Common Equity

3 Months Ended

Mar. 31, 2015

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, 2015	110,935,680
At-the-market offering program	1,996,450
Shareowner Direct Plan	11,193
Equity-based compensation plans (Note 9(b))	56,378
Other	(22,463	)
Shares outstanding, March 31, 2015	112,977,238

At-the-Market Offering Program - In March 2015, Alliant Energy filed a prospectus supplement under which it may sell up to $150 million of its common stock through an at-the-market offering program. As of March 31, 2015, Alliant Energy issued 1,996,450 shares of common stock through this program and received cash proceeds of $121 million, net of $2 million in fees and commissions. Alliant Energy also had commitments not recognized on its balance sheet at March 31, 2015 to sell 190,167 shares of common stock under sales transactions executed through this program in late March 2015. Subsequent to March 31, 2015, Alliant Energy issued shares to settle these transactions in exchange for net cash proceeds of $12 million. The proceeds from the issuances of common stock were used for general corporate purposes. Alliant Energy currently has no plans to issue any additional common stock through the at-the-market offering program.

Dividend Restrictions - As of March 31, 2015, IPL’s amount of retained earnings that were free of dividend restrictions was $518 million. As of March 31, 2015, WPL’s amount of retained earnings that were free of dividend restrictions was $95 million for the remainder of 2015.

Restricted Net Assets of Subsidiaries - As of March 31, 2015, 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 $1.3 billion and $1.6 billion, respectively.

Capital Transactions with Subsidiaries - For the three months ended March 31, 2015, IPL and WPL each paid common stock dividends of $35.0 million and $31.8 million, respectively, to its parent company.

Comprehensive Income - For the three months ended March 31, 2015 and 2014, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three months ended March 31, 2015 and 2014, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.

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, 2015	110,935,680
At-the-market offering program	1,996,450
Shareowner Direct Plan	11,193
Equity-based compensation plans (Note 9(b))	56,378
Other	(22,463	)
Shares outstanding, March 31, 2015	112,977,238

At-the-Market Offering Program - In March 2015, Alliant Energy filed a prospectus supplement under which it may sell up to $150 million of its common stock through an at-the-market offering program. As of March 31, 2015, Alliant Energy issued 1,996,450 shares of common stock through this program and received cash proceeds of $121 million, net of $2 million in fees and commissions. Alliant Energy also had commitments not recognized on its balance sheet at March 31, 2015 to sell 190,167 shares of common stock under sales transactions executed through this program in late March 2015. Subsequent to March 31, 2015, Alliant Energy issued shares to settle these transactions in exchange for net cash proceeds of $12 million. The proceeds from the issuances of common stock were used for general corporate purposes. Alliant Energy currently has no plans to issue any additional common stock through the at-the-market offering program.

Dividend Restrictions - As of March 31, 2015, IPL’s amount of retained earnings that were free of dividend restrictions was $518 million. As of March 31, 2015, WPL’s amount of retained earnings that were free of dividend restrictions was $95 million for the remainder of 2015.

Restricted Net Assets of Subsidiaries - As of March 31, 2015, 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 $1.3 billion and $1.6 billion, respectively.

Capital Transactions with Subsidiaries - For the three months ended March 31, 2015, IPL and WPL each paid common stock dividends of $35.0 million and $31.8 million, respectively, to its parent company.

Comprehensive Income - For the three months ended March 31, 2015 and 2014, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three months ended March 31, 2015 and 2014, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.

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, 2015	110,935,680
At-the-market offering program	1,996,450
Shareowner Direct Plan	11,193
Equity-based compensation plans (Note 9(b))	56,378
Other	(22,463	)
Shares outstanding, March 31, 2015	112,977,238

At-the-Market Offering Program - In March 2015, Alliant Energy filed a prospectus supplement under which it may sell up to $150 million of its common stock through an at-the-market offering program. As of March 31, 2015, Alliant Energy issued 1,996,450 shares of common stock through this program and received cash proceeds of $121 million, net of $2 million in fees and commissions. Alliant Energy also had commitments not recognized on its balance sheet at March 31, 2015 to sell 190,167 shares of common stock under sales transactions executed through this program in late March 2015. Subsequent to March 31, 2015, Alliant Energy issued shares to settle these transactions in exchange for net cash proceeds of $12 million. The proceeds from the issuances of common stock were used for general corporate purposes. Alliant Energy currently has no plans to issue any additional common stock through the at-the-market offering program.

Dividend Restrictions - As of March 31, 2015, IPL’s amount of retained earnings that were free of dividend restrictions was $518 million. As of March 31, 2015, WPL’s amount of retained earnings that were free of dividend restrictions was $95 million for the remainder of 2015.

Restricted Net Assets of Subsidiaries - As of March 31, 2015, 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 $1.3 billion and $1.6 billion, respectively.

Capital Transactions with Subsidiaries - For the three months ended March 31, 2015, IPL and WPL each paid common stock dividends of $35.0 million and $31.8 million, respectively, to its parent company.

Comprehensive Income - For the three months ended March 31, 2015 and 2014, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three months ended March 31, 2015 and 2014, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.