EX-10 4 a10a56.htm a10a56.htm

Exhibit 10(a)56

 
FIFTH AMENDMENT
TO
THE ENTERGY CORPORATION AND SUBSIDIARYCOMPANIES
INTERCOMPANY INCOME TAX ALLOCATION AGREEMENT

This Fifth Amendment (the “Fifth Amendment”) to the Entergy Corporation and Subsidiary Companies Intercompany Income Tax Allocation Agreement (the “Tax Agreement”) is effective for all taxable years after December 31, 2007, and is made by Entergy Corporation (“ETR”) and each entity that is included in the federal income tax return of Entergy Corporation and Subsidiary Companies (collectively, the “Entergy System”).

WITNESSETH:

WHEREAS, ETR and the other members of the Entergy System desire to amend the Tax Agreement, which was effective for taxable years 1987 and thereafter, to alter the treatment of ETR under the Tax Agreement so that ETR is treated under all provisions of the Tax Agreement in a manner that is identical to the treatment afforded all subsidiaries, direct or indirect, of ETR.

NOW, THEREFORE, the parties hereto hereby agree as follows:

1. ENTERGY CORPORATION.  Notwithstanding anything contained in the Tax Agreement to the contrary, effective for all taxable years after December 31, 2007, ETR shall be treated under all provisions of the Tax Agreement in a manner that is identical to the treatment afforded all subsidiaries, direct or indirect, of ETR.

2. EFFECTIVE DATE.  This Fifth Amendment shall be effective for the allocation of current income tax liabilities of the Entergy System for all taxable years after December 31, 2007, until further amended or otherwise terminated.

3. ANNUAL REPORT.  A copy of this Fifth Amendment will be filed as an amendment of the Energy Corporation and Subsidiaries Form U5S Annual Report to the Securities and Exchange Commission for the year ended December 31, 2009.

4. COUNTERPARTS.  It is agreed that this Fifth Amendment may be executed in multiple counterparts.

IN WITNESS WHEREOF, each of the parties hereto has caused this Fifth Amendment to be duly executed by one of its duly authorized officers as of the 20th day of November, 2009.


ENTERGY CORPORATION

By:           /s/ Steven C. McNeal                                                                     
Steven C. McNeal
Vice President and Treasurer

ENTERGY ARKANSAS, INC.

By:           /s/ Steven C. McNeal                                                                     
Steven C. McNeal
Vice President and Treasurer


ARKANSAS POWER & LIGHT COMPANY

By:           /s/ Steven C. McNeal                                                                     
Steven C. McNeal
Vice President and Treasurer


ENTERGY GULF STATES LOUISIANA, L.L.C.

By:           /s/ Steven C. McNeal                                                                     
Steven C. McNeal
Vice President and Treasurer


GULF STATES UTILITIES COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


GSG&T, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY LOUISIANA PROPERTIES, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY MISSISSIPPI, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


MISSISSIPPI POWER & LIGHT COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NEW ORLEANS, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


NEW ORLEANS PUBLIC SERVICE INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


SYSTEM ENERGY RESOURCES, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY SERVICES, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY ENTERPRISES, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY OPERATIONS, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY POWER HOLDINGS, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


EP EDEGEL, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


SYSTEM FUELS, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY TECHNOLOGY HOLDING COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer

 
ENTERGY TECHNOLOGY COMPANY

By:           /s/ Steven C. McNeal                                                                                
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY HOLDINGS COMPANY LLC

By:           /s/ Steven C. McNeal                                                                                 
Steven C. McNeal
Vice President and Treasurer


ENTERGY GLOBAL POWER OPERATIONS CORPORATION

By:           /s/ Steven C. McNeal                                                        
Steven C. McNeal
Vice President and Treasurer


ENTERGY POWER OPERATIONS U.S., INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR GENERATION COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer

ENTERGY NUCLEAR HOLDING COMPANY #1

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR NEW YORK INVESTMENT COMPANY I

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY GLOBAL, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR FUELS COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR HOLDING COMPANY #2

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR OPERATIONS, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY POWER GAS HOLDINGS CORPORATION

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


EN SERVICES II CORPORATION

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY RETAIL HOLDING COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


TLG SERVICES, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY RESOURCES, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR HOLDING COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer

 

ENTERGY NUCLEAR HOLDING COMPANY #3, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR FINANCE HOLDING, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR FINANCE, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY MISSISSIPPI TURBINE COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR POTOMAC COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY POWER E & C HOLDINGS, LLC

By:           /s/ Steven C. McNeal                                                                             
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR PFS COMPANY

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY INTERNATIONAL HOLDINGS LTD

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR MIDWEST INVESTMENT COMPANY, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY TEXAS, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY NUCLEAR POWER MARKETING, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY LOUISIANA, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer

 

ENTERGY NUCLEAR INDIAN POINT 1 & 2 INVESTMENTS, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


EAM NELSON HOLDING, LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY ASSET MANAGEMENT, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY INVESTMENTS HOLDING COMPANY, INC.

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


EWO MARKETING, L.P.

By:           EWO GP LLC, its General Partner

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


ENTERGY SOLUTIONS DISTRICT ENERGY LTD. LLC

By:           /s/ Steven C. McNeal                                                                    
Steven C. McNeal
Vice President and Treasurer


JACKSON GAS LIGHT COMPANY

By:           /s/ Robert D. Sloan                                                                    
Robert D. Sloan
President


ENTERGY POWER & LIGHT COMPANY

By:           /s/ Robert D. Sloan                                                                    
Robert D. Sloan
President


THE LIGHT, HEAT AND WATER COMPANY OF JACKSON, MISSISSIPPI

By:           /s/ Robert D. Sloan                                                                    
Robert D. Sloan
President


EGS HOLDINGS, INC.

By:           /s/ John Wengler                                                                          
John Wengler
Vice President and Treasurer


ENTERGY NUCLEAR TEXAS HOLDINGS, INC.

By:           /s/ John Wengler                                                                    
John Wengler
President and Treasurer


ENTERGY GLOBAL TRADING HOLDINGS, LTD.

By:           /s/ John Wengler                                                                    
John Wengler
Vice President and Treasurer


ENTERGY LOUISIANA HOLDINGS, INC.

By:           /s/ William M. Mohl                                                                    
William M. Mohl
Vice President


ENTERGY NUCLEAR VERMONT INVESTMENT COMPANY, LLC

By:           /s/ Terence A. Burke                                                                    
Terence A. Burke
Vice President and Secretary


ENTERGY NEW NUCLEAR UTILITY DEVELOPMENT, LLC

By:           /s/ John R. McGaha                                                                    
John R. McGaha
President


NUCLEAR SERVICES COMPANY, LLC

By:           /s/ John R. McGaha                                                                    
John R. McGaha
Vice President


ENEXUS ENERGY CORPORATION

By:           /s/ John R. McGaha                                                                    
John R. McGaha
Chief Operating Officer and Secretary


ENTERGY POWER GAS OPERATIONS CORPORATION
(As Successor in Interest to the Tax Attributes of
Entergy Power RS Holding Company, LLC)

By:           /s/ Peter L. Swigart                                                                    
Peter L. Swigart
President