Alliant Energy (LNT)

Company ID: 83 | CIK: 0000352541
10-Q view:
No 10-Q YTD data
No 10-Q 3M data
No 10-K data
No 10-Q YTD data
No 10-Q 3M data
No 10-Q YTD data
No 10-Q 3M data
No 10-Q YTD data
No 10-Q 3M data
No 10-Q YTD data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-K data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q YTD data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-K data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
No 10-Q 3M data
Segments are charted by their disclosed metrics (revenue, segment profit, etc.). Each line is a single segment. Reconciliation/corporate items are excluded. Major customers are shown as a percentage of revenue. Operational KPIs are grouped by metric concept; sub-metrics appear as separate lines.

Geographic Segments

No 10-Q data

Business Unit / Product Segments

Major Customers (% of Revenue)

No major-customer concentration data found.

Operational KPIs

Revenue per Dth (arpu)

No 10-Q data

Gas transportation capacity (capacity)

Retail gas customers (customers)

Gas customers served (customers_served)

CO2 equivalent emissions (emissions_co2)

Active locomotives (fleet_size)

No 10-Q data

Gas Sales Volume (gas_production)

Generation capacity (generation_capacity)

Electric Sales (generation_volume)

Employees (headcount)

Net acreage (net_acreage)

No 10-Q data

Affordable Housing Occupancy (occupancy)

No 10-Q data

Oil Production (oil_production)

AMI Meters (other)

No 10-Q data

AMI Meters Installed (other)

No 10-Q data

AMI meters installed (other)

No 10-Q data

Accumulated other comprehensive loss (other)

No 10-K data

Advanced metering infrastructure meters installed (other)

No 10-Q data

Available capacity under sales of accounts receivable program (other)

No 10-K data

Available credit facility capacity (other)

No 10-K data

Available receivables sale capacity (other)

No 10-K data

Average annual electric bill (other)

No 10-Q data

Average annual electric use (other)

No 10-Q data

Average annual gas bill (other)

No 10-Q data

Average annual gas use (other)

No 10-Q data

Average delivered fuel cost (other)

No 10-Q data

Average fuel cost (other)

No 10-Q data

Average fuel cost per million Btu (other)

No 10-Q data

Bargaining agreement coverage (other)

No 10-K data

Bargaining unit coverage (other)

No 10-Q data

CBA-covered employees (other)

No 10-K data

Capacity reduction from tube plugging (other)

No 10-K data

Capital expenditures (other)

No 10-K data

Capital purchase obligations (other)

No 10-K data

Capitalization ratio (other)

No 10-K data

Cash and cash equivalents (other)

No 10-K data

Cities and towns served (other)

No 10-Q data

Cities villages and towns served (other)

No 10-Q data

Cities, villages and towns served (other)

No 10-Q data

Coal inventory days (other)

No 10-Q data

Coal inventory days on hand (other)

No 10-Q data

Coal supply coverage (other)

No 10-Q data

Coal swap notional (other)

No 10-K data

Collective bargaining agreements (other)

No 10-K data

Collective bargaining coverage (other)

Commercial paper outstanding (other)

No 10-K data

Common Shares Outstanding (other)

Common Stockholders (other)

No 10-Q data

Common equity ratio (other)

No 10-K data

Common shares outstanding (other)

No 10-K data

Common stock outstanding (other)

No 10-K data

Communities served (other)

No 10-Q data

Communities served (electric) (other)

No 10-Q data

Communities served (gas) (other)

No 10-Q data

Contracted data center peak demand (other)

No 10-K data

Conversion price (other)

No 10-K data

Conversion rate (other)

No 10-K data

Cooling Degree Days (other)

No 10-K data

Cooling degree days (other)

Current derivative assets (other)

No 10-K data

Current derivative liabilities (other)

No 10-K data

Customer systems Year 2000 remediation (other)

No 10-K data

Data center contracted demand (other)

No 10-Q data

Data center contracted peak demand (other)

No 10-Q data

Debt-to-capital ratio (other)

No 10-K data

Deferred proceeds (Level 3) (other)

No 10-K data

Delivered fuel cost (other)

No 10-Q data

Distribution line miles (other)

No 10-Q data

Distribution substations (other)

No 10-Q data

Dividends declared per common share (other)

No 10-K data

Dividends declared per share (other)

No 10-K data

EBITDA interest coverage (other)

No 10-K data

Electric communities served (other)

No 10-Q data

Electric distribution line miles (other)

No 10-Q data

Electric distribution lines (other)

No 10-Q data

Electric distribution miles (other)

No 10-Q data

Electric energy sales (other)

No 10-Q data

Electric energy sold (other)

No 10-Q data

Electric energy sources (other)

No 10-Q data

Electric fuel cost per kWh (other)

No 10-K data

Electric margin (other)

No 10-K data

Electric margins (other)

No 10-K data

Electric retail sales volume (other)

No 10-Q data

Electric revenue by state (other)

No 10-Q data

Electric revenue per kWh (other)

No 10-K data

Electric sales volume (other)

Electric service territory (other)

No 10-Q data

Electric substations (other)

No 10-Q data

Electric total sales volume (other)

No 10-Q data

Electricity generated (other)

No 10-K data

Electricity sales (other)

Electricity sales volume (other)

Electricity sold (other)

No 10-K data

Electricity swap notional (other)

No 10-K data

Environmental liabilities (other)

No 10-K data

Executed electric service agreements demand (other)

No 10-K data

FTR notional (other)

No 10-K data

Fair value of convertible notes (other)

No 10-K data

Federal tax credit carryforwards (other)

No 10-K data

Fiber optic routes installed (other)

No 10-Q data

Fixed interest rate (other)

No 10-K data

Fleet electrification goal (other)

No 10-K data

Foreign investments (other)

No 10-K data

Fuel cost per MMBtu (other)

No 10-Q data

Gas Dth sales (other)

No 10-K data

Gas Dth sold (other)

No 10-K data

Gas Peak Demand (other)

No 10-Q data

Gas communities served (other)

No 10-Q data

Gas cost per Dth (other)

No 10-Q data

Gas distribution main miles (other)

No 10-Q data

Gas distribution mains (other)

No 10-Q data

Gas main miles (other)

No 10-Q data

Gas margin (other)

No 10-K data

Gas margins (other)

No 10-K data

Gas price (other)

No 10-K data

Gas retail sales volume (other)

No 10-Q data

Gas revenue by state (other)

No 10-Q data

Gas revenue per Dth (other)

No 10-Q data

Gas revenue per therm (other)

No 10-K data

Gas sales (other)

Gas sales volume (other)

Gas storage share (other)

No 10-Q data

Gas storage share of annual requirements (other)

No 10-Q data

Gas storage share of requirements (other)

No 10-Q data

Gas storage share of supply (other)

No 10-Q data

Gas therms sold (other)

No 10-K data

Gas total sales volume (other)

No 10-Q data

Gas volumes delivered (other)

No 10-Q data

Gathering pipeline miles (other)

No 10-Q data

Generation fuel mix (other)

No 10-Q data

Generation mix by fuel type (other)

No 10-Q data

Heating Degree Days (other)

Heating degree days (other)

Holders of record (other)

No 10-Q data

IT applications remediated (other)

No 10-K data

IT systems Year 2000 remediation (other)

No 10-K data

Infrastructure Year 2000 remediation (other)

No 10-K data

Interest rate derivative liability (other)

No 10-K data

Interest rate risk sensitivity (other)

No 10-K data

Interest rate swap notional (other)

No 10-K data

Interest rate swaps outstanding (other)

No 10-K data

Kewaunee capability factor (other)

No 10-Q data

Kewaunee net book value (other)

No 10-Q data

Kewaunee ownership interest (other)

No 10-K data

Known MGP sites (other)

No 10-K data

MGP site estimated future costs (other)

No 10-K data

MGP sites (other)

No 10-Q data

MGP sites estimated future costs (other)

No 10-K data

MGP sites monitored (other)

No 10-K data

Max daily winter gas demand (other)

No 10-Q data

Maximum daily winter gas demand (other)

No 10-Q data

Maximum peak hour demand (other)

No 10-Q data

Maximum summer peak demand (other)

No 10-Q data

Maximum winter peak demand (other)

No 10-Q data

Natural gas sales (other)

Natural gas sales volume (other)

Natural gas swap notional (other)

No 10-K data

Net carrying amount of convertible notes (other)

No 10-K data

Net derivative assets (Level 3) (other)

No 10-K data

Net weather impact (other)

No 10-K data

Non-current derivative assets (other)

No 10-K data

Non-current derivative liabilities (other)

No 10-K data

Non-utility generation capacity (other)

No 10-Q data

Nuclear decommissioning trust assets (other)

No 10-K data

Nuclear decommissioning trust fund (other)

No 10-Q data

Nuclear decommissioning trust funding gap (other)

No 10-K data

Number of Reportable Segments (other)

Oil price (other)

No 10-K data

Overhead distribution miles (other)

No 10-Q data

Overhead electric distribution line (other)

No 10-Q data

Ownership interest (other)

No 10-K data

Peak daily gas demand (other)

No 10-Q data

Peak demand (other)

No 10-Q data

Peak electric demand (other)

No 10-Q data

Peak gas demand (other)

No 10-Q data

Peak hour demand (other)

No 10-Q data

Population served (other)

No 10-Q data

Production tax credits (other)

No 10-Q data

Purchased electric capacity expense (other)

No 10-K data

Purchased gas cost (other)

No 10-Q data

Purchased gas cost per Dth (other)

No 10-Q data

Purchased gas cost per Dth sold (other)

No 10-Q data

Purchased gas cost per therm (other)

No 10-K data

Purchased power cost per kWh (other)

No 10-K data

Purchased power share (other)

No 10-Q data

Purchased power share of MWh requirements (other)

No 10-Q data

Purchased power volume (other)

No 10-K data

Railroad Track Miles (other)

No 10-Q data

Railroad track miles (other)

No 10-Q data

Replacement power cost premium (other)

No 10-K data

Restricted net assets of subsidiaries (other)

No 10-K data

Retail electric price (other)

No 10-Q data

Retail electric revenue per kWh (other)

No 10-Q data

Retail electric sales change (other)

No 10-K data

Retail electric sales growth (other)

No 10-K data

Retail electric sales volume change (other)

No 10-K data

Retail electric sales volume growth (other)

No 10-K data

Retail gas price (other)

No 10-Q data

Retail gas revenue per Dth (other)

No 10-Q data

Retail gas sales change (other)

No 10-K data

Retail gas sales volume change (other)

No 10-K data

Retail gas sales volume growth (other)

No 10-K data

Retail revenue per Dth (other)

No 10-Q data

Retail revenue per kWh (other)

No 10-Q data

Retail sales volume change (other)

No 10-K data

Retained earnings free of dividend restrictions (other)

No 10-K data

Revenue per Dth (other)

No 10-Q data

Revenue per Dth (retail) (other)

No 10-Q data

Revenue per Dth retail (other)

No 10-Q data

Revenue per Dth sold (other)

No 10-Q data

Revenue per Dth sold to retail customers (other)

No 10-Q data

Revenue per KWH (other)

No 10-Q data

Revenue per KWh retail (other)

No 10-Q data

Revenue per dekatherm (other)

No 10-Q data

Revenue per kWh (other)

No 10-Q data

Revenue per kWh (retail) (other)

No 10-Q data

Revenue per kWh from retail customers (other)

No 10-Q data

Revenue per kWh from ultimate customers (other)

No 10-Q data

Revenue per kWh retail (other)

No 10-Q data

Revenue per kWh sold (other)

No 10-Q data

Revenue per kWh sold to retail customers (other)

No 10-Q data

Revenue per kilowatt-hour (other)

No 10-Q data

Self-generated share of requirements (other)

No 10-Q data

Shareholders of record (other)

No 10-Q data

Shares included in diluted EPS (other)

No 10-K data

Shares outstanding (other)

State net operating loss carryforwards (other)

No 10-K data

Steam generator tube plugging (other)

No 10-K data

Steam generator tubes plugged (other)

Substations (other)

No 10-Q data

System peak demand (other)

No 10-Q data

Temperature impact on electric margins (other)

No 10-K data

Temperature impact on gas margins (other)

No 10-K data

Temperature impact on margins (other)

No 10-K data

Temperature impact on operating income (other)

No 10-K data

Temperature-normalized sales change (other)

No 10-K data

Temperature-normalized sales growth (other)

No 10-Q data

Times interest earned (other)

No 10-K data

Unamortized debt issuance costs (other)

No 10-K data

Underground distribution miles (other)

No 10-Q data

Underground electric distribution (other)

No 10-Q data

Underground electric distribution cable (other)

No 10-Q data

Union bargaining coverage (other)

No 10-K data

Unionized workforce (other)

No 10-K data

Unionized workforce share (other)

No 10-K data

Unrecognized compensation cost (other)

No 10-K data

Uranium inventory (other)

No 10-Q data

WP&L common equity ratio (other)

No 10-K data

WPL short-term borrowing authorization (other)

No 10-K data

WPL solar construction cost increase (other)

No 10-K data

Weather-normalized electric sales growth (other)

No 10-Q data

Weighted average common shares (other)

No 10-K data

Weighted average interest rate (other)

No 10-K data

West Riverside ownership interest (other)

No 10-K data

Whiting Petroleum abandonment obligation exposure (other)

No 10-K data

Whiting Petroleum expected loss liability (other)

No 10-K data

Whiting average gas price (other)

No 10-K data

Whiting average oil price (other)

No 10-K data

Whiting gas price (other)

No 10-K data

Whiting oil price (other)

No 10-K data

Wind farm PPA obligation limit (other)

No 10-K data

Wind farm operating agreement obligation (other)

No 10-K data

Year 2000 costs incurred (other)

No 10-K data

Year 2000 remediation progress (other)

No 10-K data

Gas Sales (production_volume)

Manufactured gas plant sites (properties)

No 10-Q data

Proved Gas Reserves (proved_developed_reserves)

No 10-Q data

Proved Reserves (proved_reserves)

No 10-Q data

Proved Undeveloped Reserves (proved_undeveloped_reserves)

No 10-Q data

Renewable generating capacity (renewable_capacity)

Wind generation share (renewable_energy_pct)

Office square footage (square_footage)

No 10-Q data

Natural gas sales volume (throughput)

No 10-K data

Railroad Track (transmission_miles)

No 10-Q data

Gas sales volume (units_shipped)

No 10-Q data

Nuclear capability factor (utilization_rate)

Electric utility water supply reduction goal (water_consumption)

No 10-K data

Productive wells (wells_drilled)

No 10-Q data
Human capital disclosures. Workforce totals and demographics are point-in-time. Flow metrics use the year-to-date period for 10-Q and full year for 10-K. Workforce actions (RIFs, restructurings, acquisition-related changes) are listed in the table at the bottom.

Workforce Totals

No 10-Q data
No 10-Q data

Demographics

No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data

Workforce Breakdowns

No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data

HCM Metrics — Point-in-Time

No point-in-time HCM metrics found.

HCM Metrics — Flow (Annual / YTD)

No flow HCM metrics found.

Workforce Actions

Period EndTypeStatusAffected% WorkforceAnnouncedExpected CompletionGeographySegment / FunctionChargeSourceNote
2026-06-30otherin_progress29%2026-05United States (Wisconsin)Wisconsin Power and Light Company — represented employees (IBEW Local 965)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expired in May 2026, covering 29% of Alliant Energy and 85% of WPL employees. Renewal process underway; a tentative agreement has been reached but outcome not yet predictable.
2026-03-31otherannounced85%2026-03-312026-05-31Wisconsin, United StatesWisconsin Power and Light Company (WPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expires in May 2026, covering 85% of WPL employees and 29% of Alliant Energy total employees. No headcount impact disclosed.
2025-12-31voluntary_separationcompleted5%2024United States (Iowa and Wisconsin utility service territories)Alliant Energy consolidated (IPL, WPL and other)USD 29 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Multi-year program: announced in 2024 (prior fiscal year) with pre-tax charges of $29 million recorded in 2024 ($14 million IPL, $13 million WPL); approximately 5% of total Alliant Energy employees accepted the voluntary separation package. Current-fiscal-year (2025) activity was approximately $25 million of related payments per the MD&A operating cash flow discussion; strategy highlights describe the program as completed.
2025-12-31voluntary_separationcompleted5%20242024-12-31United StatesAlliant EnergyUSD 29 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Approximately 5% of total Alliant Energy employees accepted the voluntary separation package. Pre-tax charges of $29 million recorded in 2024.
2025-09-30restructuringin_progressUnited StatesAlliant Energy consolidated (including IPL and WPL)USD 25 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Cash flow variance table lists restructuring and voluntary employee separation payments of $25M for Alliant Energy ($11M IPL, $12M WPL) in 2025 YTD; no employee counts or program details disclosed.
2025-09-30voluntary_separationcompletedUSD 25 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Cash outflow of $25 million for restructuring and voluntary employee separation payments in 2025.
2025-06-30restructuringin_progressUnited StatesAlliant Energy consolidated (IPL and WPL utilities)USD 25 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		MD&A cites restructuring and voluntary employee separation payments in 2025 as a $25M YTD cash outflow; no employee count, announcement date, or completion timeline disclosed.
2025-06-30voluntary_separationcompletedUSD 25 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Filing discloses $25 million in cash outflows for 'Restructuring and voluntary employee separation payments in 2025' for the six months ended June 30, 2025. Employee count not disclosed.
2024-12-31voluntary_separationcompleted5%2024United States (Iowa and Wisconsin)IPL and WPL utility operationsUSD 29 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Announced in 2024 as restructuring activities that included a voluntary separation package; approximately 5% of total Alliant Energy employees accepted the package. Entity-level pre-tax charges: IPL $14 million and WPL $13 million. MD&A variance table shows $27 million for Alliant Energy excluding payroll taxes; charges were primarily recorded in Other operation and maintenance. Program is described in MD&A strategy highlights as completed in 2024 with expected future O&M savings.
2024-12-31voluntary_separationcompleted5%2024-01-012024-12-31United StatesAlliant Energy, IPL and WPL (consolidated)USD 29 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Approximately 5% of total Alliant Energy employees accepted the voluntary separation package. Pre-tax charges: Alliant Energy $29M, IPL $14M, WPL $13M. Charges primarily recorded in Other operation and maintenance. Exact announcement date not specified; program occurred during 2024.
2024-12-31voluntary_separationcompleted20242024-12-31United StatesAlliant Energy, IPL, WPLUSD 29 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Approximately 5% of total Alliant Energy employees accepted the voluntary separation package. Pre-tax charges of $29 million recorded in 2024.
2024-09-30voluntary_separationannounced5%2024-10-012024-12-31United StatesAlliant Energy (corporate-wide)USD 28 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q4 2024 (after quarter end). Approximately 5% of employees accepted the voluntary separation package. Expected pre-tax charges of $25M to $30M; midpoint shown. Purpose: align resources with business and customer needs and reduce customer costs.
2024-09-30othercompleted2024-09-012028-08-31United States (Cedar Rapids, Iowa)Interstate Power and Light Company (IPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL's collective bargaining agreement with IBEW Local 204 expired August 2024; a new agreement was reached in September 2024, expiring August 31, 2028. Number of covered employees not disclosed.
2024-09-30voluntary_separationannounced5%2024-10-012024-12-31Alliant Energy CorporationCorporate / All SegmentsUSD 28 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Announced in Q4 2024 (subsequent event). Approximately 5% of employees accepted voluntary separation packages. Expected pre-tax charges of $25M-$30M in Q4 2024.
2024-06-30otherin_progress18%2024-08Cedar Rapids, Iowa, United StatesInterstate Power and Light Company — IBEW Local 204 bargaining unitother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL's collective bargaining agreement with IBEW Local 204 (Cedar Rapids) expires in August 2024 and covers 18% of Alliant Energy employees and 54% of IPL employees. Renewal process underway with a tentative agreement reached; filer states the outcome cannot currently be predicted. Percent-of-workforce recorded on the Alliant Energy consolidated basis.
2022-12-31plant_closureannounced20202023Iowa, United StatesIPL electric generation (coal-fired)MD&A
f5-10k / GLM-5.3-flash-HTML		275 MW coal-fired Lansing Generating Station expected to retire in the first half of 2023 following 2020 MISO approval; probable of abandonment at Dec 31, 2022 with $233M remaining net book value expected to move to a regulatory asset. Filing does not quantify workforce impact
2022-12-31plant_closureannounced20152025-12-31Iowa, United StatesIPL electric generation (coal-fired)MD&A
f5-10k / GLM-5.3-flash-HTML		Prairie Creek Generating Station Units 1 and 3 (65 MW aggregate, coal-fired) to be fuel-switched from coal to natural gas or retired by December 31, 2025 per the 2015 Consent Decree with the EPA and other parties. Filing does not quantify workforce impact
2022-12-31plant_closureannounced20202025-06-01Wisconsin, United StatesWPL electric generation (coal-fired)MD&A
f5-10k / GLM-5.3-flash-HTML		414 MW Edgewater Generating Station Unit 5 (coal-fired); 2020 MISO approval, probable of abandonment at Dec 31, 2022 with $511M remaining net book value and authorized recovery of and return on that value through 2023. Filing does not quantify workforce impact
2022-12-31plant_closureannounced20212026-06-01Wisconsin, United StatesWPL electric generation (coal-fired, jointly owned)MD&A
f5-10k / GLM-5.3-flash-HTML		Columbia Energy Center Units 1 and 2 (595 MW aggregate, coal-fired; WPL 53.5% ownership interest); 2021 MISO approval, probable of abandonment at Dec 31, 2022 with $440M remaining net book value in aggregate. Filing does not quantify workforce impact
2022-06-30othercompleted2022-05-31Wisconsin, United StatesWisconsin Power and Light Company — operationsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expired in May 2022; a new agreement was reached, expiring May 31, 2026. Number of covered employees not disclosed.
2022-03-31otherin_progress83%2022-05-31United States (Wisconsin)Wisconsin Power and Light Company — represented workforce (IBEW Local 965)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expires in May 2022, covering 83% of WPL employees and 26% of Alliant Energy employees. Renewal process underway; a tentative agreement has been reached but outcome not yet predictable. No employee-impact count disclosed.
2021-12-31otherannounced8542022-05-31WisconsinWPL — International Brotherhood of Electrical Workers Local 965 bargaining unitother
f5-10k / GLM-5.3-flash-HTML		Expiration of IBEW Local 965 agreement covering all WPL bargaining unit employees; equals 83% of WPL and 26% of consolidated Alliant Energy employees. Count equals WPL bargaining unit headcount disclosed in Item 1.
2020-09-30othercompleted2020-08-31Cedar Rapids, Iowa, United StatesIPL electric utility operationsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL's collective bargaining agreement with IBEW Local 204 expired in August 2020; a new agreement was reached, expiring August 31, 2024. Number of covered employees not disclosed.
2020-03-31otherin_progress2020-08-31United States (Iowa)IPL operations (Cedar Rapids)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL's collective bargaining agreement with IBEW Local 204 (Cedar Rapids) expires 2020-08-31, covering 18% of Alliant Energy employees and 45% of IPL employees; renewal process underway, outcome unpredictable.
2019-12-31acquisition_additioncompleted2019-03-312019-03-31United States (Iowa and Wisconsin)Non-utility — Transportation (freight management / supply chain)USD 21 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Two freight management companies acquired in Q1 2019 for $21M including $8M contingent consideration; purchase price largely allocated to intangibles. Headcount added not disclosed.
2019-09-30othercompleted2019-05-312022-05-31Wisconsin, United StatesWisconsin Power and Light Company (WPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's CBA with IBEW Local 965 expired May 31, 2019 (covering 27% of Alliant and 82% of WPL employees); parties reached a new agreement in November 2019, expiring May 31, 2022.
2019-09-30acquisition_additioncompleted2019-03-312019-03-31Iowa and Wisconsin, United StatesNon-utility Transportation (freight management)USD 21 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two freight management companies acquired for $21M including $8M contingent consideration; headcount added not disclosed.
2019-06-30otherin_progress2019-05-31Wisconsin, United StatesWisconsin Power and Light Company (WPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expired May 31, 2019, covering 82% of WPL employees (27% of Alliant Energy total). Parties continue negotiating under a signed extension terminable with 30 days' notice; outcome uncertain.
2019-06-30acquisition_additioncompletedIowa and Wisconsin, United StatesNon-utility Transportation (freight management)USD 21 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two freight management companies acquired in Q1 2019 for $21 million including $8 million contingent consideration; headcount added not disclosed.
2019-03-31otherannounced82%2019-03-312019-05-31Wisconsin, United StatesWisconsin Power and Light Company (WPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expires 2019-05-31, covering 82% of WPL employees (26% of Alliant Energy total). Renewal negotiations underway; outcome not yet predictable.
2017-03-31otherannounced19%2017-08-31United States (Cedar Rapids, Iowa)Interstate Power and Light Company (IPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL's collective bargaining agreement with IBEW Local 204 expires in August 2017, covering 19% of Alliant Energy's and 45% of IPL's total employees; no negotiation outcome or headcount impact disclosed.
2016-12-31voluntary_separationcompleted20152015-12-31United StatesAlliant EnergyUSD 8 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Voluntary employee separation charges recorded in 2015. Approximately 2% of total Alliant Energy employees accepted the package (Note 12(a)).
2016-09-30voluntary_separationcompleted2%2015-07-012015-09-30Alliant EnergyCorporate ServicesUSD 8 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Offered in Q3 2015; approximately 2% of total employees accepted. Charges recorded in Q3 2015.
2015-12-31voluntary_separationcompleted2%United States (Iowa and Wisconsin utility operations)Alliant Energy consolidated, including IPL and WPLUSD 8 (millions)other
f5-10k / GLM-5.3-flash-HTML		Voluntary separation package offered in 2015; roughly 2% of total employees accepted. Charges recorded in 2015: Alliant Energy $8 million, IPL $5 million, WPL $3 million (subsidiary amounts included in consolidated figure).
2015-12-31voluntary_separationcompleted2%2015-12-312015-12-31United States (Iowa, Wisconsin)Alliant Energy consolidated (IPL, WPL, Corporate Services, Resources)USD 8 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Approximately 2% of total Alliant Energy employees accepted the package; charges were $8M Alliant, $5M IPL, $3M WPL. Exact headcount not disclosed.
2015-12-31divestiture_reductioncompleted2015-04-012015-07-31MinnesotaIPL — Minnesota electric and natural gas distribution assetsUSD 14 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Gas assets sold April 2015 (~11,000 retail gas customers); electric assets sold July 2015 (~42,000 retail electric customers). Pre-tax charges of $11M (electric) and $3M (gas) recorded in Other operation and maintenance. Employee counts not disclosed.
2015-12-31voluntary_separationcompleted2015-01-012015-12-31United StatesAll SegmentsUSD 8 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Approximately 2% of total Alliant Energy employees accepted a voluntary separation package. Total charges of $8 million recorded ($5M IPL, $3M WPL).
2015-09-30voluntary_separationcompleted2%2015-07-012015-09-30United StatesAlliant Energy, IPL and WPL (consolidated)USD 8 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 2% of total Alliant Energy employees accepted the package. Charges: $8M Alliant Energy, $5M IPL, $3M WPL. Absolute headcount not disclosed.
2015-09-30voluntary_separationcompleted2%2015-07-012015-09-30Alliant EnergyAll segmentsUSD 8 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Approximately 2% of total Alliant Energy employees accepted a voluntary separation package in the third quarter of 2015. Charges recorded: Alliant Energy $8 million, IPL $5 million, WPL $3 million.
2014-03-31otherannounced26%2014-03-312014-05Wisconsin, United StatesWPL utility operations (IBEW Local 965 bargaining unit)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expires in May 2014; the unit represents 26% of Alliant Energy's and 80% of WPL's total employees. No headcount action disclosed.
2012-12-31divestiture_reductioncompleted1752012-022013-01United StatesResources — RMT (renewable energy services business)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Subsequent event: sale of remaining RMT interest closed January 2013, before the 2013-02-26 filing date; decision to sell announced February 2012 per state apportionment disclosure. RMT's 175 employees at 2012-12-31 exit consolidated headcount via the divestiture (transfer with business; filing does not report layoffs or severance for this action).
2012-12-31divestiture_reductioncompleted1752012-02-012013-01-31United StatesResources — RMT (renewable energy services)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Alliant Energy sold its remaining interest in RMT in January 2013; 175 is RMT headcount at 2012-12-31. Sale decision announced February 2012. Final gain/loss subject to working capital adjustment and potential contingent consideration.
2012-12-31restructuringcompleted20102010United StatesCorporate and OperationsUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges in 2010 resulting from the elimination of certain corporate and operations positions. Disclosed in 2012 filing as comparative data.
2012-12-31divestiture_reductioncompleted1752013-012013-01United StatesResources (RMT)Item_1_Business
f5-10k / Qwen3.6-27B-Q8_0		Alliant Energy sold RMT, Inc. in January 2013. The 175 employees listed in the 2012-12-31 headcount table were part of this divested unit.
2011-12-31restructuringcompletedUnited States (Iowa, Wisconsin, Minnesota utility service territories)Utility — corporate and operations positionsMD&A
f5-10k / GLM-5.3-flash-HTML		MD&A states cost-control initiatives implemented in 2011 included elimination of certain corporate and operations positions. Restructuring-charge footnotes date similar eliminations to 2010 and 2009 ($4M and $11M charges); no 2011 charge or affected-employee count was quantified.
2011-12-31divestiture_reductioncompleted2011-06United StatesNon-regulated — RMT environmental consulting and engineering business unitdiscontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Environmental business unit sold in June 2011 for net proceeds of $12 million; results not material so not reported as discontinued operations; no affected-employee count disclosed.
2011-12-31divestiture_reductioncompleted2011United StatesOther Non-regulated, Parent and Other — Industrial Energy Applications, Inc. (IEA)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		IEA business sold in 2011 for net proceeds of $5 million; operating results reported as discontinued operations; no affected-employee count disclosed.
2011-12-31divestiture_reductionannounced2012-022012United StatesNon-regulated — RMT (renewable energy services)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Alliant Energy announced plans in February 2012 to sell RMT during 2012; RMT did not meet held-for-sale criteria at fiscal year-end. RMT had 296 employees at Dec. 31, 2011, but no sale-related employee-impact figure was disclosed.
2011-12-31divestiture_reductionannounced2012-02United StatesRMT (Non-regulated - Renewable Energy Services)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced after fiscal year-end; RMT had 296 employees at 2011-12-31. RMT did not meet held-for-sale criteria at year-end.
2011-12-31restructuringcompleted2011United StatesCorporate and OperationsMD&A
f5-10k / Qwen3.6-27B-Q8_0		Elimination of certain corporate and operations positions. Specific headcount not disclosed, but charges were recorded in 2011.
2011-09-30restructuringcompletedCorporate and OperationsUSD 4 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges incurred in Q2 2010 related to elimination of certain corporate and operations positions.
2011-06-30restructuringcompleted2011-06-302011-06-30United StatesCorporate and OperationsUSD 4 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges incurred in Q2 2011 related to the elimination of certain corporate and operations positions. Employee count not disclosed.
2011-03-31otherin_progress2011-05-31Wisconsin, United StatesWisconsin Power and Light Company (WPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expires May 2011; covers 25% of Alliant Energy and 92% of WPL employees. Renewal negotiations underway; outcome not yet predictable.
2011-03-31otherin_progress25%2011-05-31WisconsinAlliant Energy / WPLMD&A
f5-10q / Qwen3.6-27B-Q8_0		WPL's collective bargaining agreement with IBEW Local 965 expires in May 2011, representing 25% of Alliant Energy's total employees and 92% of WPL's total employees. Negotiations are underway.
2010-12-31restructuringcompletedIowa and WisconsinCorporate and operations positionsUSD 4 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Consolidated $4 million charge recorded in 2010, split $2 million each at IPL and WPL, from eliminating certain corporate and operations positions during the year; affected headcount not disclosed.
2010-12-31divestiture_reductionannounced2011-03Industrial Energy Applications, Inc. (IEA) — Non-regulateddiscontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		IEA disposal pursued to narrow strategic focus; classified as discontinued operations and held for sale at Dec. 31, 2010, with completion expected in the first quarter of 2011. No affected employee count disclosed.
2010-12-31restructuringcompletedIowa and MinnesotaInterstate Power and Light Company (IPL)USD 2 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charges resulted from elimination of certain corporate and operations positions; headcount affected not disclosed.
2010-12-31restructuringcompletedWisconsinWisconsin Power and Light Company (WPL)USD 2 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charges resulted from elimination of certain corporate and operations positions; headcount affected not disclosed. Consolidated Alliant Energy restructuring charge for 2010 was $4 million.
2010-12-31restructuringcompleted2010United StatesCorporate and OperationsUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges incurred in 2010 related to the elimination of certain corporate and operations positions. Employee count not disclosed.
2010-09-30restructuringcompleted2010-06-302010-06-30United StatesCorporate and OperationsUSD 4 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges incurred in the second quarter of 2010 related to the elimination of certain corporate and operations positions. Employee count not disclosed.
2010-06-30restructuringcompletedUnited StatesCorporate and operationsUSD 4 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring charges of $4 million in Q2 2010 from elimination of certain corporate and operations positions. No employee count disclosed. Prior-year comparative restructuring charges of $11 million in Q2 2009 relate to a separate, earlier action.
2010-06-30otherannounced2010-08-31United States (Cedar Rapids, Iowa)IPL — collective bargaining unit (IBEW Local 204)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL's collective bargaining agreement with IBEW Local 204 (Cedar Rapids) expires in August 2010, covering 16% of Alliant Energy employees and 52% of IPL employees. Renewal negotiations underway; outcome unpredictable.
2010-06-30otherin_progress2008-02-01United StatesAlliant Energy Cash Balance Pension Plan participantsUSD 8 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Class action lawsuit against Cash Balance Pension Plan; court granted summary judgment on liability June 3, 2010. Loss contingency of $8 million recognized ($5M IPL, $3M WPL). Plaintiffs' expert reports allege $24M–$54M in underpayments. Not a workforce reduction action per se but a material employee-benefits litigation event.
2010-06-30restructuringcompleted2010-04-012010-06-30Alliant EnergyCorporate and OperationsUSD 4 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges incurred in Q2 2010 related to elimination of certain corporate and operations positions. Split: $2M IPL, $2M WPL.
2010-06-30voluntary_separationcompleted2009-04-012009-06-30WisconsinWPL Pension Plan ParticipantsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		One-time curtailment loss recognized in Q2 2009 for employees electing to cease participating in WPL qualified pension plan and join 401(k) plan.
2010-03-31otherin_progress16%2010-08-01IowaInterstate Power and Light Company (IPL)MD&A
f5-10q / Qwen3.6-27B-Q8_0		IPL's collective bargaining agreement with IBEW Local 204 expires in August 2010. Negotiations are underway. The union represents 16% of Alliant Energy's total employees and 53% of IPL's total employees.
2009-12-31restructuringcompletedIPL (Iowa/Minnesota) and WPL (Wisconsin)Corporate and operations positionsUSD 11 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Elimination of certain corporate and operations positions during 2009; restructuring charges of $11 million recognized in 2009 ($4 million IPL, $7 million WPL), estimated to reduce annual salary costs by approximately $16 million ($7 million IPL, $9 million WPL). One-time pension curtailment losses of $0.3 million and special termination benefits costs of $0.9 million also recognized in 2009 in connection with the eliminations (Note 6(a)); approximately $0.07 per share impact per Executive Summary.
2009-12-31othercompletedIPL and WPLAll non-bargaining and certain bargaining unit employeesMD&A
f5-10k / GLM-5.3-flash-HTML		Mandatory one-week furlough implemented in 2009 as part of IPL/WPL cost saving initiatives that also included the elimination of certain corporate and operations positions and a suspension of a portion of 401(k) Savings Plan contributions for the second half of 2009.
2009-12-31restructuringcompleted2009-01-012009-12-31United StatesCorporate and operations positionsUSD 11 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Elimination of certain corporate and operations positions; estimated annual salary cost reduction of ~$16M ($7M IPL, $9M WPL). Charge split: $4M IPL, $7M WPL. No employee count disclosed.
2009-12-31othercompleted2009-01-012009-12-31United StatesNon-bargaining and certain bargaining unit employeesMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Mandatory one-week furlough for all non-bargaining and certain bargaining unit employees; suspension of a portion of 401(k) Savings Plan contributions for second half of 2009. No employee count or charge disclosed.
2009-12-31restructuringcompleted2009United StatesCorporate and OperationsUSD 11 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Restructuring costs incurred in 2009 related to the elimination of certain corporate and operations positions. Estimated to decrease annual salary costs by approximately $16 million ($7 million at IPL and $9 million at WPL). Specific employee count not disclosed.
2009-09-30restructuringcompleted2009-04-01United StatesCorporate and operationsUSD 11 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Elimination of certain corporate and operations positions in Q2 2009; restructuring charges of $11M for nine months ($4M IPL, $7M WPL). Expected to reduce future annual salary costs by ~$16M ($7M IPL, $9M WPL). Employee count not disclosed.
2009-09-30plant_closurein_progress2009-05-012009-12-31United States (Wisconsin)WPL — Electric generationMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL announced plans to cease operations by end of 2009 at four gas-fired units (Rock River 1&2, Blackhawk 3&4) to reduce operating costs. Associated workforce reduction not quantified.
2009-09-30plant_closurein_progress2009-04-012010-04-01United States (Iowa)IPL — Steam service (downtown Cedar Rapids)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL announced decision in Q2 2009 to discontinue steam service to downtown Cedar Rapids customers within 12 months; $4M asset impairment recorded. Associated workforce reduction not quantified.
2009-09-30restructuringcompleted2009-04-01United StatesCorporate and OperationsUSD 11 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Elimination of certain corporate and operations positions in Q2 2009. Total charge $11M ($4M IPL, $7M WPL). Includes $0.3M curtailment loss and $0.5M special termination benefits. Expected annual salary savings ~$16M.
2009-09-30voluntary_separationcompleted2007-01-01WisconsinUnion (IBEW Local 965)USD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		One-time option for IBEW Local 965 participants to cease pension plan participation and join 401(k) with increased contributions. Elected in Q2 2009. Resulted in $0.7M curtailment loss.
2009-06-30restructuringcompleted2009-04-012009-06-30United StatesCorporate and operations positionsrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Elimination of certain corporate and operations positions in Q2 2009. No employee count disclosed. Related one-time pension curtailment losses of $0.3M and special termination benefits of $0.5M recognized. Expected to reduce future annual salary costs by ~$16M ($7M IPL, $9M WPL).
2009-06-30plant_closureannounced2009-05-012009-11-30WisconsinWPL — Electric generation (Rock River units 1-2, Blackhawk units 3-4)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL announced plans to cease operations by fall 2009 at four gas-fired electric generating units to reduce operating costs. No associated headcount reduction disclosed.
2009-06-30plant_closureannounced2009-04-012009-12-31IowaIPL — Steam service, downtown Cedar RapidsUSD 4 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL announced decision to discontinue steam service to downtown Cedar Rapids customers in late 2009; recognized $4M impairment on steam assets. No employee count disclosed.
2009-06-30restructuringcompleted2009-06-302009-06-30United StatesCorporate and OperationsUSD 11 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Elimination of certain corporate and operations positions. Expected to decrease future annual salary costs by approximately $16 million ($7 million at IPL and $9 million at WPL).
2009-06-30othercompleted2009-06-302009-06-30United StatesAll EmployeesMD&A
f5-10q / Qwen3.6-27B-Q8_0		Mandatory one-week furlough for all non-bargaining employees in 2009.
2009-06-30othercompleted2009-06-302009-12-31United StatesAll EmployeesMD&A
f5-10q / Qwen3.6-27B-Q8_0		Suspension of a portion of 401(k) Savings Plan contributions by Alliant Energy for the remainder of 2009.
2007-12-31divestiture_reductioncompleted2007-02-282007-02-28Illinois, United StatesElectric and gas utility operations (IPL and WPL)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of IPL's and WPL's Illinois electric distribution and gas properties; net proceeds $52M combined. No employee count disclosed.
2007-12-31divestiture_reductioncompleted2007-12-312007-12-31Iowa, Minnesota and Illinois, United StatesElectric transmission assets (IPL)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of IPL's electric transmission assets to ITC Midwest LLC for net proceeds of $772M. No employee count disclosed.
2007-12-31divestiture_reductioncompleted2007-06-302007-06-30MexicoNon-regulated businesses (Resources)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of Alliant Energy's Mexico investment; net proceeds $66M. No employee count disclosed.
2007-09-30othercompleted2007-05Wisconsin, United StatesWisconsin Power and Light Company (WPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBEW Local 965 members ratified a four-year collective bargaining agreement with WPL in May 2007; no affected-employee count disclosed.
2007-09-30othercompleted2007-05WisconsinWPLMD&A
f5-10q / Qwen3.6-27B-Q8_0		Members of IBEW Local 965 ratified a four-year collective bargaining agreement with WPL.
2007-06-30othercompleted2007-05Wisconsin, United StatesWisconsin Power and Light Companyother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBEW Local 965 members ratified a four-year collective bargaining agreement with WPL in May 2007; no headcount impact disclosed.
2007-06-30othercompleted2007-05WisconsinUtility OperationsMD&A
f5-10q / Qwen3.6-27B-Q8_0		Members of IBEW Local 965 ratified a four-year collective bargaining agreement with WPL in May 2007.
2007-03-31otherannounced2007-05-31Wisconsin, United StatesWisconsin Power and Light Company (WPL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL's collective bargaining agreement with IBEW Local 965 expires May 31, 2007, covering approximately 25% of Alliant Energy employees and 95% of WPL employees. Renewal negotiations underway; outcome unpredictable.
2006-12-31otherannounced1,31225%2007-05-31WisconsinWPL (Wisconsin Power and Light Company)Item_1_Business
f5-10k / GLM-5.3-flash-HTML		Scheduled May 2007 expiration of WPL's collective bargaining agreement with IBEW Local 965; renewal negotiations underway with an outcome the registrants cannot predict. Labor-relations event captured under the 'other' action category — not a headcount reduction. Count equals WPL bargaining-unit employees under the agreement; the narrative describes the unit as roughly 49% of bargaining-covered employees and 25% of total Alliant Energy employees, consistent with the 5,151 total workforce.
2006-12-31divestiture_reductioncompleted2006-01IowaIPL — Duane Arnold Energy Center (DAEC)other
f5-10k / GLM-5.3-flash-HTML		IPL completed the sale of its 70% interest in DAEC to FPL Energy in January 2006. In connection with the closing, the buyer assumed certain pension and other postretirement benefit obligations for transferred DAEC employees and IPL transferred $13.2 million of pension assets, producing a $9.5 million net settlement gain that was recorded as a component of the DAEC-sale regulatory liability with no impact on 2006 results. No headcount of transferred employees was disclosed.
2006-12-31restructuringcompleted20052005IowaCorporate and Operations SupportUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Employee separation expenses at IPL related to elimination of certain corporate and operations support positions. Charge incurred in 2005.
2006-09-30restructuringcompleted2005-06-30IowaCorporate and operations supportUSD 4 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		IPL incurred $4 million of employee separation expenses in the second quarter of 2005 related to the elimination of certain corporate and operations support positions.
2006-09-30divestiture_reductioncompleted2006-01-31IowaNuclear Generation (DAEC)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of IPL's 70% interest in Duane Arnold Energy Center (DAEC) in January 2006 resulted in the transfer of certain DAEC employee pension and other postretirement benefit obligations to FPL Energy. Specific headcount transferred is not disclosed.
2006-06-30restructuringcompletedIowaCorporate and operations supportUSD 4 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Employee separation expenses related to elimination of certain corporate and operations support positions.
2006-03-31divestiture_reductioncompleted2006-01IowaUtility - Electric (Duane Arnold Energy Center)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL completed the sale of its 70% interest in DAEC in January 2006; FPL Energy assumed certain DAEC employee pension and OPEB obligations and pension assets transferred at closing. Employee headcount transferred was not disclosed.
2005-12-31reduction_in_forcein_progress2005-05Corporate and operations supportUSD 4 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Company-wide elimination of certain corporate and operations support positions announced May 2005; headcount not disclosed. IPL recorded $4 million of employee separation expenses in 2005 and expects the eliminations to reduce future annual operating expenses by roughly $7 million. WPL impacts were minimal in 2005 with cost reductions expected in 2006; PSCW approved deferral of related WPL costs/benefits (Aug 2005) and IUB incorporated the Iowa gas impacts into its October 2005 gas rate settlement, with Iowa electric impacts deferred to IPL's next electric rate case.
2005-12-31restructuringcompleted2005-05-01United States (Iowa, Wisconsin)Corporate and operations support positionsMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced May 2005; employee separation expenses of $4 million incurred at IPL in 2005. IPL estimates future annual operating expense reduction of approximately $7 million. Headcount affected not disclosed. WPL received PSCW approval to defer associated costs/benefits until its next rate case.
2005-12-31divestiture_reductionin_progress2005-07-012006-09-30China, MexicoNon-regulated — International and other non-regulated investmentsMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		July 2005 announcement of intent to divest 10 China generating facilities and Mexico investment; Brazil investments sold January 2006. Headcount associated with divestitures not disclosed.
2005-12-31divestiture_reductionin_progress2005-06-012006-12-31United States (Illinois)Utility — electric and gas distribution propertiesMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		June 2005 definitive agreements for IPL and WPL Illinois electric and gas distribution properties (~$47 million combined) and WPL South Beloit water utility (~$4 million); pending regulatory approvals, expected to close 2006. Headcount not disclosed.
2005-12-31restructuringcompleted2005-05United StatesCorporate and Operations SupportUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Announced in May 2005 to reduce certain corporate and operations support positions. IPL incurred $4 million in employee separation expenses in 2005. Expected to decrease future annual operating expenses by approximately $7 million.
2005-09-30restructuringin_progress2005-05-01United StatesCorporate and operations supportMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced May 2005; special termination benefit costs for pension and OPEB plans of $0.6M and $1.8M recognized in Q2 2005. IPL recognized $0.1M and $0.6M; WPL recognized $0.5M and $1.2M. No employee count disclosed. WPL received PSCW approval to defer $1.5M of costs to next rate case.
2005-09-30otherin_progress2005-08-01United StatesIPL — IBEW Local 204 bargaining unitother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL's collective bargaining agreement with IBEW Local 204 expired August 2005; negotiations ongoing. Employees represent ~29% of Alliant Energy and ~59% of IPL covered by bargaining agreements. No headcount impact quantified.
2005-09-30restructuringcompleted2005-05-012005-06-30United StatesCorporate and Operations SupportUSD 2 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Elimination of certain corporate and operations support positions in Q2 2005. Total special termination benefits costs recognized were $2.4 million ($0.6M pension, $1.8M other postretirement). Employee count not disclosed.
2005-06-30restructuringcompleted2005-052005-06-30United StatesCorporate and operations supportMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Alliant Energy announced plans in May 2005 to reduce certain corporate and operations support positions; positions were eliminated in Q2 2005. Special termination benefits of $0.6M (pension) and $1.8M (OPEB) recognized at Alliant Energy level; $4M employee separation expenses at IPL. No employee count disclosed. IPL estimated future annual operating expense reduction of approximately $7M.
2005-06-30divestiture_reductioncompleted2005-042005-04-30United StatesNon-regulated — Energy Services (Cogenex Corporation)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of Cogenex energy services business completed in Q2 2005 with net cash proceeds of approximately $35 million. No headcount associated with the divestiture disclosed.
2005-06-30divestiture_reductioncompleted2005-042005-06-30United StatesNon-regulated — Biomass facilityother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Biomass facility sale completed in Q2 2005. No headcount associated with the divestiture disclosed.
2005-06-30divestiture_reductioncompleted2005-072005-07-31United States (Wisconsin)Domestic utility — WPL Kewaunee Nuclear Power Plant interestother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WPL completed sale of its interest in Kewaunee to Dominion Resources subsidiary in July 2005 (subsequent event). WPL entered into long-term purchased power agreement. No headcount disclosed.
2005-06-30divestiture_reductionannounced2005-072006-03-31United States (Iowa)Domestic utility — IPL 70% interest in Duane Arnold Energy Centerother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPL signed definitive agreement in July 2005 to sell 70% interest in DAEC to FPL Energy for approximately $380 million (subsequent event). Expected completion by Q1 2006 pending regulatory approvals. No headcount disclosed.
2005-06-30divestiture_reductionannounced2005-072006-06-30ChinaNon-regulated — International (China generating facilities)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Alliant Energy announced intention in July 2005 to divest China investments (carrying value approximately $100 million at June 30, 2005). Expected completion no later than June 2006. No headcount disclosed.
2005-06-30divestiture_reductionannounced2005-072006-12-31MexicoNon-regulated — International (LDMU resort development)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Alliant Energy announced intention in July 2005 to divest Mexico investment (LDMU, carrying value approximately $85 million at June 30, 2005). Expected completion by end of 2006. No headcount disclosed.
2005-06-30restructuringcompleted2005-05United StatesCorporate and operations supportUSD 2 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Alliant Energy eliminated certain corporate and operations support positions in Q2 2005. Total special termination benefits costs recognized were $2.4 million ($0.6M pension, $1.8M other postretirement). IPL incurred $0.7M ($0.1M pension, $0.6M other) and WPL incurred $1.7M ($0.5M pension, $1.2M other). Employee counts not disclosed.
2004-12-31divestiture_reductioncompleted2004-07Non-regulated — Other (gas marketing, NG Energy Trading, LLC)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Intention to divest announced July 2004; sale completed during second half of 2004 (Note 16 lists disposal date as third quarter of 2004). Employee headcount transferred not disclosed.
2004-12-31divestiture_reductioncompleted2004-07Non-regulated — Other (energy management services)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Intention to divest announced July 2004; sale completed during second half of 2004 (Note 16 lists disposal date as fourth quarter of 2004). Employee headcount transferred not disclosed.
2004-12-31divestiture_reductionin_progress2004-072005Non-regulated — Other (energy services, Cogenex Corporation and affiliates)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Classified as assets held for sale and discontinued operations at Dec. 31, 2004; net book value approx. $40 million; divestiture anticipated during the first half of 2005. Headcount not disclosed.
2004-12-31divestiture_reductionannounced2004-08IllinoisDomestic utility — Illinois electric and gas utility properties of IPL and South Beloit Water, Gas and Electric Company (WPL subsidiary)MD&A
f5-10k / GLM-5.3-flash-HTML		Net book value approx. $50–60 million at Dec. 31, 2004; did not qualify as assets held for sale at year-end; sales agreement intended in the first half of 2005, subject to regulatory approvals. Headcount not disclosed.
2004-12-31divestiture_reductionin_progressWisconsinDomestic utility — WPL 41% ownership interest in Kewaunee Nuclear Power Plantother
f5-10k / GLM-5.3-flash-HTML		Definitive sale agreement with a Dominion Resources subsidiary signed (date not disclosed); PSCW rejected the joint application in November 2004; rehearing accepted January 2005 with decision anticipated in the first half of 2005; WPL to receive approx. $90 million in cash. Headcount not disclosed.
2004-12-31divestiture_reductionannounced2004-12IowaDomestic utility — IPL 70% ownership interest in Duane Arnold Energy Centerother
f5-10k / GLM-5.3-flash-HTML		IPL and DAEC co-owners agreed to participate in a competitive auction to sell 100% of ownership interests; definitive sales agreement intended during 2005, followed by state and federal regulatory approvals. Headcount not disclosed.
2004-12-31divestiture_reductionannounced2005-012005Texas; IowaNon-regulated — Other (oil and gas gathering pipeline systems; biomass facility in Cedar Rapids, Iowa)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Announced January 2005, after fiscal year-end; combined net book value approx. $25 million at Dec. 31, 2004; expected to qualify as assets held for sale and discontinued operations in 2005. Headcount not disclosed.
2004-12-31divestiture_reductionin_progress2005WisconsinDomestic utility — WPL water utility serving Ripon, Wisconsindiscontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Only domestic utility divestiture classified as assets held for sale at Dec. 31, 2004; purchase and sale agreement with the city of Ripon finalized January 2005; transfer pending PSCW approval expected in the first half of 2005. Headcount not disclosed.
2003-12-31otherin_progress1,43816%2003WisconsinWP&L (Wisconsin Power and Light Company)Item_1_Business
f5-10k / GLM-5.3-flash-HTML		Bargaining agreement with IBEW Local 965 expired during 2003 and was not renewed; negotiations continue and the outcome is unpredictable. Affected group is WP&L's bargaining unit (1,438 per workforce table), stated as 49% of covered employees and 16% of total workforce; count and percentage are consistent with the 8,943 total within rounding.
2003-12-31otherannounced6%2004-03-112004-09Item_1_Business
f5-10k / GLM-5.3-flash-HTML		Three collective bargaining agreements scheduled to expire in September 2004, covering approximately 17% of bargaining-unit employees and 6% of total workforce; disclosed in the FY2003 Form 10-K (filed March 11, 2004). Affected entities not specified.
2003-12-31divestiture_reductioncompleted2002-112003-12-31Multiple (Australia; United States)Non-regulated businesses (Resources): oil & gas (WPC), Australian (incl. Southern Hydro), affordable housing, SmartEnergydiscontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		November 2002 program to sell or exit non-regulated businesses completed during 2003: Australian business (Q2), affordable housing (Q3), SmartEnergy (Q3), and WPC IPO in Q4 with over 94% of stock sold (~6% retained). Employee headcount transferred or removed with these dispositions is not disclosed; the disclosed sale gains/losses are divestiture results, not severance charges.
2003-12-31divestiture_reductioncompleted2002-11-302003-12-31Australia, United StatesNon-regulated businesses (Australian, affordable housing and SmartEnergy)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sales completed in Q2, Q3 and Q3 2003 respectively; headcount transferred not disclosed. Announcement date reflects November 2002 commitment to pursue sales.
2003-12-31divestiture_reductioncompleted2002-11-302003-11-30United StatesOil and gas business (Whiting Petroleum Corporation, WPC)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		IPO completed in Q4 2003, leaving Alliant Energy with a 5.76% interest; remaining interest planned for divestiture in 2004. Headcount removed not disclosed.
2003-12-31divestiture_reductionannounced2003-12-312004-09-30United States (Wisconsin)Domestic utility — Kewaunee Nuclear Power Plant (41% interest)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement signed with Dominion; expected completion fall 2004 pending PSCW and NRC approvals. Headcount impact not disclosed.
2003-12-31otherin_progress2003-12-31United States (Wisconsin)WP&L — IBEW Local 965 bargaining unitItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		WP&L's IBEW Local 965 agreement expired in 2003 and has not been renewed; represents 49% of bargaining-covered employees and 16% of total employees. Negotiations continuing; no work stoppage experienced.
2002-12-31divestiture_reductionin_progress2%2002-112003-12-31United States and AustraliaNon-regulated businesses (Resources) — oil and gas (Whiting), Australian business (incl. Southern Hydro), affordable housingdiscontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Commitment announced November 2002 to pursue sale or other exit strategies; assets classified as held for sale in Q4 2002 with results reported as discontinued operations. Affected employees remain in the 8,970 year-end headcount (Item 1: ~2% of total employees). Sales planned to be completed by year-end 2003. Subsequent event: March 2003 agreement with Meridian Energy Limited to sell the Australian investment (primarily Southern Hydro) for ~$350 million, expected to close by end of April 2003.
2002-12-31otherannounced2003-012003-12-31United StatesMass Marketing business unit / SmartEnergy subsidiarysubsequent_events
f5-10k / GLM-5.3-flash-HTML		Subsequent to fiscal year-end, Alliant Energy committed to a plan to sell SmartEnergy (an internet-based energy retailer) by year-end 2003 and is in the process of disbanding its Mass Marketing business unit. No headcount figures disclosed; SmartEnergy results remained within continuing operations.
2002-12-31otherannounced17%2002-12-312003-12-31United StatesMultiple — bargaining unit employeesItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Five bargaining agreements expire in 2003 covering ~51% of bargaining-unit employees and ~17% of total workforce; negotiations commenced but outcome unpredictable
2001-12-31othercompletedIowaDuane Arnold Energy Center (DAEC) — nuclear operationsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Non-bargaining employees of IESU and Corporate Services at DAEC, plus bargaining unit employees under two agreements, were transferred to Nuclear Management Company (NMC) in 2001; headcount not quantified
2000-12-31restructuringcompleted1671998-04-011999-12-31United StatesAdministrativeUSD 15 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Merger-related position eliminations from 1998 IES/WPLH/IPC merger; all terminated employees had left by end of 1999; no activity in FY2000
2000-12-31restructuringcompleted1671998-04-011999-12-31United StatesAdministrativeUSD 15 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Elimination of 167 positions in 1998 associated with the merger forming Alliant Energy. Bulk were administrative. All terminated employees had left the organization by Dec 31, 1999.
2000-06-30othercompleted50%United StatesAll operationsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Collective bargaining agreements covering roughly half of employees that expired in 1999 and 2000 were ratified and renewed; no other agreements expire in 2000. Affected-employee count not disclosed; percent reflects coverage of total workforce, not separations.
2000-03-31othercompletedUnited StatesAlliant Energy (collective bargaining units)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two collective bargaining agreements that expired in 1999 were ratified during Q1 2000; tentative agreements reached on three remaining expired agreements. No employee counts disclosed.
1999-12-31restructuringcompleted1671998United States (Iowa, Wisconsin, Minnesota, Illinois operations)Primarily administrative positions across the three merging utilitiesUSD 15 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Position eliminations and the $15 million separation-benefit charge occurred in 1998 following the April 21, 1998 three-way merger; most eliminated roles were duplicative administrative positions. Departures were phased — 156 had left by year-end 1998 and all 167 by December 31, 1999. Remaining severance accrual of $1.0 million at December 31, 1999 relates to executive payouts over 18-36 month terms; no new charges in 1999 (Schedule II shows $4.7 million of reserve payments). Action was first reported for FY1998; avoid double-counting across filings.
1999-12-31restructuringcompleted1671998-04-211999-12-31United StatesAdministrativeUSD 15 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Merger-related elimination of 167 positions in 1998. Bulk were administrative. All terminated employees had left the organization by Dec 31, 1999. Charge of $15 million recorded in 1998 for separation benefits.
1998-12-31restructuringin_progress1998-04-21Iowa, Wisconsin, Minnesota, IllinoisUtility subsidiaries (IESU, WP&L, IPC) and nonregulated operationsUSD 54,045 (thousands)MD&A
f5-10k / GLM-5.3-flash-HTML		Pre-tax merger-related charges recorded in 1998 following the three-way merger completed April 21, 1998; primarily employee retirements and separations, plus advisor services and name-change costs. Utilities recorded $34 million in other operation expenses mainly for retirements, separations and relocations (IESU $10.5 million; WP&L $11.2 million); nonregulated operations recorded $3 million of merger-related costs. Year-end reserve for merger-related employee separation charges was $5.7 million (Schedule II). No affected-employee count disclosed.
1998-12-31voluntary_separationcompleted1998-12Company-wide (includes IESU and WP&L)other
f5-10k / GLM-5.3-flash-HTML		December 1998 early retirement program. IEC recognized $10.3 million of SFAS 88 costs for severance and early retirement programs and $10.2 million of other-postretirement-benefit curtailment charges in 1998, which include this program. Subsidiary curtailment charges include IESU $1.2 million and WP&L $3.6 million. Participant count and program-specific charge amount not disclosed; relationship to merger-related charges in MD&A not specified.
1998-12-31voluntary_separationin_progress11998-12-041999-08-01Executive officer (agreement with IEC on behalf of itself and subsidiary Interstate Power Company)USD 238,404 (units)other
f5-10k / GLM-5.3-flash-HTML		Individual early retirement agreement dated December 4, 1998; retirement effective August 1, 1999. Includes a lump sum of $238,404 payable March 5, 1999 (subject to a condition), $5,000 on each of eleven dates from March 5 through July 23, 1999, up to $10,000 in legal fee reimbursement, and salary of $126,000 through February 18, 1999; outstanding stock options canceled.
1998-12-31voluntary_separationcompleted1998-04-21United StatesMultiple — merger-related employee retirements and separationsUSD 54 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Pre-tax merger-related charges of $54 million in 1998, primarily for employee retirements, separations, advisor fees, and name change costs. No employee count disclosed.
1998-12-31voluntary_separationcompleted1998-12-31United StatesIES Utilities Inc.USD 17 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		IESU recorded $17 million of pre-tax merger-related charges in 1998; includes $10.5 million in other operation expenses and $6.0 million in miscellaneous for employee retirements, separations, and relocations.
1998-12-31voluntary_separationcompleted1998-12-31United StatesWisconsin Power and Light CompanyUSD 17 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		WP&L recorded $17 million of pre-tax merger-related charges in 1998; includes $11.2 million in other operation expenses and $6.1 million in miscellaneous for employee retirements, separations, and relocations.
1998-12-31voluntary_separationcompleted1998-12-31United StatesIEC — early retirement programrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		IEC recognized $10.3 million of SFAS 88 costs for severance and early retirement programs in 1998, plus $10.2 million of curtailment charges for other postretirement benefits including a December 1998 early retirement program. Reserve for merger-related employee separation charges of $5.7 million at year-end (Schedule II).
1998-12-31restructuringcompleted1998-04-211998-12-31United StatesAll SegmentsUSD 54 (thousands)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Pre-tax merger-related charges of $54 million primarily for employee retirements and separations, advisor services, and name change costs. Specific headcount affected not disclosed.
1998-12-31voluntary_separationcompleted1998-12-011998-12-31United StatesAll SegmentsNotes to Consolidated Financial Statements
f5-10k / Qwen3.6-27B-Q8_0		December 1998 early retirement program recognized in pension and postretirement benefit costs.
1998-12-31voluntary_separationcompletedUnited StatesIEC consolidated (includes IESU, WP&L and IPC)USD 10 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Pre-tax SFAS 88 cost recognized in FY1998 for severance and early retirement programs; no employee counts disclosed. Related OPEB curtailment charges of $10.2 million, including a December 1998 early retirement program, are disclosed separately in the same note.
1998-09-30voluntary_separationcompleted11998-10-071999-01-01United StatesExecutive / Interstate Power Companyother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Single executive early retirement effective 1999-01-01; includes lump-sum payments of $255,000 (1999) and $210,750 (2000), SERP benefits, and cancellation of stock options.
1998-09-30othercompleted1998-07-01United States (Iowa)IES Utilities Inc. — collective bargainingother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two IESU collective bargaining agreements expired 1998-07-01; two new agreements reached effective 1998-07-01, expiring 2000-06-30. Number of employees covered described as relatively small. Eight additional agreements scheduled to expire in 1999.
1998-09-30restructuringin_progress1998-04-21United StatesEnterprise-wide (merger-related)USD 51 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Merger-related one-time pre-tax expenses of approximately $51 million YTD through 1998-09-30, primarily for employee retirements and separations, advisor fees, and name-change costs. No employee headcount affected is disclosed.
1998-09-30restructuringin_progress1998-04-21United StatesCorporate / All SegmentsUSD 6 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Merger-related expenses primarily for employee retirements and separations. $6 million pre-tax expense in Q3 1998; $51 million year-to-date. Employee count not disclosed.
1998-09-30voluntary_separationcompleted11998-10-071999-01-01IowaInterstate Power Company (IPC)USD 255 (thousands)other
f5-10q / Qwen3.6-27B-Q8_0		Early retirement of Michael R. Chase, President of IPC. Lump sum payment of $255,000 due Jan 1999. Retirement effective Jan 1, 1999.
1998-06-30restructuringin_progress1998-04-21United StatesEnterprise-wide (IEC, IESU, WP&L, IPC)USD 35 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately $35M pre-tax one-time merger-related expenses in Q2 1998, primarily for employee retirements and separations plus advisory fees. Full-year 1998 estimate is $0.43/share ($0.35/share for H1, $0.08/share expected in H2). No employee count disclosed.
1998-06-30restructuringin_progress1998-04-21United StatesEnterprise-wide (IEC, IESU, WP&L, IPC)USD 45 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately $45M pre-tax one-time merger-related expenses for six months ended June 30, 1998, primarily for employee retirements and separations plus advisory fees. No employee count disclosed. Same program as Q2 record; YTD figure.
1998-06-30restructuringcompleted1998-04-211998-06-30United StatesCorporate and Utility OperationsUSD 35 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		One-time merger-related expenses of approx $35 million pre-tax in Q2 1998, primarily for employee retirements and separations. Employee count not disclosed.
1998-06-30restructuringcompleted1998-04-211998-06-30United StatesUtility OperationsUSD 20 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Merger-related expenses incurred in Q2 1998 at utility subsidiaries, primarily for employee retirements and separations.
1998-06-30restructuringcompleted1998-04-211998-06-30United StatesIES Utilities Inc.USD 6 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Merger-related expenses at IESU in Q2 1998, primarily for employee retirements and separations.
1998-06-30restructuringcompleted1998-04-211998-06-30United StatesWisconsin Power and Light CompanyMD&A
f5-10q / Qwen3.6-27B-Q8_0		Merger-related expenses at WP&L in Q2 1998 for employee retirements and separations. Specific dollar amount not isolated from total other operation expense increase.
1998-03-31voluntary_separationin_progressWisconsinWP&L utility operationsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		WP&L recorded early retirement and employee separation expenses in Q1 1998; no employee count or charge amount disclosed.
1998-03-31restructuringin_progress1998-04-21United States (Iowa, Wisconsin, Minnesota, Illinois)Alliant Corporation (post-merger combined company)USD 78 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Merger-related costs of ~$78M include employee retirements and separations; ~$32M incurred through 1998-03-31, additional $32–37M expected in Q2 1998. No employee count disclosed.
1998-03-31voluntary_separationcompletedWisconsinWP&LMD&A
f5-10q / Qwen3.6-27B-Q8_0		Early retirement and employee separation expenses recorded in Q1 1998.
1998-03-31restructuringin_progress1998-04-21Multi-state (Iowa, Wisconsin, Minnesota, Illinois)Corporate / AlliantUSD 32 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Merger-related costs incurred through March 31, 1998, primarily for employee retirements and separations.
1997-12-31voluntary_separationcompletedWisconsinWP&L bargaining unit employeesUSD 3 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		WP&L recognized $3.0M additional operating expense in Q4 1997 for an early retirement program. Related pension expense of $1.3M and postretirement expense of $1.7M also recognized in 1997. Employee count not disclosed.
1997-12-31restructuringannounced1995-11-10United StatesMerged Company (all functions)USD 40 (millions)Item_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Upon merger consummation (expected Q2 1998), estimated $40M additional merger-related costs including employee retirements and separations. Employee count not disclosed. Merger agreement dated 1995-11-10; $22M of total $78M merger costs incurred through 1997-12-31.
1997-12-31voluntary_separationcompleted1997-10-011997-12-31WisconsinBargaining unit employeesUSD 3 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Early retirement program for eligible bargaining unit employees at WP&L in Q4 1997.
1997-09-30othercompleted1,5651996-06-14United States (Wisconsin)WP&L utility operationsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three-year collective bargaining agreement with IBEW Local 965, ratified June 14, 1996 (prior to this quarter) and disclosed in this filing's Other Events section; covers 1,565 WP&L employees, about 69% of WP&L's workforce as of 1997-09-30; base wage increases of 3.00%, 3.00% and 3.25% in contract years one through three.
1997-06-30othercompleted1,61369%1996-06-14Wisconsin, United StatesWisconsin Power and Light Company workforceother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three-year collective bargaining agreement with IBEW Local 965, effective retroactive to 1996-06-01; base wage increases of 3%, 3% and 3.25% in contract years one, two and three. Covers 1,613 employees, approximately 69% of WP&L employees as of 1997-06-30. Agreement reached before the reporting period; disclosed as an ongoing material labor event.
1997-03-31othercompleted1,61769%1996-06-14United States (Wisconsin)WP&L operations (IBEW Local 965 bargaining unit)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three-year collective bargaining agreement with IBEW Local 965, effective retroactive to 1996-06-01, with base wage increases of 3%, 3% and 3.25% in years one through three; covered 1,617 employees, about 69% of WP&L's workforce at end of 1996. Disclosed as an 'Other Events' item, not a headcount reduction.
1996-12-31divestiture_reductioncompleted1995-12-011996-01-31United StatesA&C Enercom Consultants — utility energy and marketing consultingdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of substantially all assets of A&C Enercom completed January 1996. No employee headcount associated with the divestiture is disclosed.
1996-12-31voluntary_separationcompleted1994WisconsinUtility OperationsUSD 14 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Pre-tax charge for early retirement and severance costs in 1994. Mentioned in 1996 filing for comparative context.
1996-12-31divestiture_reductioncompleted1995-121996-01Atlanta, GeorgiaNonutility (A&C Enercom)Item 1_Business
f5-10k / Qwen3.6-27B-Q8_0		Sale of substantially all assets of A&C Enercom Consultants, Inc. completed in January 1996.
1996-06-30othercompleted1,5871996-06-14United States (Wisconsin)Wisconsin Power and Light Company (utility operations)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		New three-year collective bargaining agreement with IBEW Local 965, ratified June 14, 1996; base wage increases of 3%, 3%, and 3.25% in contract years one through three, effective retroactive to June 1, 1996 (wages to May 26). Covered 1,587 employees, about 69% of WP&L's total employees.
1996-06-30othercompleted1996-06-141996-06-14WisconsinWP&LMD&A
f5-10q / Qwen3.6-27B-Q8_0		WP&L and IBEW Local 965 reached agreement on new three-year collective bargaining contract. Effective retroactive to June 1, 1996. Covers 1,587 employees.
1996-03-31otherannounced1,58769%1996-05-01United States (Wisconsin)Wisconsin Power and Light Company (WP&L)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Tentative agreement reached May 1, 1996 with IBEW Local 965 on a revised three-year contract replacing the one expiring June 1, 1996; ratification expected to begin May 20, 1996. Covers 1,587 employees (~69% of WP&L workforce). Outcome not yet predictable.
1996-03-31otherin_progress1995-11-10United States (Iowa, Illinois, Minnesota, Wisconsin)Holding company — WPL Holdings / IES Industries / Interstate Power mergerMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Merger of IES Industries and Interstate Power into WPL Holdings to form Interstate Energy Corporation; still pending shareholder and regulatory approvals. No workforce impact quantified in this filing.
1996-03-31voluntary_separationcompletedMD&A
f5-10q / Qwen3.6-27B-Q8_0		Filing references 'higher early retirement and severance expenses' in the prior year (1995) related to reengineering efforts, implying these programs were completed in the prior period. No specific headcount or charge amounts are disclosed for the current quarter.
1995-12-31divestiture_reductioncompleted1995-12-311996-01-17United States (Atlanta, Georgia)A&C Enercom Consultants, Inc. — utility energy and marketing consultingUSD 11 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		HDC committed in December 1995 to dispose of the primary operations of A&C Enercom; cash sale completed January 17, 1996. Charge shown is the $11.0 million after-tax loss on disposal (pre-tax loss on discontinuance of $7.7 million); headcount not disclosed.
1995-12-31divestiture_reductionannounced1996-01-311996-02-02United StatesHeartland Retirement Services — housing products for older adultssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell Heartland Retirement Services signed January 1996 (subsidiary listed as sold February 2, 1996); headcount not disclosed.
1995-12-31voluntary_separationcompleted19941994WisconsinUtility OperationsUSD 14 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		1994 charge for early retirement and severance costs. Discussed in 1995 filing as a non-recurring item affecting prior year comparison.
1995-12-31divestiture_reductioncompleted1995-121996-01GeorgiaNonregulated (A&C Enercom)USD 11 (millions)discontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of A&C Enercom Consultants, Inc. assets completed in January 1996. Pre-tax loss of $7.7 million, after-tax loss of $11.0 million. Employee count not explicitly disclosed.
1995-09-30restructuringin_progressUnited States (Wisconsin)Utility operations (WPL)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		MD&A attributes part of the quarter's lower other operation expense to workforce and salary reductions from WPL's reengineering efforts; no headcount, dates, or charge disclosed.
1995-09-30restructuringcompletedUSD 2 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Year-to-date 1994 operations expense included $1.5 million after-tax for severance and early retirement programs.