and interest cost components		$0.4		($0.3	)		$0.2		($0.2	)		$0.2		($0.2	)
Effect on postretirement benefit obligation	2.4		(2.2		)	1.1		(1.0		)	1.2		(1.1		)

Defined Benefit Pension And Other Postretirement Benefits Plans

The components of net periodic benefit costs (credits) for Alliant Energy’s, IPL’s and WPL’s sponsored defined benefit pension and other postretirement benefits plans are included in the tables below (in millions). In the “IPL” and “WPL” tables below, the defined benefit pension plans costs represent those respective costs for IPL’s and WPL’s bargaining unit employees covered under the qualified plans that are sponsored by IPL and WPL, respectively, as well as amounts directly assigned to each of IPL and WPL related to IPL’s and WPL’s current and former non-bargaining employees who are participants in the Alliant Energy and Corporate Services sponsored qualified and non-qualified defined benefit pension plans. In the “IPL” and “WPL” tables below, the other postretirement benefits plans costs (credits) represent costs (credits) for IPL and WPL employees, respectively.



Alliant Energy	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
Alliant Energy	2013			2012			2011			2013			2012			2011
Service cost		$15.7			$13.5			$11.4			$6.3			$6.9			$7.0
Interest cost	49.0			51.6			52.0			8.5			10.2			12.3
Expected return on plan assets (a)	(74.0		)	(68.8		)	(63.8		)	(8.1		)	(7.5		)	(7.9		)
Amortization of prior service cost (credit) (b)	0.2			0.3			0.7			(11.9		)	(12.0		)	(10.0		)
Amortization of actuarial loss (c)	36.2			33.3			21.1			4.9			6.3			5.3
Additional benefit costs (d) (e)	9.0			0.1			10.2			—			—			—
Settlement losses (f)	—			5.4			1.1			—			—			—
		$36.1			$35.4			$32.7			($0.3	)		$3.9			$6.7



IPL	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
IPL	2013			2012			2011			2013			2012			2011
Service cost		$8.6			$7.5			$6.1			$2.9			$3.0			$2.6
Interest cost	22.9			24.1			24.0			3.6			4.4			5.5
Expected return on plan assets (a)	(35.2		)	(32.6		)	(29.7		)	(5.6		)	(5.1		)	(5.4		)
Amortization of prior service cost (credit) (b)	0.1			0.2			0.3			(6.3		)	(6.3		)	(5.0		)
Amortization of actuarial loss (c)	15.2			14.1			8.7			2.7			3.5			2.9
Additional benefit costs (d) (e)	2.6			—			2.8			—			—			—
		$14.2			$13.3			$12.2			($2.7	)		($0.5	)		$0.6



WPL	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
WPL	2013			2012			2011			2013			2012			2011
Service cost		$5.9			$5.2			$4.5			$2.5			$2.7			$2.9
Interest cost	20.7			21.6			21.6			3.4			4.1			4.9
Expected return on plan assets (a)	(31.9		)	(29.6		)	(27.3		)	(1.3		)	(1.3		)	(1.3		)
Amortization of prior service cost (credit) (b)	0.3			0.4			0.3			(3.9		)	(3.9		)	(3.4		)
Amortization of actuarial loss (c)	17.1			15.7			10.1			1.9			2.3			2.1
Additional benefit costs (d) (e)	0.6			0.1			0.7			—			—			—
		$12.7			$13.4			$9.9			$2.6			$3.9			$5.2


(a)	The expected return on plan assets is based on the expected rate of return on plan assets and the fair value approach to the market-related value of plan assets.


(b)	Unrecognized prior service costs (credits) for the postretirement benefits plans are amortized over the average future service period to full eligibility of the participants of each plan.


(c)	Unrecognized net actuarial gains or losses in excess of 10% of the greater of the plans’ benefit obligations or assets are amortized over the average future service lives of plan participants, except for the Cash Balance Plan where gains or losses outside the 10% threshold are amortized over the time period the participants are expected to receive benefits.

(d)

In 2013, Alliant Energy filed a stipulation agreement with the Court related to the class-action lawsuit against the Cash Balance Plan. As a result, Alliant Energy recognized $9.0 million of additional benefits costs in 2013 related to the agreement. IPL recognized $5.5 million ($2.6 million directly assigned and $2.9 million allocated by Corporate Services) and WPL recognized $2.8 million ($0.6 million directly assigned and $2.2 million allocated by Corporate Services) of additional benefits costs in 2013 related to the agreement. Refer to Note 16(c) for additional information regarding the Cash Balance Plan.

(e)

Alliant Energy reached an agreement with the IRS, which resulted in a favorable determination letter for the Cash Balance Plan in 2011. The agreement with the IRS required Alliant Energy to amend the Cash Balance Plan, which was completed in 2011 resulting in aggregate additional benefits of $10.2 million paid by Alliant Energy to certain former participants in the Cash Balance Plan in 2011. Alliant Energy recognized $10.2 million of additional benefits costs in 2011 related to these benefits. IPL recognized $6.3 million ($2.8 million directly assigned and $3.5 million allocated by Corporate Services) and WPL recognized $3.4 million ($0.7 million directly assigned and $2.7 million allocated by Corporate Services) of additional benefits costs in 2011 related to these benefits. Refer to Note 16(c) for additional information regarding the Cash Balance Plan.


(f)	Settlement losses related to payments made to retired executives of Alliant Energy.

Schedule Of Qualified And Non-Qualified Pension And Other Postretirement Benefits Costs

The following table includes the allocated qualified and non-qualified pension and other postretirement benefits costs (credits) associated with Corporate Services employees providing services to IPL and WPL (in millions):



	Pension Benefits Costs (a)						Other Postretirement Benefits Costs (Credits)
	2013		2012		2011		2013			2012		2011
IPL		$4.8		$4.9		$5.8		($0.3	)		$0.1		$0.3
WPL	3.6		3.6		4.2		(0.2		)	0.1		0.2


(a)	Refer to IPL’s and WPL’s “Net Periodic Benefit Costs (Credits)” tables above for additional benefits costs related to the Cash Balance Plan allocated to IPL and WPL by Corporate Services in 2013 and 2011.

Estimated Amortization From Regulatory Assets And Regulatory Liabilities On The Consolidated Balance Sheets And Accumulated Other Comprehensive Loss On Alliant Energy's Consolidated Balance Sheet Into Net Periodic Benefit Cost

The estimated amortization from “Regulatory assets” and “Regulatory liabilities” on the Consolidated Balance Sheets and AOCL on Alliant Energy’s Consolidated Balance Sheet into net periodic benefit cost in 2014 is as follows (in millions):



	Alliant Energy					IPL					WPL
			Other					Other					Other
	Defined Benefit		Postretirement			Defined Benefit		Postretirement			Defined Benefit		Postretirement
	Pension Plans		Benefits Plans			Pension Plans		Benefits Plans			Pension Plans		Benefits Plans
Actuarial loss		$19.5		$2.4			$8.0		$1.1			$9.2		$1.2
Prior service cost (credit)	—		(11.9		)	—		(6.3		)	0.3		(3.9		)
		$19.5		($9.5	)		$8.0		($5.2	)		$9.5		($2.7	)

Funded Status Of Benefit Plans

A reconciliation of the funded status of Alliant Energy’s qualified and non-qualified defined benefit pension and other postretirement benefits plans to the amounts recognized on Alliant Energy’s Consolidated Balance Sheets at December 31 was as follows (in millions):



Alliant Energy	Defined Benefit						Other Postretirement
	Pension Plans						Benefits Plans
	2013			2012			2013			2012
Change in projected benefit obligation:
Net projected benefit obligation at January 1		$1,207.5			$1,081.4			$223.2			$224.2
Service cost	15.7			13.5			6.3			6.9
Interest cost	49.0			51.6			8.5			10.2
Plan participants’ contributions	—			—			2.6			2.7
Additional benefit costs	9.0			0.1			—			—
Actuarial (gain) loss	(94.1		)	135.4			(13.2		)	(1.6		)
Gross benefits paid	(73.7		)	(74.5		)	(18.7		)	(19.2		)
Net projected benefit obligation at December 31	1,113.4			1,207.5			208.7			223.2
Change in plan assets:
Fair value of plan assets at January 1	965.6			897.4			123.1			120.4
Actual return on plan assets	128.5			126.9			14.4			14.3
Employer contributions	2.5			15.8			3.5			4.9
Plan participants’ contributions	—			—			2.6			2.7
Gross benefits paid	(73.7		)	(74.5		)	(18.7		)	(19.2		)
Fair value of plan assets at December 31	1,022.9			965.6			124.9			123.1
Under funded status at December 31		($90.5	)		($241.9	)		($83.8	)		($100.1	)



Alliant Energy	Defined Benefit						Other Postretirement
	Pension Plans						Benefits Plans
	2013			2012			2013			2012
Amounts recognized on the Consolidated Balance Sheets consist of:
Non-current assets		$—			$—			$14.5			$3.5
Other current liabilities	(2.4		)	(2.4		)	(4.8		)	(2.8		)
Pension and other benefit obligations	(88.1		)	(239.5		)	(93.5		)	(100.8		)
Net amount recognized at December 31		($90.5	)		($241.9	)		($83.8	)		($100.1	)
Amounts recognized in Regulatory Assets, Regulatory Liabilities and AOCL consist of (a):
Net actuarial loss		$348.6			$533.4			$38.1			$62.1
Prior service credit	(7.4		)	(7.2		)	(28.6		)	(40.5		)
		$341.2			$526.2			$9.5			$21.6


(a)	Refer to Note 2 and Alliant Energy’s Consolidated Statements of Common Equity for amounts recognized in “Regulatory assets” and “AOCL,” respectively, on Alliant Energy’s Consolidated Balance Sheets. At December 31, 2013 and 2012, $5.1 million and $2.7 million, respectively, of regulatory liabilities were recognized related to Alliant Energy’s other postretirement benefits plans.

Accumulated Benefit Obligations

Included in the following tables are accumulated benefit obligations, aggregate amounts applicable to defined benefit pension and other postretirement benefits plans with accumulated benefit obligations in excess of plan assets, as well as defined benefit pension plans with projected benefit obligations in excess of plan assets as of the December 31 measurement date (in millions):



Alliant Energy	Defined Benefit				Other Postretirement
	Pension Plans				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$1,071.7		$1,155.5		$208.7		$223.2
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	406.5		1,155.5		208.7		223.2
Fair value of plan assets	347.6		965.6		124.9		123.1
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	1,113.4		1,207.5		N/A		N/A
Fair value of plan assets	1,022.9		965.6		N/A		N/A



IPL	Defined Benefit				Other Postretirement
	Pension Plan				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$491.5		$530.4		$87.8		$96.0
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	159.3		530.4		87.8		96.0
Fair value of plan assets	144.6		458.8		81.2		78.8
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	514.0		559.2		N/A		N/A
Fair value of plan assets	485.9		458.8		N/A		N/A



WPL	Defined Benefit				Other Postretirement
	Pension Plan				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$446.7		$490.2		$85.6		$89.1
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	115.6		490.2		85.6		89.1
Fair value of plan assets	106.8		415.4		21.7		22.3
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	460.8		506.7		N/A		N/A
Fair value of plan assets	438.8		415.4		N/A		N/A

Regulatory Assets and Regulatory Liabilities

In addition to the amounts recognized in “Regulatory assets and regulatory liabilities” in the above tables for IPL and WPL, “Regulatory assets” and “Regulatory liabilities” were recognized for amounts associated with Corporate Services employees participating in other Alliant Energy sponsored benefit plans that were allocated to IPL and WPL at December 31 as follows (in millions):



	IPL				WPL
	2013		2012		2013		2012
Regulatory assets		$26.5		$38.1		$19.8		$25.5
Regulatory liabilities	1.7		0.6		1.3		0.4

Estimated Future Employer Contributions

Estimated funding for the qualified and non-qualified defined benefit pension and other postretirement benefits plans for 2014 is as follows (in millions):



	Alliant Energy		IPL		WPL
Defined benefit pension plans (a)		$2.4		$0.7		$0.2
Other postretirement benefits plans	5.1		—		5.0

(a)

Alliant Energy sponsors several non-qualified defined benefit pension plans that cover certain current and former key employees of IPL and WPL. Alliant Energy allocates pension costs to IPL and WPL for these plans. In addition, IPL and WPL amounts reflect funding for their non-bargaining employees who are participants in the Alliant Energy and Corporate Services sponsored qualified and non-qualified defined benefit pension plans.

Expected Benefit Payments

Expected benefit payments for the qualified and non-qualified defined benefit plans, which reflect expected future service, as appropriate, are as follows (in millions):



Alliant Energy	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$71.2		$68.0		$66.3		$67.8		$71.2		$378.6
Other postretirement benefits	17.0		16.7		16.3		16.3		16.7		83.5
		$88.2		$84.7		$82.6		$84.1		$87.9		$462.1



IPL	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$32.2		$29.9		$31.3		$32.8		$34.4		$180.4
Other postretirement benefits	7.7		7.3		7.1		7.0		7.2		35.4
		$39.9		$37.2		$38.4		$39.8		$41.6		$215.8



WPL	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$26.4		$27.2		$27.1		$28.3		$29.4		$155.8
Other postretirement benefits	6.9		7.0		6.7		6.7		6.9		33.9
		$33.3		$34.2		$33.8		$35.0		$36.3		$189.7

Recognized Compensation Expense And Income Tax Benefits

A summary of compensation expense (including amounts allocated to IPL and WPL) and the related income tax benefits recognized for share-based compensation awards was as follows (in millions):



	Alliant Energy						IPL						WPL
	2013		2012		2011		2013		2012		2011		2013		2012		2011
Compensation expense		$12.0		$6.9		$10.1		$6.2		$3.6		$5.5		$5.2		$3.0		$4.1
Income tax benefits	4.8		2.8		4.0		2.5		1.5		2.2		2.1		1.2		1.7

Schedule Of Equity-based Compensation Plans Activity

Information related to fair values of nonvested performance shares and units at December 31, 2013, by year of grant, were as follows:



	Performance Shares									Performance Units
	2013 Grant			2012 Grant			2011 Grant			2013 Grant			2012 Grant			2011 Grant
Nonvested awards	49,093			45,612			45,235			21,935			23,226			20,751
Alliant Energy common stock closing price on December 31, 2013		$51.60			$51.60			$51.60
Alliant Energy common stock average price on grant date											$47.58			$43.05			$38.75
Estimated payout percentage based on performance criteria	110		%	109		%	148		%	110		%	109		%	148		%
Fair values of each nonvested award		$56.76			$56.24			$76.11			$52.34			$46.92			$57.16

Carrying Value Of Entity's Deferred Compensation Obligations Interest And Equity Accounts

At December 31, the carrying value of Alliant Energy’s and IPL’s deferred compensation obligations for participants’ interest and equity accounts, which approximates fair market value, was as follows (in millions):



	Alliant Energy		IPL
	2013	2012	2013	2012
Carrying value	$15.9	$16.3	$5.2	$5.0

IPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Assumptions Used To Measure Benefit Plans

The assumptions for defined benefit pension and other postretirement benefits plans at the measurement date of December 31 were as follows:



Alliant Energy	Defined Benefit Pension Plans												Other Postretirement Benefits Plans
	2013				2012				2011				2013	2012	2011
Discount rate for benefit obligations	4.97%				4.11%				4.86%				4.59%	3.82%	4.60%
Discount rate for net periodic cost	4.11%				4.86%				5.56%				3.82%	4.60%	5.25%
Expected rate of return on plan assets	7.60%				7.90%				7.90%				7.40%	7.50%	7.00%
Rate of compensation increase	3.50	%	-	4.50%	3.50	%	-	4.50%	3.50	%	-	4.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A				N/A				N/A				7.00%	7.50%	8.00%
Ultimate trend rate	N/A				N/A				N/A				5.00%	5.00%	5.00%



IPL	Qualified Defined Benefit Pension Plan			Other Postretirement Benefits Plans
	2013	2012	2011	2013	2012	2011
Discount rate for benefit obligations	5.05%	4.20%	4.95%	4.55%	3.76%	4.60%
Discount rate for net periodic cost	4.20%	4.95%	5.70%	3.76%	4.60%	5.25%
Expected rate of return on plan assets	7.60%	7.90%	7.90%	7.50%	7.40%	7.30%
Rate of compensation increase	3.50%	3.50%	3.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A	N/A	N/A	7.00%	7.50%	8.00%
Ultimate trend rate	N/A	N/A	N/A	5.00%	5.00%	5.00%



WPL	Qualified Defined Benefit Pension Plan			Other Postretirement Benefits Plans
	2013	2012	2011	2013	2012	2011
Discount rate for benefit obligations	5.05%	4.20%	4.95%	4.56%	3.81%	4.60%
Discount rate for net periodic cost	4.20%	4.95%	5.70%	3.81%	4.60%	5.25%
Expected rate of return on plan assets	7.60%	7.90%	7.90%	7.20%	7.00%	6.30%
Rate of compensation increase	3.50%	3.50%	3.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A	N/A	N/A	7.00%	7.50%	8.00%
Ultimate trend rate	N/A	N/A	N/A	5.00%	5.00%	5.00%

Medical Cost Trend On Covered Charges

A 1% change in the medical trend rates for 2013, holding all other assumptions constant, would have the following effects (in millions):



	Alliant Energy					IPL					WPL
	1% Increase		1% Decrease			1% Increase		1% Decrease			1% Increase		1% Decrease
Effect on total of service and interest cost components		$0.4		($0.3	)		$0.2		($0.2	)		$0.2		($0.2	)
Effect on postretirement benefit obligation	2.4		(2.2		)	1.1		(1.0		)	1.2		(1.1		)

Defined Benefit Pension And Other Postretirement Benefits Plans



Alliant Energy	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
Alliant Energy	2013			2012			2011			2013			2012			2011
Service cost		$15.7			$13.5			$11.4			$6.3			$6.9			$7.0
Interest cost	49.0			51.6			52.0			8.5			10.2			12.3
Expected return on plan assets (a)	(74.0		)	(68.8		)	(63.8		)	(8.1		)	(7.5		)	(7.9		)
Amortization of prior service cost (credit) (b)	0.2			0.3			0.7			(11.9		)	(12.0		)	(10.0		)
Amortization of actuarial loss (c)	36.2			33.3			21.1			4.9			6.3			5.3
Additional benefit costs (d) (e)	9.0			0.1			10.2			—			—			—
Settlement losses (f)	—			5.4			1.1			—			—			—
		$36.1			$35.4			$32.7			($0.3	)		$3.9			$6.7



IPL	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
IPL	2013			2012			2011			2013			2012			2011
Service cost		$8.6			$7.5			$6.1			$2.9			$3.0			$2.6
Interest cost	22.9			24.1			24.0			3.6			4.4			5.5
Expected return on plan assets (a)	(35.2		)	(32.6		)	(29.7		)	(5.6		)	(5.1		)	(5.4		)
Amortization of prior service cost (credit) (b)	0.1			0.2			0.3			(6.3		)	(6.3		)	(5.0		)
Amortization of actuarial loss (c)	15.2			14.1			8.7			2.7			3.5			2.9
Additional benefit costs (d) (e)	2.6			—			2.8			—			—			—
		$14.2			$13.3			$12.2			($2.7	)		($0.5	)		$0.6



WPL	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
WPL	2013			2012			2011			2013			2012			2011
Service cost		$5.9			$5.2			$4.5			$2.5			$2.7			$2.9
Interest cost	20.7			21.6			21.6			3.4			4.1			4.9
Expected return on plan assets (a)	(31.9		)	(29.6		)	(27.3		)	(1.3		)	(1.3		)	(1.3		)
Amortization of prior service cost (credit) (b)	0.3			0.4			0.3			(3.9		)	(3.9		)	(3.4		)
Amortization of actuarial loss (c)	17.1			15.7			10.1			1.9			2.3			2.1
Additional benefit costs (d) (e)	0.6			0.1			0.7			—			—			—
		$12.7			$13.4			$9.9			$2.6			$3.9			$5.2


(a)	The expected return on plan assets is based on the expected rate of return on plan assets and the fair value approach to the market-related value of plan assets.


(b)	Unrecognized prior service costs (credits) for the postretirement benefits plans are amortized over the average future service period to full eligibility of the participants of each plan.


(c)	Unrecognized net actuarial gains or losses in excess of 10% of the greater of the plans’ benefit obligations or assets are amortized over the average future service lives of plan participants, except for the Cash Balance Plan where gains or losses outside the 10% threshold are amortized over the time period the participants are expected to receive benefits.

(d)

(e)


(f)	Settlement losses related to payments made to retired executives of Alliant Energy.

Schedule Of Qualified And Non-Qualified Pension And Other Postretirement Benefits Costs



	Pension Benefits Costs (a)						Other Postretirement Benefits Costs (Credits)
	2013		2012		2011		2013			2012		2011
IPL		$4.8		$4.9		$5.8		($0.3	)		$0.1		$0.3
WPL	3.6		3.6		4.2		(0.2		)	0.1		0.2


(a)	Refer to IPL’s and WPL’s “Net Periodic Benefit Costs (Credits)” tables above for additional benefits costs related to the Cash Balance Plan allocated to IPL and WPL by Corporate Services in 2013 and 2011.



	Alliant Energy					IPL					WPL
			Other					Other					Other
	Defined Benefit		Postretirement			Defined Benefit		Postretirement			Defined Benefit		Postretirement
	Pension Plans		Benefits Plans			Pension Plans		Benefits Plans			Pension Plans		Benefits Plans
Actuarial loss		$19.5		$2.4			$8.0		$1.1			$9.2		$1.2
Prior service cost (credit)	—		(11.9		)	—		(6.3		)	0.3		(3.9		)
		$19.5		($9.5	)		$8.0		($5.2	)		$9.5		($2.7	)

Funded Status Of Benefit Plans

A reconciliation of the funded status of IPL’s qualified and non-qualified defined benefit pension and other postretirement benefits plans to the amounts recognized on IPL’s Consolidated Balance Sheets at December 31 was as follows (in millions):



IPL	Defined Benefit						Other Postretirement
	Pension Plans						Benefits Plans
	2013			2012			2013			2012
Change in projected benefit obligation:
Net projected benefit obligation at January 1		$559.2			$499.9			$96.0			$97.5
Service cost	8.6			7.5			2.9			3.0
Interest cost	22.9			24.1			3.6			4.4
Plan participants’ contributions	—			—			0.9			0.9
Additional benefit costs	2.6			—			—			—
Actuarial (gain) loss	(44.3		)	56.1			(7.0		)	(1.4		)
Gross benefits paid	(35.0		)	(28.4		)	(8.6		)	(8.4		)
Net projected benefit obligation at December 31	514.0			559.2			87.8			96.0
Change in plan assets:
Fair value of plan assets at January 1	458.8			426.1			78.8			74.7
Actual return on plan assets	61.2			60.4			10.0			9.4
Employer contributions	0.9			0.7			0.1			2.2
Plan participants’ contributions	—			—			0.9			0.9
Gross benefits paid	(35.0		)	(28.4		)	(8.6		)	(8.4		)
Fair value of plan assets at December 31	485.9			458.8			81.2			78.8
Under funded status at December 31		($28.1	)		($100.4	)		($6.6	)		($17.2	)



IPL	Defined Benefit						Other Postretirement
	Pension Plans						Benefits Plans
	2013			2012			2013			2012
Amounts recognized on the Consolidated Balance Sheets consist of:
Non-current assets		$—			$—			$8.8			$—
Other current liabilities	(0.8		)	(0.8		)	—			—
Pension and other benefit obligations	(27.3		)	(99.6		)	(15.4		)	(17.2		)
Net amount recognized at December 31		($28.1	)		($100.4	)		($6.6	)		($17.2	)
Amounts recognized in Regulatory Assets and Regulatory Liabilities consist of (a):
Net actuarial loss		$146.1			$231.6			$18.2			$32.0
Prior service credit	(2.6		)	(2.5		)	(15.0		)	(21.3		)
		$143.5			$229.1			$3.2			$10.7


(a)	Refer to Note 2 for amounts recognized in “Regulatory assets” on IPL’s Consolidated Balance Sheets. At December 31, 2013 and 2012, $1.0 million and $1.4 million, respectively, of regulatory liabilities were recognized related to IPL’s other postretirement benefits plans.

Accumulated Benefit Obligations



Alliant Energy	Defined Benefit				Other Postretirement
	Pension Plans				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$1,071.7		$1,155.5		$208.7		$223.2
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	406.5		1,155.5		208.7		223.2
Fair value of plan assets	347.6		965.6		124.9		123.1
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	1,113.4		1,207.5		N/A		N/A
Fair value of plan assets	1,022.9		965.6		N/A		N/A



IPL	Defined Benefit				Other Postretirement
	Pension Plan				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$491.5		$530.4		$87.8		$96.0
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	159.3		530.4		87.8		96.0
Fair value of plan assets	144.6		458.8		81.2		78.8
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	514.0		559.2		N/A		N/A
Fair value of plan assets	485.9		458.8		N/A		N/A



WPL	Defined Benefit				Other Postretirement
	Pension Plan				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$446.7		$490.2		$85.6		$89.1
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	115.6		490.2		85.6		89.1
Fair value of plan assets	106.8		415.4		21.7		22.3
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	460.8		506.7		N/A		N/A
Fair value of plan assets	438.8		415.4		N/A		N/A

Regulatory Assets and Regulatory Liabilities



	IPL				WPL
	2013		2012		2013		2012
Regulatory assets		$26.5		$38.1		$19.8		$25.5
Regulatory liabilities	1.7		0.6		1.3		0.4

Estimated Future Employer Contributions

Estimated funding for the qualified and non-qualified defined benefit pension and other postretirement benefits plans for 2014 is as follows (in millions):



	Alliant Energy		IPL		WPL
Defined benefit pension plans (a)		$2.4		$0.7		$0.2
Other postretirement benefits plans	5.1		—		5.0

(a)

Expected Benefit Payments

Expected benefit payments for the qualified and non-qualified defined benefit plans, which reflect expected future service, as appropriate, are as follows (in millions):



Alliant Energy	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$71.2		$68.0		$66.3		$67.8		$71.2		$378.6
Other postretirement benefits	17.0		16.7		16.3		16.3		16.7		83.5
		$88.2		$84.7		$82.6		$84.1		$87.9		$462.1



IPL	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$32.2		$29.9		$31.3		$32.8		$34.4		$180.4
Other postretirement benefits	7.7		7.3		7.1		7.0		7.2		35.4
		$39.9		$37.2		$38.4		$39.8		$41.6		$215.8



WPL	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$26.4		$27.2		$27.1		$28.3		$29.4		$155.8
Other postretirement benefits	6.9		7.0		6.7		6.7		6.9		33.9
		$33.3		$34.2		$33.8		$35.0		$36.3		$189.7

Recognized Compensation Expense And Income Tax Benefits

A summary of compensation expense (including amounts allocated to IPL and WPL) and the related income tax benefits recognized for share-based compensation awards was as follows (in millions):



	Alliant Energy						IPL						WPL
	2013		2012		2011		2013		2012		2011		2013		2012		2011
Compensation expense		$12.0		$6.9		$10.1		$6.2		$3.6		$5.5		$5.2		$3.0		$4.1
Income tax benefits	4.8		2.8		4.0		2.5		1.5		2.2		2.1		1.2		1.7

Carrying Value Of Entity's Deferred Compensation Obligations Interest And Equity Accounts



	Alliant Energy		IPL
	2013	2012	2013	2012
Carrying value	$15.9	$16.3	$5.2	$5.0

WPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Assumptions Used To Measure Benefit Plans

The assumptions for defined benefit pension and other postretirement benefits plans at the measurement date of December 31 were as follows:



Alliant Energy	Defined Benefit Pension Plans												Other Postretirement Benefits Plans
	2013				2012				2011				2013	2012	2011
Discount rate for benefit obligations	4.97%				4.11%				4.86%				4.59%	3.82%	4.60%
Discount rate for net periodic cost	4.11%				4.86%				5.56%				3.82%	4.60%	5.25%
Expected rate of return on plan assets	7.60%				7.90%				7.90%				7.40%	7.50%	7.00%
Rate of compensation increase	3.50	%	-	4.50%	3.50	%	-	4.50%	3.50	%	-	4.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A				N/A				N/A				7.00%	7.50%	8.00%
Ultimate trend rate	N/A				N/A				N/A				5.00%	5.00%	5.00%



IPL	Qualified Defined Benefit Pension Plan			Other Postretirement Benefits Plans
	2013	2012	2011	2013	2012	2011
Discount rate for benefit obligations	5.05%	4.20%	4.95%	4.55%	3.76%	4.60%
Discount rate for net periodic cost	4.20%	4.95%	5.70%	3.76%	4.60%	5.25%
Expected rate of return on plan assets	7.60%	7.90%	7.90%	7.50%	7.40%	7.30%
Rate of compensation increase	3.50%	3.50%	3.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A	N/A	N/A	7.00%	7.50%	8.00%
Ultimate trend rate	N/A	N/A	N/A	5.00%	5.00%	5.00%



WPL	Qualified Defined Benefit Pension Plan			Other Postretirement Benefits Plans
	2013	2012	2011	2013	2012	2011
Discount rate for benefit obligations	5.05%	4.20%	4.95%	4.56%	3.81%	4.60%
Discount rate for net periodic cost	4.20%	4.95%	5.70%	3.81%	4.60%	5.25%
Expected rate of return on plan assets	7.60%	7.90%	7.90%	7.20%	7.00%	6.30%
Rate of compensation increase	3.50%	3.50%	3.50%	3.50%	3.50%	3.50%
Medical cost trend on covered charges:
Initial trend rate (end of year)	N/A	N/A	N/A	7.00%	7.50%	8.00%
Ultimate trend rate	N/A	N/A	N/A	5.00%	5.00%	5.00%

Medical Cost Trend On Covered Charges

A 1% change in the medical trend rates for 2013, holding all other assumptions constant, would have the following effects (in millions):



	Alliant Energy					IPL					WPL
	1% Increase		1% Decrease			1% Increase		1% Decrease			1% Increase		1% Decrease
Effect on total of service and interest cost components		$0.4		($0.3	)		$0.2		($0.2	)		$0.2		($0.2	)
Effect on postretirement benefit obligation	2.4		(2.2		)	1.1		(1.0		)	1.2		(1.1		)

Defined Benefit Pension And Other Postretirement Benefits Plans



Alliant Energy	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
Alliant Energy	2013			2012			2011			2013			2012			2011
Service cost		$15.7			$13.5			$11.4			$6.3			$6.9			$7.0
Interest cost	49.0			51.6			52.0			8.5			10.2			12.3
Expected return on plan assets (a)	(74.0		)	(68.8		)	(63.8		)	(8.1		)	(7.5		)	(7.9		)
Amortization of prior service cost (credit) (b)	0.2			0.3			0.7			(11.9		)	(12.0		)	(10.0		)
Amortization of actuarial loss (c)	36.2			33.3			21.1			4.9			6.3			5.3
Additional benefit costs (d) (e)	9.0			0.1			10.2			—			—			—
Settlement losses (f)	—			5.4			1.1			—			—			—
		$36.1			$35.4			$32.7			($0.3	)		$3.9			$6.7



IPL	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
IPL	2013			2012			2011			2013			2012			2011
Service cost		$8.6			$7.5			$6.1			$2.9			$3.0			$2.6
Interest cost	22.9			24.1			24.0			3.6			4.4			5.5
Expected return on plan assets (a)	(35.2		)	(32.6		)	(29.7		)	(5.6		)	(5.1		)	(5.4		)
Amortization of prior service cost (credit) (b)	0.1			0.2			0.3			(6.3		)	(6.3		)	(5.0		)
Amortization of actuarial loss (c)	15.2			14.1			8.7			2.7			3.5			2.9
Additional benefit costs (d) (e)	2.6			—			2.8			—			—			—
		$14.2			$13.3			$12.2			($2.7	)		($0.5	)		$0.6



WPL	Defined Benefit Pension Plans									Other Postretirement Benefits Plans
WPL	2013			2012			2011			2013			2012			2011
Service cost		$5.9			$5.2			$4.5			$2.5			$2.7			$2.9
Interest cost	20.7			21.6			21.6			3.4			4.1			4.9
Expected return on plan assets (a)	(31.9		)	(29.6		)	(27.3		)	(1.3		)	(1.3		)	(1.3		)
Amortization of prior service cost (credit) (b)	0.3			0.4			0.3			(3.9		)	(3.9		)	(3.4		)
Amortization of actuarial loss (c)	17.1			15.7			10.1			1.9			2.3			2.1
Additional benefit costs (d) (e)	0.6			0.1			0.7			—			—			—
		$12.7			$13.4			$9.9			$2.6			$3.9			$5.2


(a)	The expected return on plan assets is based on the expected rate of return on plan assets and the fair value approach to the market-related value of plan assets.


(b)	Unrecognized prior service costs (credits) for the postretirement benefits plans are amortized over the average future service period to full eligibility of the participants of each plan.


(c)	Unrecognized net actuarial gains or losses in excess of 10% of the greater of the plans’ benefit obligations or assets are amortized over the average future service lives of plan participants, except for the Cash Balance Plan where gains or losses outside the 10% threshold are amortized over the time period the participants are expected to receive benefits.

(d)

(e)


(f)	Settlement losses related to payments made to retired executives of Alliant Energy.

Schedule Of Qualified And Non-Qualified Pension And Other Postretirement Benefits Costs



	Pension Benefits Costs (a)						Other Postretirement Benefits Costs (Credits)
	2013		2012		2011		2013			2012		2011
IPL		$4.8		$4.9		$5.8		($0.3	)		$0.1		$0.3
WPL	3.6		3.6		4.2		(0.2		)	0.1		0.2


(a)	Refer to IPL’s and WPL’s “Net Periodic Benefit Costs (Credits)” tables above for additional benefits costs related to the Cash Balance Plan allocated to IPL and WPL by Corporate Services in 2013 and 2011.



	Alliant Energy					IPL					WPL
			Other					Other					Other
	Defined Benefit		Postretirement			Defined Benefit		Postretirement			Defined Benefit		Postretirement
	Pension Plans		Benefits Plans			Pension Plans		Benefits Plans			Pension Plans		Benefits Plans
Actuarial loss		$19.5		$2.4			$8.0		$1.1			$9.2		$1.2
Prior service cost (credit)	—		(11.9		)	—		(6.3		)	0.3		(3.9		)
		$19.5		($9.5	)		$8.0		($5.2	)		$9.5		($2.7	)

Funded Status Of Benefit Plans

A reconciliation of the funded status of WPL’s qualified and non-qualified defined benefit pension and other postretirement benefits plans to the amounts recognized on WPL’s Consolidated Balance Sheets at December 31 was as follows (in millions):



WPL	Defined Benefit						Other Postretirement
	Pension Plans						Benefits Plans
	2013			2012			2013			2012
Change in projected benefit obligation:
Net projected benefit obligation at January 1		$506.7			$447.7			$89.1			$89.6
Service cost	5.9			5.2			2.5			2.7
Interest cost	20.7			21.6			3.4			4.1
Plan participants’ contributions	—			—			1.2			1.2
Additional benefit costs	0.6			0.1			—			—
Actuarial (gain) loss	(41.1		)	57.9			(3.0		)	0.3
Gross benefits paid	(32.0		)	(25.8		)	(7.6		)	(8.8		)
Net projected benefit obligation at December 31	460.8			506.7			85.6			89.1
Change in plan assets:
Fair value of plan assets at January 1	415.4			386.6			22.3			25.1
Actual return on plan assets	55.2			54.5			2.5			2.5
Employer contributions	0.2			0.1			3.3			2.3
Plan participants’ contributions	—			—			1.2			1.2
Gross benefits paid	(32.0		)	(25.8		)	(7.6		)	(8.8		)
Fair value of plan assets at December 31	438.8			415.4			21.7			22.3
Under funded status at December 31		($22.0	)		($91.3	)		($63.9	)		($66.8	)



WPL	Defined Benefit						Other Postretirement
	Pension Plans						Benefits Plans
	2013			2012			2013			2012
Amounts recognized on the Consolidated Balance Sheets consist of:
Non-current assets		$—			$—			$5.8			$3.5
Other current liabilities	(0.2		)	(0.2		)	(4.8		)	(2.8		)
Pension and other benefit obligations	(21.8		)	(91.1		)	(64.9		)	(67.5		)
Net amount recognized at December 31		($22.0	)		($91.3	)		($63.9	)		($66.8	)
Amounts recognized in Regulatory Assets and Regulatory Liabilities consist of (a):
Net actuarial loss		$152.2			$233.7			$18.3			$24.3
Prior service credit	(0.7		)	(0.4		)	(9.5		)	(13.4		)
		$151.5			$233.3			$8.8			$10.9


(a)	Refer to Note 2 for amounts recognized in “Regulatory assets” on WPL’s Consolidated Balance Sheets. At December 31, 2013 and 2012, $1.1 million and $0.2 million, respectively, of regulatory liabilities were recognized related to WPL’s other postretirement benefits plans.

Accumulated Benefit Obligations



Alliant Energy	Defined Benefit				Other Postretirement
	Pension Plans				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$1,071.7		$1,155.5		$208.7		$223.2
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	406.5		1,155.5		208.7		223.2
Fair value of plan assets	347.6		965.6		124.9		123.1
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	1,113.4		1,207.5		N/A		N/A
Fair value of plan assets	1,022.9		965.6		N/A		N/A



IPL	Defined Benefit				Other Postretirement
	Pension Plan				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$491.5		$530.4		$87.8		$96.0
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	159.3		530.4		87.8		96.0
Fair value of plan assets	144.6		458.8		81.2		78.8
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	514.0		559.2		N/A		N/A
Fair value of plan assets	485.9		458.8		N/A		N/A



WPL	Defined Benefit				Other Postretirement
	Pension Plan				Benefits Plans
	2013		2012		2013		2012
Accumulated benefit obligations		$446.7		$490.2		$85.6		$89.1
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations	115.6		490.2		85.6		89.1
Fair value of plan assets	106.8		415.4		21.7		22.3
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	460.8		506.7		N/A		N/A
Fair value of plan assets	438.8		415.4		N/A		N/A

Regulatory Assets and Regulatory Liabilities



	IPL				WPL
	2013		2012		2013		2012
Regulatory assets		$26.5		$38.1		$19.8		$25.5
Regulatory liabilities	1.7		0.6		1.3		0.4

Estimated Future Employer Contributions

Estimated funding for the qualified and non-qualified defined benefit pension and other postretirement benefits plans for 2014 is as follows (in millions):



	Alliant Energy		IPL		WPL
Defined benefit pension plans (a)		$2.4		$0.7		$0.2
Other postretirement benefits plans	5.1		—		5.0

(a)

Expected Benefit Payments

Expected benefit payments for the qualified and non-qualified defined benefit plans, which reflect expected future service, as appropriate, are as follows (in millions):



Alliant Energy	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$71.2		$68.0		$66.3		$67.8		$71.2		$378.6
Other postretirement benefits	17.0		16.7		16.3		16.3		16.7		83.5
		$88.2		$84.7		$82.6		$84.1		$87.9		$462.1



IPL	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$32.2		$29.9		$31.3		$32.8		$34.4		$180.4
Other postretirement benefits	7.7		7.3		7.1		7.0		7.2		35.4
		$39.9		$37.2		$38.4		$39.8		$41.6		$215.8



WPL	2014		2015		2016		2017		2018		2019 - 2023
Defined benefit pension benefits		$26.4		$27.2		$27.1		$28.3		$29.4		$155.8
Other postretirement benefits	6.9		7.0		6.7		6.7		6.9		33.9
		$33.3		$34.2		$33.8		$35.0		$36.3		$189.7

Recognized Compensation Expense And Income Tax Benefits

A summary of compensation expense (including amounts allocated to IPL and WPL) and the related income tax benefits recognized for share-based compensation awards was as follows (in millions):



	Alliant Energy						IPL						WPL
	2013		2012		2011		2013		2012		2011		2013		2012		2011
Compensation expense		$12.0		$6.9		$10.1		$6.2		$3.6		$5.5		$5.2		$3.0		$4.1
Income tax benefits	4.8		2.8		4.0		2.5		1.5		2.2		2.1		1.2		1.7

Pension Plans, Defined Benefit [Member]

Defined Benefit Plan Disclosure [Line Items]

Fair Value Of Plan Assets By Asset Category, Fair Value Hierarchy Level and Allocations

At December 31, the fair values of Alliant Energy’s qualified and non-qualified defined benefit pension plans assets by asset category and fair value hierarchy level were as follows (in millions):



	2013									2012
	Fair			Level		Level		Level		Fair			Level		Level		Level
	Value			1		2		3		Value			1		2		3
Cash and equivalents		$32.6			$—		$32.6		$—		$43.9			$—		$43.9		$—
Equity securities:
U.S. large cap core	134.1			134.1		—		—		129.0			129.0		—		—
U.S. large cap value	77.0			—		77.0		—		107.9			—		107.9		—
U.S. large cap growth	77.4			—		77.4		—		105.8			—		105.8		—
U.S. small cap value	20.7			—		20.7		—		30.4			—		30.4		—
U.S. small cap growth	20.8			20.8		—		—		25.0			25.0		—		—
International - developed markets	136.3			68.0		68.3		—		153.7			80.3		73.4		—
International - emerging markets	48.4			48.4		—		—		38.5			38.5		—		—
Global asset allocation securities	99.1			56.7		42.4		—		94.5			56.3		38.2		—
Risk parity allocation securities	96.1			—		96.1		—		—			—		—		—
Fixed income securities:
Corporate bonds	29.2			—		29.2		—		30.7			—		30.7		—
Government and agency obligations	49.1			—		49.1		—		49.2			—		49.2		—
Fixed income funds	202.2			0.2		202.0		—		162.6			0.2		162.4		—
Securities lending invested collateral	—			—		—		—		4.4			—		2.9		1.5
	1,023.0				$328.2		$694.8		$—	975.6				$329.3		$644.8		$1.5
Accrued investment income	0.7									0.6
Due to brokers, net (pending trades with brokers)	(0.8		)							(1.5		)
Due to borrowers for securities lending program	—									(9.1		)
Total pension plan assets		$1,022.9									$965.6

At December 31, 2013, the current target ranges and actual allocations for Alliant Energy’s, IPL’s and WPL’s defined benefit pension plan assets were as follows:



	Target Range				Actual
	Allocation				Allocation
Cash and equivalents	—	%	-	5%	3%
Equity securities:
U.S. large cap core	8	%	-	18%	13%
U.S. large cap value	2.5	%	-	12.5%	7%
U.S. large cap growth	2.5	%	-	12.5%	8%
U.S. small cap value	—	%	-	4%	2%
U.S. small cap growth	—	%	-	4%	2%
International - developed markets	7	%	-	19%	13%
International - emerging markets	—	%	-	10%	5%
Global asset allocation securities	5	%	-	15%	10%
Risk parity allocation securities	5	%	-	15%	9%
Fixed income securities	20	%	-	40%	28%

Pension Plans, Defined Benefit [Member] | IPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Fair Value Of Plan Assets By Asset Category, Fair Value Hierarchy Level and Allocations

At December 31, 2013, the current target ranges and actual allocations for Alliant Energy’s, IPL’s and WPL’s defined benefit pension plan assets were as follows:



	Target Range				Actual
	Allocation				Allocation
Cash and equivalents	—	%	-	5%	3%
Equity securities:
U.S. large cap core	8	%	-	18%	13%
U.S. large cap value	2.5	%	-	12.5%	7%
U.S. large cap growth	2.5	%	-	12.5%	8%
U.S. small cap value	—	%	-	4%	2%
U.S. small cap growth	—	%	-	4%	2%
International - developed markets	7	%	-	19%	13%
International - emerging markets	—	%	-	10%	5%
Global asset allocation securities	5	%	-	15%	10%
Risk parity allocation securities	5	%	-	15%	9%
Fixed income securities	20	%	-	40%	28%

At December 31, the fair values of IPL’s qualified and non-qualified defined benefit pension plans assets by asset category and fair value hierarchy level were as follows (in millions):



	2013									2012
	Fair			Level		Level		Level		Fair			Level		Level		Level
	Value			1		2		3		Value			1		2		3
Cash and equivalents		$15.4			$—		$15.4		$—		$20.8			$—		$20.8		$—
Equity securities:
U.S. large cap core	63.7			63.7		—		—		61.3			61.3		—		—
U.S. large cap value	36.6			—		36.6		—		51.3			—		51.3		—
U.S. large cap growth	36.8			—		36.8		—		50.3			—		50.3		—
U.S. small cap value	9.8			—		9.8		—		14.4			—		14.4		—
U.S. small cap growth	9.9			9.9		—		—		11.9			11.9		—		—
International - developed markets	64.8			32.3		32.5		—		73.0			38.2		34.8		—
International - emerging markets	23.0			23.0		—		—		18.3			18.3		—		—
Global asset allocation securities	47.1			27.0		20.1		—		44.9			26.7		18.2		—
Risk parity allocation securities	45.7			—		45.7		—		—			—		—		—
Fixed income securities:
Corporate bonds	13.9			—		13.9		—		14.6			—		14.6		—
Government and agency obligations	23.3			—		23.3		—		23.4			—		23.4		—
Fixed income funds	96.1			0.1		96.0		—		77.3			0.1		77.2		—
Securities lending invested collateral	—			—		—		—		2.1			—		1.4		0.7
	486.1				$156.0		$330.1		$—	463.6				$156.5		$306.4		$0.7
Accrued investment income	0.2									0.3
Due to brokers, net (pending trades with brokers)	(0.4		)							(0.8		)
Due to borrowers for securities lending program	—									(4.3		)
Total pension plan assets		$485.9									$458.8

Pension Plans, Defined Benefit [Member] | WPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Fair Value Of Plan Assets By Asset Category, Fair Value Hierarchy Level and Allocations

At December 31, 2013, the current target ranges and actual allocations for Alliant Energy’s, IPL’s and WPL’s defined benefit pension plan assets were as follows:



	Target Range				Actual
	Allocation				Allocation
Cash and equivalents	—	%	-	5%	3%
Equity securities:
U.S. large cap core	8	%	-	18%	13%
U.S. large cap value	2.5	%	-	12.5%	7%
U.S. large cap growth	2.5	%	-	12.5%	8%
U.S. small cap value	—	%	-	4%	2%
U.S. small cap growth	—	%	-	4%	2%
International - developed markets	7	%	-	19%	13%
International - emerging markets	—	%	-	10%	5%
Global asset allocation securities	5	%	-	15%	10%
Risk parity allocation securities	5	%	-	15%	9%
Fixed income securities	20	%	-	40%	28%

At December 31, the fair values of WPL’s qualified and non-qualified defined benefit pension plans assets by asset category and fair value hierarchy level were as follows (in millions):



	2013									2012
	Fair			Level		Level		Level		Fair			Level		Level		Level
	Value			1		2		3		Value			1		2		3
Cash and equivalents		$14.0			$—		$14.0		$—		$18.9			$—		$18.9		$—
Equity securities:
U.S. large cap core	57.5			57.5		—		—		55.5			55.5		—		—
U.S. large cap value	33.1			—		33.1		—		46.4			—		46.4		—
U.S. large cap growth	33.2			—		33.2		—		45.5			—		45.5		—
U.S. small cap value	8.9			—		8.9		—		13.1			—		13.1		—
U.S. small cap growth	8.9			8.9		—		—		10.8			10.8		—		—
International - developed markets	58.5			29.2		29.3		—		66.1			34.5		31.6		—
International - emerging markets	20.8			20.8		—		—		16.6			16.6		—		—
Global asset allocation securities	42.5			24.3		18.2		—		40.6			24.2		16.4		—
Risk parity allocation securities	41.2			—		41.2		—		—			—		—		—
Fixed income securities:
Corporate bonds	12.5			—		12.5		—		13.2			—		13.2		—
Government and agency obligations	21.0			—		21.0		—		21.2			—		21.2		—
Fixed income funds	86.8			0.1		86.7		—		70.0			0.1		69.9		—
Securities lending invested collateral	—			—		—		—		1.9			—		1.2		0.7
	438.9				$140.8		$298.1		$—	419.8				$141.7		$277.4		$0.7
Accrued investment income	0.2									0.2
Due to brokers, net (pending trades with brokers)	(0.3		)							(0.7		)
Due to borrowers for securities lending program	—									(3.9		)
Total pension plan assets		$438.8									$415.4

Defined Contribution Plans [Member]

Defined Benefit Plan Disclosure [Line Items]

Employees Participate In Defined Contribution Retirement Plans

Costs related to the 401(k) savings plans, which are partially based on the participants’ contributions, were as follows (in millions):



	Alliant Energy						IPL (a)						WPL (a)
	2013		2012		2011		2013		2012		2011		2013		2012		2011
401(k) costs		$19.2		$18.5		$18.4		$9.9		$9.6		$9.2		$8.5		$8.1		$8.4


(a)	IPL’s and WPL’s amounts include allocated costs associated with Corporate Services employees.

Defined Contribution Plans [Member] | IPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Employees Participate In Defined Contribution Retirement Plans

Costs related to the 401(k) savings plans, which are partially based on the participants’ contributions, were as follows (in millions):



	Alliant Energy						IPL (a)						WPL (a)
	2013		2012		2011		2013		2012		2011		2013		2012		2011
401(k) costs		$19.2		$18.5		$18.4		$9.9		$9.6		$9.2		$8.5		$8.1		$8.4


(a)	IPL’s and WPL’s amounts include allocated costs associated with Corporate Services employees.

Defined Contribution Plans [Member] | WPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Employees Participate In Defined Contribution Retirement Plans

Costs related to the 401(k) savings plans, which are partially based on the participants’ contributions, were as follows (in millions):



	Alliant Energy						IPL (a)						WPL (a)
	2013		2012		2011		2013		2012		2011		2013		2012		2011
401(k) costs		$19.2		$18.5		$18.4		$9.9		$9.6		$9.2		$8.5		$8.1		$8.4


(a)	IPL’s and WPL’s amounts include allocated costs associated with Corporate Services employees.

Other Postretirement Benefits Plans [Member]

Defined Benefit Plan Disclosure [Line Items]

Fair Value Of Plan Assets By Asset Category, Fair Value Hierarchy Level and Allocations

At December 31, the fair values of Alliant Energy’s other postretirement benefits plans assets by asset category and fair value hierarchy level were as follows (in millions):



	2013								2012
	Fair		Level		Level		Level		Fair			Level		Level		Level
	Value		1		2		3		Value			1		2		3
Cash and equivalents		$3.9		$—		$3.9		$—		$8.4			$—		$8.4		$—
Equity securities:
U.S. blend	36.8		36.8		—		—		32.9			32.9		—		—
U.S. large cap core	2.9		2.9		—		—		2.8			2.8		—		—
U.S. large cap value	1.7		—		1.7		—		2.4			—		2.4		—
U.S. large cap growth	1.7		—		1.7		—		2.3			—		2.3		—
U.S. small cap value	0.5		—		0.5		—		0.7			—		0.7		—
U.S. small cap growth	0.5		0.5		—		—		0.6			0.6		—		—
International - blend	15.4		15.4		—		—		14.3			14.3		—		—
International - developed markets	3.0		1.5		1.5		—		3.4			1.8		1.6		—
International - emerging markets	1.1		1.1		—		—		0.8			0.8		—		—
Global asset allocation securities	30.4		29.5		0.9		—		30.4			29.6		0.8		—
Risk parity allocation securities	2.1		—		2.1		—		—			—		—		—
Fixed income securities:
Corporate bonds	0.6		—		0.6		—		0.7			—		0.7		—
Government and agency obligations	1.1		—		1.1		—		1.1			—		1.1		—
Fixed income funds	23.2		18.8		4.4		—		22.4			18.8		3.6		—
Securities lending invested collateral	—		—		—		—		0.1			—		0.1		—
	124.9			$106.5		$18.4		$—	123.3				$101.6		$21.7		$—
Due to borrowers for securities lending program	—								(0.2		)
Total other postretirement benefits plan assets		$124.9								$123.1

At December 31, 2013, the current target ranges and actual allocations for Alliant Energy’s, IPL’s and WPL’s VEBA trusts with assets greater than $5 million were as follows:



	Target Range				Actual
	Allocation				Allocation
Cash and equivalents	—	%	-	5%	1%
Equity securities:
Domestic	25	%	-	45%	37%
International	10	%	-	20%	15%
Global asset allocation securities	20	%	-	40%	28%
Fixed income securities	10	%	-	30%	19%

Other Postretirement Benefits Plans [Member] | IPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Fair Value Of Plan Assets By Asset Category, Fair Value Hierarchy Level and Allocations

At December 31, the fair values of IPL’s other postretirement benefits plans assets by asset category and fair value hierarchy level were as follows (in millions):



	2013								2012
	Fair		Level		Level		Level		Fair			Level		Level		Level
	Value		1		2		3		Value			1		2		3
Cash and equivalents		$1.5		$—		$1.5		$—		$3.3			$—		$3.3		$—
Equity securities:
U.S. blend	27.8		27.8		—		—		24.3			24.3		—		—
U.S. large cap core	0.7		0.7		—		—		0.8			0.8		—		—
U.S. large cap value	0.4		—		0.4		—		0.7			—		0.7		—
U.S. large cap growth	0.4		—		0.4		—		0.7			—		0.7		—
U.S. small cap value	0.1		—		0.1		—		0.2			—		0.2		—
U.S. small cap growth	0.1		0.1		—		—		0.2			0.2		—		—
International - blend	11.6		11.6		—		—		10.6			10.6		—		—
International - developed markets	0.8		0.4		0.4		—		1.0			0.5		0.5		—
International - emerging markets	0.3		0.3		—		—		0.2			0.2		—		—
Global asset allocation securities	21.6		21.4		0.2		—		21.5			21.3		0.2		—
Risk parity allocation securities	0.5		—		0.5		—		—			—		—		—
Fixed income securities:
Corporate bonds	0.1		—		0.1		—		0.2			—		0.2		—
Government and agency obligations	0.3		—		0.3		—		0.3			—		0.3		—
Fixed income funds	15.0		13.9		1.1		—		14.9			13.9		1.0		—
Securities lending invested collateral	—		—		—		—		—			—		—		—
	81.2			$76.2		$5.0		$—	78.9				$71.8		$7.1		$—
Due to borrowers for securities lending program	—								(0.1		)
Total other postretirement benefits plan assets		$81.2								$78.8

At December 31, 2013, the current target ranges and actual allocations for Alliant Energy’s, IPL’s and WPL’s VEBA trusts with assets greater than $5 million were as follows:



	Target Range				Actual
	Allocation				Allocation
Cash and equivalents	—	%	-	5%	1%
Equity securities:
Domestic	25	%	-	45%	37%
International	10	%	-	20%	15%
Global asset allocation securities	20	%	-	40%	28%
Fixed income securities	10	%	-	30%	19%

Other Postretirement Benefits Plans [Member] | WPL [Member]

Defined Benefit Plan Disclosure [Line Items]

Fair Value Of Plan Assets By Asset Category, Fair Value Hierarchy Level and Allocations

At December 31, the fair values of WPL’s other postretirement benefits plans assets by asset category and fair value hierarchy level were as follows (in millions):



	2013								2012
	Fair		Level		Level		Level		Fair			Level		Level		Level
	Value		1		2		3		Value			1		2		3
Cash and equivalents		$1.4		$—		$1.4		$—		$3.9			$—		$3.9		$—
Equity securities:
U.S. blend	3.6		3.6		—		—		3.1			3.1		—		—
U.S. large cap core	1.5		1.5		—		—		1.3			1.3		—		—
U.S. large cap value	0.8		—		0.8		—		1.2			—		1.2		—
U.S. large cap growth	0.8		—		0.8		—		1.1			—		1.1		—
U.S. small cap value	0.2		—		0.2		—		0.3			—		0.3		—
U.S. small cap growth	0.2		0.2		—		—		0.3			0.3		—		—
International - blend	1.5		1.5		—		—		1.3			1.3		—		—
International - developed markets	1.5		0.7		0.8		—		1.6			0.8		0.8		—
International - emerging markets	0.5		0.5		—		—		0.4			0.4		—		—
Global asset allocation securities	3.8		3.3		0.5		—		3.6			3.2		0.4		—
Risk parity allocation securities	1.1		—		1.1		—		—			—		—		—
Fixed income securities:
Corporate bonds	0.3		—		0.3		—		0.3			—		0.3		—
Government and agency obligations	0.5		—		0.5		—		0.5			—		0.5		—
Fixed income funds	4.0		1.8		2.2		—		3.5			1.8		1.7		—
Securities lending invested collateral	—		—		—		—		—			—		—		—
	21.7			$13.1		$8.6		$—	22.4				$12.2		$10.2		$—
Due to borrowers for securities lending program	—								(0.1		)
Total other postretirement benefits plan assets		$21.7								$22.3

At December 31, 2013, the current target ranges and actual allocations for Alliant Energy’s, IPL’s and WPL’s VEBA trusts with assets greater than $5 million were as follows:



	Target Range				Actual
	Allocation				Allocation
Cash and equivalents	—	%	-	5%	1%
Equity securities:
Domestic	25	%	-	45%	37%
International	10	%	-	20%	15%
Global asset allocation securities	20	%	-	40%	28%
Fixed income securities	10	%	-	30%	19%

Performance-Contingent Restricted Stock [Member]

Defined Benefit Plan Disclosure [Line Items]

Schedule Of Equity-based Compensation Plans Activity

A summary of the performance-contingent restricted stock activity was as follows:



	2013				2012				2011
	Shares		Weighted Average Fair Value		Shares		Weighted Average Fair Value		Shares		Weighted Average Fair Value
Nonvested shares, January 1	211,651			$32.42	301,738			$32.60	296,190			$32.32
Granted	49,093		47.58		45,612		43.05		64,217		38.75
Vested (a)	—		—		(65,172	)	32.56		(53,274	)	37.93
Forfeited (b)	(101,822	)	23.67		(70,527	)	39.93		(5,395	)	38.00
Nonvested shares, December 31	158,922		42.71		211,651		32.42		301,738		32.60


(a)	In 2012 and 2011, 65,172 and 53,274 performance-contingent restricted shares granted in 2010 and 2007, respectively, vested because the specified performance criteria for such shares were met.


(b)	In 2013 and 2012, 101,822 and 65,516 performance-contingent restricted shares granted in 2009 and 2008, respectively, were forfeited because the specified performance criteria for such shares were not met. The remaining forfeitures during 2012 and 2011 were primarily caused by retirements and terminations of participants.

Company Stock Accounts [Member]

Defined Benefit Plan Disclosure [Line Items]

Carrying Value And Fair Market Value Of The Deferred Compensation Obligations

At December 31, the carrying value of the deferred compensation obligation for the company stock accounts and the shares in the deferred compensation trust based on the historical value of the shares of Alliant Energy common stock contributed to the rabbi trust, and the fair market value of the shares held in the rabbi trust were as follows (in millions):



	2013		2012
Carrying value		$8.0		$7.3
Fair market value	11.7		9.5

Performance Shares [Member]

Defined Benefit Plan Disclosure [Line Items]

Schedule Of Equity-based Compensation Plans Activity

A summary of the performance shares activity was as follows:



	2013		2012		2011
	Shares (a)		Shares (a)		Shares (a)
Nonvested shares, January 1	145,277		236,979		234,518
Granted	49,093		45,612		64,217
Vested (b)	(54,430	)	(111,980	)	(57,838	)
Forfeited (c)	—		(25,334	)	(3,918	)
Nonvested shares, December 31	139,940		145,277		236,979


(a)	Share amounts represent the target number of performance shares. Each performance share’s value is based on the price of one share of Alliant Energy’s common stock at the end of the performance period. The actual number of shares that will be paid out upon vesting is dependent upon actual performance and may range from zero to 200% of the target number of shares.

(b)

In 2013, 54,430 performance shares granted in 2010 vested at 197.5% of the target, resulting in payouts valued at $4.8 million, which consisted of a combination of cash and common stock (4,177 shares). In 2012, 111,980 performance shares granted in 2009 vested at 162.5% of the target, resulting in payouts valued at $8.0 million, which consisted of a combination of cash and common stock (6,399 shares). In 2011, 57,838 performance shares granted in 2008 vested at 75% of the target, resulting in payouts valued at $1.6 million, which consisted of a combination of cash and common stock (1,387 shares).


(c)	Forfeitures were primarily caused by retirements and voluntary terminations of participants.

Performance Units [Member]

Defined Benefit Plan Disclosure [Line Items]

Schedule Of Equity-based Compensation Plans Activity

A summary of the performance unit activity was as follows:



	2013		2012		2011
	Units (a)		Units (a)		Units (a)
Nonvested units, January 1	64,969		42,996		23,128
Granted	22,201		24,686		23,975
Vested (b)	(19,760	)	—		—
Forfeited	(1,498	)	(2,713	)	(4,107	)
Nonvested units, December 31	65,912		64,969		42,996


(a)	Unit amounts represent the target number of performance units. Each performance unit’s value is based on the average price of one share of Alliant Energy’s common stock on the grant date of the award. The actual payout for performance units is dependent upon actual performance and may range from zero to 200% of the target number of units.


(b)	In 2013, 19,760 performance units granted in 2010 vested at 197.5% of the target, resulting in cash payouts valued at $1.3 million.

Performance Contingent Cash Awards [Member]

Defined Benefit Plan Disclosure [Line Items]

Schedule Of Equity-based Compensation Plans Activity

A summary of the performance contingent cash awards activity was as follows:



	2013		2012		2011
	Awards		Awards		Awards
Nonvested awards, January 1	59,639		46,676		23,428
Granted	39,530		36,936		23,975
Vested (a)	—		(21,605	)	—
Forfeited	(2,192	)	(2,368	)	(727	)
Nonvested awards, December 31	96,977		59,639		46,676


(a)	In 2012, 21,605 performance contingent cash awards granted in 2010 vested, resulting in cash payouts valued at $0.9 million.