What changed in this filing

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Item 9A. Controls and Procedures

2022-02-18 compared with 2021-02-19 · 38 added, 52 removed, 326 unchanged (22% of the section changed)

3 unchanged sentences

There was no change in Alliant Energy’s, IPL’s and WPL’s internal control over financial reporting that occurred during the quarter ended December 31, 2021 that has materially affected, or is reasonably likely to materially affect, Alliant Energy’s, IPL’s and WPL’s internal control over financial reporting.

Alliant Energy, IPL and WPL have not experienced any material impact to their internal control over financial reporting due to the COVID-19 pandemic, and continue to monitor and assess the impact COVID-19 has on their internal controls.

Management’s Annual Report on Internal Control over Financial Reporting - The management of Alliant Energy, IPL and WPL are responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934.

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This report does not include an attestation report of IPL’s and WPL’s independent registered public accounting firm regarding its assessment of IPL’s and WPL’s internal control over financial reporting.

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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February 18, 2022

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OTHER INFORMATION

DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

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SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

ALLIANT ENERGY

Information regarding Alliant Energy’s equity compensation plans as of December 31, 2021 was as follows:

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(d) There is no limit on the number of shares of Alliant Energy’s common stock that may be held under the DCP.

The remainder of the information required by Item 12 is incorporated herein by reference to the relevant information in the 2021 Alliant Energy Proxy Statement, which will be filed with the SEC within 120 days after the end of Alliant Energy’s fiscal year.

None of IPL’s directors or executive officers own any shares of preferred stock in IPL.

Table of Cont ents

The remainder of the information required by Item 12 for Alliant Energy, and the information required by Item 12 for each of IPL and WPL, is incorporated herein by reference to the relevant information in the 2022 Alliant Energy Proxy Statement, which will be filed with the SEC within 120 days after the end of Alliant Energy’s, IPL’s and WPL’s fiscal year.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

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$1,423 100% $1,389 100% $1,111 100% $1,066 100%

IPL’s and WPL’s audit fees for 2020 and 2019 consisted of the respective fees billed for the audits of the financial statements of IPL and its subsidiary and WPL and its subsidiary, for reviews of financial statements included in Form 10-Q filings, and for services normally provided in connection with statutory and regulatory filings, such as financing transactions.

IPL’s and WPL’s audit fees for 2021 and 2020 consisted of the respective fees billed for the audits of the financial statements of IPL and its subsidiaries and WPL and its subsidiary, for reviews of financial statements included in Form 10-Q filings, and for services normally provided in connection with statutory and regulatory filings, such as financing transactions.

IPL’s and WPL’s audit fees also included their respective portion of fees for the 2021 and 2020 audits of Alliant Energy’s financial statements and effectiveness of internal controls over financial reporting.

1 unchanged sentence

IPL’s and WPL’s tax fees for 2021 and 2020 consisted of the fees billed for professional services rendered for tax compliance, tax advice and tax planning, including all services performed by the tax professional staff of affiliates of the independent registered public accounting firm, except those rendered in connection with the audit.

All other fees for 2020 and 2019 for IPL and WPL consisted of license fees for accounting research software products, and with respect to 2020, virtual seminars.

All other fees for 2021 and 2020 for IPL and WPL consisted of license fees for accounting research software products and virtual seminars.

The Audit Committee does not consider the provision of non-audit services by the independent registered public accounting firm described above to be incompatible with maintaining independence of the independent registered public accounting firm.

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EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(1) Consolidated Financial Statements - Refer to Item 8 Financial Statements and Supplementary Data.

(1) Consolidated Financial Statements - Refer to Item 8 Financial Statements and Supplementary Data for Alliant Energy’s, IPL’s and WPL’s financial statements and Reports of Independent Registered Public Accounting Firm (Public Company Accounting Oversight Board ID No.

(2) Financial Statement Schedules -

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Retained earnings 3,255 2,996

Accumulated other comprehensive income — 2

Shares in deferred compensation trust ( 12 ) ( 11 )

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Refer to accompanying Notes to Condensed Financial Statements.

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ALLIANT ENERGY CORPORATION (Parent Company Only) Year Ended December 31,

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Net change in notes receivable from and payable to affiliates ( 21 ) 201 8

Dividends from consolidated subsidiaries in excess of equity earnings 50 — —

Net cash flows used for investing activities ( 266 ) ( 228 ) ( 242 )

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Refer to accompanying Notes to Condensed Financial Statements.

ALLIANT ENERGY CORPORATION

(Parent Company Only)

ALLIANT ENERGY CORPORATION (Parent Company Only)

NOTES TO CONDENSED FINANCIAL STATEMENTS

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In the Condensed Financial Statements of Alliant Energy Corporation (Parent Company Only), investments in subsidiaries are accounted for using the equity method.

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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

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3.1a Articles of Amendment to Restated Articles of Incorporation of Alliant Energy, as amended, effective May 4, 2016 (incorporated by reference to Exhibit 3.1 to Alliant Energy’s Form 10-Q for the quarter ended March 31, 2016 (File No.

3.2 Amended and Restated Bylaws of Alliant Energy, effective October 27, 2020 (incorporated by reference to Exhibit 3.1 to Alliant Energy’s Form 8-K, filed October 29, 2020 (File No.

3.2 Amended and Restated Bylaws of Alliant Energy, effective September 23, 2021 (incorporated by reference to Exhibit 3.1 to Alliant Energy’s Form 8-K, filed September 24, 2021 (File No.

3.3 Amended and Restated Articles of Incorporation of WPL, effective May 9, 2013 (incorporated by reference to Exhibit 3.4 to WPL’s Form 8-K, filed May 13, 2013 (File No.

3.4 Amended and Restated Bylaws of WPL, effective October 27, 2020 (incorporated by reference to Exhibit 3.3 to WPL’s Form 8-K, filed October 29, 2020 (File No.

3.5 Amended and Restated Articles of Incorporation of IPL, effective May 10, 2013 (incorporated by reference to Exhibit 3.2 to IPL’s Form 8-K, filed May 13, 2013 (File No.

3.5 Amended and Restated Articles of Incorporation of IPL, effective December 20, 2021 (incorporated by reference to Exhibit 3.1 to IPL’s Form 8-K, filed December 21, 2021 (File No.

3.6 Amended and Restated Bylaws of IPL, effective October 27, 2020 (incorporated by reference to Exhibit 3.2 to IPL’s Form 8-K, filed October 29, 2020 (File No.

4.1 Five-Year Master Credit Agreement, dated as of August 16, 2017, among Alliant Energy, IPL, WPL, Wells Fargo Bank, National Association (N.A.) and the lender parties set forth therein (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed August 21, 2017 (File No.

4.1 Amended and Restated Five-Year Master Credit Agreement, effective December 17, 2021, among Alliant Energy, IPL, WPL, Wells Fargo Bank, National Association (N.A.) and the lender parties set forth therein (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed December 21, 2021 (File No.

4.2 Senior Note Indenture, dated as of September 30, 2009, between Alliant Energy and Wells Fargo Bank, N.A.

4 unchanged sentences

2 to WPL’s Registration Statement on Form S-3 (Reg.

Table of Cont ents

Exhibit Number Description

4.5a First Supplemental Indenture, dated September 16, 2021, among WPL, Wells Fargo Bank, N.A., as Original Trustee, and U.S.

, as Series Trustee (incorporated by reference to Exhibit 4.1 to WPL's Form 8-K, filed September 16, 2021 (File No.

4.6 Officers’ Certificate, dated as of July 28, 2004, creating WPL’s 6.25% Debentures due July 31, 2034 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed August 2, 2004 (File No.

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4.16 Officer’s Certificate, dated as of May 3, 2004, creating IPL’s 6.30% Senior Debentures due May 1, 2034 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed May 5, 2004 (File No.

Exhibit Number Description

4.16a Officer’s Certificate, dated as of August 2, 2004, reopening IPL’s 6.30% Senior Debentures due May 1, 2034 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed August 5, 2004 (File No.

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4.26 Officer’s Certificate, dated as of June 2, 2020, creating IPL’s 2.3% Senior Debentures due June 1, 2030 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed June 2, 2020 (File No.

4.27 Officer’s Certificate, dated as of November 19, 2021, creating IPL’s 3.1% Senior Debentures due November 30, 2051 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed November 19, 2021 (File No.

4.28 Description of Common Stock of Alliant Energy (incorporated by reference to Exhibit 4.26 to Alliant Energy’s Form 10-K for the year 2019 (File No.

4.28 Description of 5.100% Series D Cumulative Perpetual Preferred Stock of IPL (incorporated by reference to Exhibit 4.27 to Alliant Energy’s Form 10-K for the year 2019 (File No.

4.29 Form of Preferred Stock Certificate of IPL (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed March 20, 2013 (File No.

10.1 Term Loan Credit Agreement, dated as of March 3, 2020, among AEF, Alliant Energy, KeyBank N.A.

2 unchanged sentences

10.2a# Amendment to the Amended and Restated OIP (incorporated by reference to Exhibit 10.6a to Alliant Energy’s Form 10-K for the year 2018 (File No.

10.2b# Form of Performance Share Agreement pursuant to the Amended and Restated OIP, amended in 2015 (incorporated by reference to Exhibit 10.4a to Alliant Energy’s Form 10-K for the year 2015 (File No.

10.2c# Form of Performance Share Agreement pursuant to the Amended and Restated OIP, amended in 2019 (incorporated by reference to Exhibit 10.6c to Alliant Energy’s Form 10-K for the year 2018 (File No.

10.2d# Form of Restricted Stock Unit Agreement pursuant to the Amended and Restated OIP, amended in 2015 (incorporated by reference to Exhibit 10.4b to Alliant Energy’s Form 10-K for the year 2015 (File No.

10.2e# Form of Restricted Stock Unit Agreement pursuant to the Amended and Restated OIP, amended in 2019 (incorporated by reference to Exhibit 10.6e to Alliant Energy’s Form 10-K for the year 2018 (File No.

Table of Cont ents

Exhibit Number Description

10.2f# Form of Performance Restricted Stock Unit Agreement pursuant to the Amended and Restated OIP, amended in 2015 (incorporated by reference to Exhibit 10.4c to Alliant Energy’s Form 10-K for the year 2015 (File No.

10.2g# Form of Performance Restricted Stock Unit Agreement pursuant to the Amended and Restated OIP, amended in 2019 (incorporated by reference to Exhibit 10.6g to Alliant Energy’s Form 10-K for the year 2018 (File No.

10.3 Alliant Energy 2020 Omnibus Incentive Plan (incorporated by reference to Appendix A to Alliant Energy’s definitive proxy statement filed on Schedule 14A on April 9, 2020 (File No.

10.3a# Form of Performance Share Agreement pursuant to the Alliant Energy 2020 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1a to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2020 (File No.

10.3b# Form of Restricted Stock Unit Agreement pursuant to the Alliant Energy 2020 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1b to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2020 (File No.

10.3c# Form of Performance Restricted Stock Unit Agreement pursuant to the Alliant Energy 2020 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1c to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2020 (File No.

10.2b# Form of Performance Share Agreement pursuant to the Amended and Restated OIP, amended in 2019 (incorporated by reference to Exhibit 10.6c to Alliant Energy’s Form 10-K for the year 2018 (File No.

10.2c# Form of Restricted Stock Unit Agreement pursuant to the Amended and Restated OIP, amended in 2019 (incorporated by reference to Exhibit 10.6e to Alliant Energy’s Form 10-K for the year 2018 (File No.

10.2d# Form of Performance Restricted Stock Unit Agreement pursuant to the Amended and Restated OIP, amended in 2019 (incorporated by reference to Exhibit 10.6g to Alliant Energy’s Form 10-K for the year 2018 (File No.

10.3 2020 OIP (incorporated by reference to Appendix A to Alliant Energy’s definitive proxy statement filed on Schedule 14A on April 9, 2020 (File No.

10.3a# Form of Performance Share Agreement pursuant to the 2020 OIP (incorporated by reference to Exhibit 10.1a to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2020 (File No.

10.3b# Form of Restricted Stock Unit Agreement pursuant to the 2020 O I P (incorporated by reference to Exhibit 10.1b to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2020 (File No.

10.3c# Form of Performance Restricted Stock Unit Agreement pursuant to the 2020 OIP (incorporated by reference to Exhibit 10.1c to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2020 (File No.

10.3d# Form of Performance Share Agreement pursuant to the 2020 OIP, amended in 2022

10.3e# Form of Restricted Stock Unit Agreement pursuant to the 2020 OIP, amended in 2022

10.3f# Form of Performance Restricted Stock Unit Agreement (Diversity Metric) pursuant to the 2020 OIP, amended in 2022

10.3g# Form of Performance Restricted Stock Unit Agreement (Net Income Metric) pursuant to the 2020 OIP, amended in 2022

10.4# DCP, as amended and restated effective January 1, 2011 (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 8-K, filed December 14, 2010 (File No.

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10.7# Alliant Energy Excess Retirement Plan (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 10-Q for the quarter ended September 30, 2008 (File No.

Exhibit Number Description

10.7a# Amendment to the Alliant Energy Excess Retirement Plan (incorporated by reference to Exhibit 10.4 to Alliant Energy’s Form 8-K, filed December 5, 2011 (File No.

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10.9b# Amendment to the Alliant Energy Defined Contribution SRP (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 8-K, filed March 12, 2014 (File No.

10.10# Form of Key Executive Employment and Severance Agreement (KEESA), by and between Alliant Energy and each of J.H.

Gallegos, J.O.

de Leon and T.L.

Kouba (incorporated by reference to Exhibit 10.3 to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2008 (File No.

10.10a# Form of Amendment to KEESA, by and between Alliant Energy and each of J.H.

Gallegos, J.O.

de Leon and T.L.

Kouba (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 10-Q for the quarter ended September 30, 2015 (File No.

10.11# Form of Amendment Number One to KEESA, by and between Alliant Energy and each of J.H.

Gallegos, J.O.

10.10# Form of Key Executive Employment and Severance Agreement (KEESA), by and between Alliant Energy and J.O.

Larsen (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 8-K, filed October 28, 2021 (File No.

10.11# Form of KEESA, by and between Alliant Energy and each of J.H.

Gallegos, R.J.

de Leon and T.L.

Kouba (incorporated by reference to Exhibit 10.6 to Alliant Energy’s Form 8-K, filed December 5, 2011 (File No.

Kouba (incorporated by reference to Exhibit 10.2 to Alliant Energy’s Form 8-K, filed October 28, 2021 (File No.

10.12# Executive Officer Severance Benefit Plan, as amended and restated, effective October 29, 2018 (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 10-Q for the quarter ended September 30, 2018 (File No.

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101.INS Inline XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document

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Exhibit Number Description

101.SCH Inline XBRL Taxonomy Extension Schema Document

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FORM 10-K SUMMARY

Table of Cont ents

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrants have duly caused this report to be signed on their behalf by the undersigned, thereunto duly authorized on the 18th day of February 2022.

3 unchanged sentences

Larsen John O.

Chairman, President and Chief Executive Officer Chairman and Chief Executive Officer Chairman and Chief Executive Officer

Chair, President and Chief Executive Officer Chair and Chief Executive Officer Chair and Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrants and in the capacities indicated on the 18th day of February 2022.

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Larsen John O.

Chairman, President, Chief Executive Officer and Director (Principal Executive Officer) Chairman, Chief Executive Officer and Director (Principal Executive Officer) Chairman, Chief Executive Officer and Director (Principal Executive Officer)

Chair, President, Chief Executive Officer and Director (Principal Executive Officer) Chair, Chief Executive Officer and Director (Principal Executive Officer) Chair, Chief Executive Officer and Director (Principal Executive Officer)

/s/ Robert J.

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Allen, Director

Joy Falotico /s/ N.

Joy Falotico, Director N.

Joy Falotico, Director

/s/ Michael D.

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Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures