UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 11-K
[X] ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 2005
-----------------
or
[ ] TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the transition period from ____________ to____________
Commission File Number: 1-9894
A. Full title of the plan and address of the plan, if different from
that of the issuer named below:
ALLIANT ENERGY CORPORATION 401(k) SAVINGS PLAN
B. Name of issuer of the securities held pursuant to the plan and the
address of its principal executive office:
ALLIANT ENERGY CORPORATION
4902 North Biltmore Lane
Madison, Wisconsin 53718
REQUIRED INFORMATION
The following financial statements and schedules of the Alliant Energy
Corporation 401(k) Savings Plan, prepared in accordance with the financial
reporting requirements of the Employee Retirement Income Security Act of
1974, as amended, are filed herewith.
Page 1 of 21 pages
Exhibit Index is on page 20
1
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FINANCIAL STATEMENTS AS OF DECEMBER 31, 2005 AND 2004
AND FOR THE YEAR ENDED DECEMBER 31, 2005,
SUPPLEMENTAL SCHEDULES FOR THE YEAR ENDED DECEMBER 31, 2005, AND
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
2
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
TABLE OF CONTENTS
Page No.
--------
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 4
FINANCIAL STATEMENTS
Statements of Net Assets Available for Benefits
as of December 31, 2005 and 2004 5
Statement of Changes in Net Assets Available for Benefits
for the Year Ended December 31, 2005 6
NOTES TO FINANCIAL STATEMENTS 7-12
SUPPLEMENTAL SCHEDULES
Form 5500, Schedule H, Part IV, line 4i - Schedule of Assets (Held at End of Year)
as of December 31, 2005 13-16
Form 5500, Schedule H, Part IV, line 4i - Schedule of Assets (Acquired and Disposed
of Within Year) for the Year Ended December 31, 2005 17
Form 5500, Schedule H, Part IV, line 4j - Schedule of Reportable Transactions
for the Year Ended December 31, 2005 18
SIGNATURES 19
EXHIBIT INDEX 20
Consent of Independent Registered Public Accounting Firm 21
3
Report of Independent Registered Public Accounting Firm
To the Total Compensation Committee and Participants of the Alliant Energy
Corporation 401(k) Savings Plan:
We have audited the accompanying statements of net assets available for
benefits of Alliant Energy Corporation 401(k) Savings Plan (the "Plan") as of
December 31, 2005 and 2004, and the related statement of changes in net
assets available for benefits for the year ended December 31, 2005. These
financial statements are the responsibility of the Plan's management. Our
responsibility is to express an opinion on these financial statements based
on our audits.
We conducted our audits in accordance with standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. The Plan is not
required to have, nor were we engaged to perform, an audit of its internal
control over financial reporting. Our audits included consideration of
internal control over financial reporting as a basis for designing audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the Plan's internal control
over financial reporting. Accordingly, we express no such opinion. An audit
also includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements, assessing the accounting principles
used and significant estimates made by management, as well as evaluating the
overall financial statement presentation. We believe that our audits provide
a reasonable basis for our opinion.
In our opinion, such financial statements present fairly, in all material
respects, the net assets available for benefits of the Plan as of December
31, 2005 and 2004, and the changes in net assets available for benefits for
the year ended December 31, 2005 in conformity with accounting principles
generally accepted in the United States of America.
Our audits were conducted for the purpose of forming an opinion on the basic
financial statements taken as a whole. The supplemental schedules of (1)
assets (held at end of year) as of December 31, 2005, (2) assets (acquired
and disposed of within year) for the year ended December 31, 2005, and (3)
reportable transactions for the year ended December 31, 2005, are presented
for the purpose of additional analysis and are not a required part of the
basic financial statements, but are supplementary information required by the
Department of Labor's Rules and Regulations for Reporting and Disclosure
under the Employee Retirement Income Security Act of 1974. These schedules
are the responsibility of the Plan's management. Such schedules have been
subjected to the auditing procedures applied in our audit of the basic 2005
financial statements and, in our opinion, are fairly stated in all material
respects when considered in relation to the basic financial statements taken
as a whole.
/s/ Deloitte & Touche LLP
-------------------------
Milwaukee, Wisconsin
June 28, 2006
4
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS
December 31,
2005 2004
--------------------- --------------------
Investment income receivable $1,916,893 $660,002
Contributions receivable 1,256,949 374,368
--------------------- --------------------
Total receivables 3,173,842 1,034,370
--------------------- --------------------
Investments, other than participant promissory notes (Refer to Notes 7 and 8) 487,229,569 453,499,612
Participant promissory notes 8,837,772 8,742,835
--------------------- --------------------
Total investments 496,067,341 462,242,447
--------------------- --------------------
Net assets available for benefits $499,241,183 $463,276,817
===================== ====================
The accompanying Notes to Financial Statements are an integral part of these statements.
5
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS
For the Year Ended December 31, 2005
Net assets available for benefits - beginning of year $463,276,817
Contributions:
Cash contributions from employees 26,344,221
Employer contributions:
Cash for purchase of Alliant Energy Corporation common stock 7,682,202
Cash 347,587
Rollovers from other qualified plans 507,360
Investment income:
Net appreciation in fair value of investments (Refer to Note 7) 17,319,924
Interest and dividends 16,027,496
Distributions to participants (32,264,424)
-------------------
Net assets available for benefits - end of year $499,241,183
===================
The accompanying Notes to Financial Statements are an integral part of this statement.
6
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2005
Note 1. Description of the Plan
The Alliant Energy Corporation 401(k) Savings Plan (the Plan) is a
qualified defined contribution plan under Section 401(k) of the Internal
Revenue Code (the Code), as amended, and meets the applicable requirements of
the Employee Retirement Income Security Act of 1974, as amended (ERISA). The
following brief description of the Plan is provided for general information
purposes only. More complete information regarding the Plan is provided in
the plan document and summary plan description, which have been made
available to all eligible Plan participants (participants). The Plan is
administered by the Total Compensation Committee (the Committee) and the Plan
sponsor is Alliant Energy Corporate Services, Inc. (a direct subsidiary of
Alliant Energy Corporation). The Committee reserves the right to terminate,
amend or modify the Plan if future conditions warrant such action.
Any regular employee of Alliant Energy Corporation and its participating
subsidiaries (the Company) age 18 and over may participate in the Plan.
Regular full-time employees and regular part-time employees customarily
scheduled to work at least half-time may participate immediately following 30
days of service. Part-time employees customarily scheduled to work less than
half-time may participate after 12 months of service during which he or she
has earned at least 1,000 paid hours.
An Employee Stock Ownership Plan (ESOP) is in place within the Plan.
Under these provisions, participants have the option to elect to receive cash
for any dividends paid on Company common stock within the Plan or to have the
dividends reinvested in additional shares based on the current market price.
Also, the Company is eligible for the dividend deduction provisions of
Section 404(k) of the Code for Company common stock held in the ESOP.
The Company provides matching contributions for amounts contributed by
participants to the Plan. Other than the exceptions noted below, Company
match information and employee contribution limits for 2005 were as follows:
Company match for each $1 contributed $0.50
Maximum amount of Company match as a percentage of each respective
participant's eligible compensation 3%
Eligible employee annual contribution limit as
a percentage of compensation 50%
Maximum annual contribution limit* $14,000
*Participants who were at least age 50 by Dec. 31, 2005 were eligible to
make additional catch-up contributions of up to $4,000 in 2005. These
additional catch-up contributions were not eligible for any Company match.
Company contributions for Alliant Energy Resources, Inc. (Resources) and
Cedar Rapids and Iowa City Railway Company (CRANDIC) employees are calculated
based on a percentage of base pay, without overtime or incentive pay, and
there is a "basic" Company contribution equal to 4% and 2%, respectively, of
base pay.
Resources and CRANDIC employees may be eligible for a "discretionary"
Company contribution of $0.50 for every $1 contributed up to a maximum of the
first 6% of pay in addition to the "basic" Company contribution. The
"discretionary" contribution for both Resources and CRANDIC employees is based
on achieving specified goals and is typically determined and paid during the
first quarter of the following year. The "discretionary" Company
contributions for 2005 and 2004 were $198,808 and $374,368, respectively.
An "additional" Company contribution is allocated to the accounts of
active participants, except for Resources and CRANDIC employees, as of the
last day of the Plan year, who contributed at least 6% of compensation during
the Plan year and did not receive a Company matching contribution equal to 3%
of compensation. The amount of the "additional" Company contribution is the
difference between 3% of compensation during the Plan year and the amount of
Company matching contributions previously received during the Plan year.
7
Beginning Jan. 1, 2006, the Company began making changes to the Plan for
newly hired non-bargaining employees and all Resources and CRANDIC
employees. For all other non-bargaining employees, the following changes
will go into effect on Aug. 1, 2008. The changes include the Company
matching $0.50 for each $1 contributed up to the first 8% of each respective
participant's eligible compensation. In addition, the Company provides a
"cash contribution" into each active employees' 401(k) account each pay
period based on a percentage of base pay as follows:
Company Cash
Age plus Years of Service Contribution
------------------------- --------------
49 or less 4%
50 - 69 5%
70+ 6%
Company contributions are invested in the Alliant Energy Corporation
Common Stock Fund, except for Company "basic" contributions for Resources and
CRANDIC employees and beginning Jan. 1, 2006, the "cash contribution" for
newly hired non-bargaining employees and all Resources and CRANDIC
employees. These exceptions are invested at each participant's discretion.
Participants are immediately vested in their respective employee and
employer contributions.
Contributions under the Plan are held and invested, until distribution,
in a Trust Fund maintained by Ameriprise Trust Company (the Trustee),
formerly known as (f/k/a) American Express Trust Company, a division of
Ameriprise Financial Services, Inc.
Participants may subsequently redesignate the distribution of future
contributions or transfer existing balances between investment funds on a
daily basis, subject to the limits set forth in the Plan. As previously
described, Company matching contributions invested in the Alliant Energy
Corporation Company Stock Fund may not be transferred to any other investment
fund. However, Company matching contributions may be transferred by certain
participants during the 30-day period immediately prior to retirement and
participants age 55 with 10 years of service are eligible to diversify up to
100% of their ESOP account to one or more of the investment options.
The Plan has provisions under which participants who are active
employees may take loans up to the lesser of $50,000 or 50% of their total
account balance (a $1,000 minimum loan amount and a maximum of three loans
for each participant also apply). The Committee determines the loan interest
rate pursuant to the Plan. Interest rates on participant loans ranged from
5.0% to 10.5% at both Dec. 31, 2005 and 2004. Principal and interest are
repaid bi-weekly through employee payroll deductions.
Note 2. Summary of Significant Accounting Policies
(a) Basis of Accounting - The financial statements have been prepared in
accordance with accounting principles generally accepted in the United States
of America (GAAP).
(b) Valuation of Investments and Income Recognition - All Guaranteed
Investment Contracts (GIC's) held by the Plan are fully benefit responsive
and are valued at contract value, which represents contributions made under
the contract, plus interest at the contract rate (less funds used to pay Plan
benefits). The carrying value of all GIC investments was $38,204,962 and
$35,339,962 at Dec. 31, 2005 and 2004, respectively. The approximate fair
value of these investments was $46,887,620 and $43,639,028 at Dec. 31, 2005
and 2004, respectively, based on the discounted cash flows valuation method.
Under the terms of the GIC's, the weighted average crediting interest rate
was 4.33% and 5.00% on Dec. 31, 2005 and 2004, respectively, and is reset
quarterly for all contracts. The GIC's earned an average rate of 4.86% and
4.80% in 2005 and 2004, respectively. Participant loans are carried at unpaid
principal balances due. All other Plan investments are carried at fair value
as determined by quoted market prices, except for the RiverSource Trust Income
Fund I, f/k/a American Express Trust Income Fund I. The RiverSource Trust
Income Fund I is a common collective trust fund, which includes investments in
fully benefit responsive GIC's and is reported at contract value, which
approximates fair value. Interest income is accrued when earned. Dividend
income is recorded on the ex-dividend date. Investment transactions are
recorded on the trade date.
8
(c) Net Appreciation in Fair Value of Investments - Net realized and
unrealized appreciation is recorded in the accompanying statement of changes
in net assets available for benefits as "Net appreciation in fair value of
investments."
(d) Payment of Benefits - Benefit payments to participants are recorded when
paid.
(e) Expenses - Investment management fees are paid from investment earnings
prior to crediting earnings to the individual participant account balances.
Most other Plan administrative expenses are absorbed by the Company.
Expenses incurred in maintaining Self-Managed Brokerage Accounts are the
responsibility of the respective Plan participants.
(f) Use of Estimates - The preparation of financial statements in conformity
with GAAP requires the Plan administrator to make estimates and assumptions
that affect the reported amounts of net assets available for benefits at the
date of the financial statements and the reported amounts of changes in net
assets available for benefits during the reporting period. Actual results
could differ from those estimates.
(g) Risk and Uncertainties - The Plan invests in various investments,
including common investment funds, mutual funds, common stock of the Company
and investment contracts. The Plan also offers a Self-Managed Brokerage
Account option which allows participants to invest in a wide range of mutual
funds. Investments, in general, are exposed to various risks, such as
interest rate, credit, and overall market volatility. Due to the level of
risk associated with certain investments, it is reasonably possible that
changes in the values of certain investments will occur in the near term and
that such changes could materially affect the amounts reported in the
financial statements.
(h) Reclassifications - Certain prior period amounts have been reclassified
on a basis consistent with the current year presentation.
Note 3. Tax Status
The Internal Revenue Service has determined and informed the Company by
a letter dated Aug. 25, 2003, that the Plan and related trust are designed in
accordance with the applicable sections of the Code. The Plan has been
amended since receiving the determination letter. However, the Committee and
the Plan's tax counsel believe that the Plan is designed and is currently
being operated in compliance with the applicable requirement of the Code.
Note 4. Plan Termination Provisions
Upon termination of the Plan in its entirety, each participant is
entitled to receive, in accordance with the terms of the Plan, the entire
balance in their account. The Company has no intention to terminate the Plan.
9
Note 5. Withdrawals and Distributions
Withdrawals from participants' account balances are allowed when
participants who are actively employed reach age 70-1/2 (or age 59-1/2 for
certain participants). Withdrawals are also allowed due to special
"hardship" circumstances. Distributions from the Plan will be made upon
termination of employment (by retirement, death, disability or otherwise) if
the participant's account balance is less than $5,000. If a withdrawing
participant's account balance exceeds $1,000 but is less than $5,000, and
the participant does not make an election to either have the account paid as a
direct rollover or as a cash payment, the distribution will be paid as a
direct rollover to an individual retirement account established at the
Trustee. If a withdrawing participant's account balance exceeds $5,000,
the participant may elect to defer payment until he or she is age 70-1/2.
Distributions can be either in the form of a lump sum or substantially equal
annual installments. The unpaid portion of all loans made to the
participant, including accrued interest, will be deducted from the amount of
the participant account to be distributed. Distributions payable to
participants at Dec. 31, 2005 and 2004 were $59,982 and $25,656,
respectively. Distributions payable are not included within net assets
available for benefits in the accompanying financial statements, however, they
are recorded as liabilities in the Plan's Form 5500 (refer to Note 10).
Note 6. Derivative Financial Instruments
The Plan did not invest in any material derivative financial instruments
during 2005 and 2004.
Note 7. Other Investment Information
Investments held which were greater than 5% of the Plan's net assets
available for benefits as of Dec. 31 were as follows:
2005 2004
----------------- ------------------
Alliant Energy Corporation Common Stock* $107,427,885 $108,063,758
(non-participant directed: $68,338,101 (2,437,165 shares) and
$63,508,962 (2,220,593 shares), respectively)
(participant directed: $39,089,784 (1,394,072 shares) and $44,554,796
(1,557,860 shares), respectively)
American Funds Growth Fund of America, 2,660,335 and 2,572,065
shares, respectively 82,097,953 70,423,142
RiverSource Trust Equity Index Fund III*, f/k/a American Express
Trust Equity Index Fund III, 2,209,051 and 2,340,750 shares, respectively 76,095,171 76,942,777
Dodge & Cox Stock Fund, 300,943 and 196,080 shares, respectively 41,295,339 25,533,595
American Funds EuroPacific Growth Fund, 741,088 and 526,727
shares, respectively 30,110,419 18,572,401
PIMCO Total Return Fund, 2,780,718 and 1,941,165 shares, respectively 29,197,536 20,712,227
Brown Capital Management Small Company Fund, 24,349 and 822,599
shares, respectively 760,668 24,513,456
RiverSource Trust Long-Term Horizon (65:35) Fund*, f/k/a American
Express Trust Long-Term Horizon (65:35) Fund, 0 and
2,660,902 shares, respectively -- 33,931,822
* Represents party known to be a party-in-interest to the Plan.
10
During 2005, the Plan's investments, including gains and losses on
investments acquired and disposed of, as well as held during the year,
appreciated (depreciated) in value as follows:
American Funds Growth Fund of America $9,322,356
American Funds EuroPacific Growth Fund 3,749,899
RiverSource Trust Equity Index Fund III*, f/k/a American Express Trust
Equity Index Fund III 3,644,444
Dodge & Cox Stock Fund 2,120,745
State Street Global Advisors S&P Midcap Index Fund 1,314,412
Brown Capital Management Small Company Fund 908,832
Dreyfus Premier Emerging Markets Fund 799,408
RiverSource Trust Income Fund I*, f/k/a American Express Trust
Income Fund I 406,206
Evergreen Small Cap Value Fund 288,397
RiverSource Trust Bond Index Fund II*, f/k/a American Express Trust
Bond Index Fund II 181,115
Self-Managed Brokerage Accounts 8,768
RiverSource Trust Short-Term Horizon (25:75) Fund*, f/k/a American
Express Trust Short-Term Horizon (25:75) Fund (3,470)
RiverSource Trust Long-Term Horizon (80:20) Fund*, f/k/a American
Express Trust Long-Term Horizon (80:20) Fund (32,912)
PIMCO Total Return Fund (428,885)
RiverSource Trust Long-Term Horizon (65:35) Fund*, f/k/a American
Express Trust Long-Term Horizon (65:35) Fund (637,563)
Alliant Energy Corporation Common Stock* (2,022,776)
Buffalo Small Cap Fund (2,299,052)
----------------------
Net appreciation in fair value of investments $17,319,924
======================
* Represents party known to be a party-in-interest to the Plan.
Note 8. Non-Participant Directed Investments
Information about the net assets and the significant components of the
changes in net assets relating to the non-participant directed investments
was as follows:
Dec. 31,
Net assets: 2005 2004
---------------------- ----------------------
Alliant Energy Corporation Common Stock* $68,338,101 $63,508,962
RiverSource Trust Money Market Fund I*, f/k/a
American Express Trust Money Market Fund I* 987,313 993,002
Contributions receivable 378,296 374,368
Investment income receivable 5,358 697
---------------------- ----------------------
$69,709,068 $64,877,029
====================== ======================
Changes in net assets: 2005
----------------------
Employer contributions $7,682,202
Investment activity:
Investment income 2,653,378
Net depreciation in fair value of investments (1,331,372)
Transfers to participant directed investments (1,048,064)
Distributions to participants (3,124,105)
----------------------
$4,832,039
======================
* Represents party known to be a party-in-interest to the Plan.
11
Note 9. Related Party Transactions
Certain Plan investments are shares of mutual funds and common trust
funds managed by an affiliate of the Trustee and shares of common stock of
the Company. As of Dec. 31, 2005 and 2004, the Plan held 3,831,237 and
3,778,453 shares of Alliant Energy Corporation common stock with a cost basis
of $94,376,693 and $92,640,650, respectively. In 2005 and 2004, the Plan
recorded dividend income of $3,980,853 and $3,705,802, respectively, from
investments in common stock of the Company. These transactions qualify as
party-in-interest.
Note 10. Reconciliation to Form 5500
Distributions payable to participants are not included within net assets
available for benefits in the accompanying financial statements, however,
they are recorded as liabilities in the Plan's Form 5500. The following
table reconciles net assets available for benefits per the financial
statements to the Plan's Form 5500 as filed by the Company:
2005 2004
---------------- -----------------
Net assets available for benefits per financial statements $499,241,183 $463,276,817
Adjustments:
Benefits requested not yet paid (59,982) (25,656)
---------------- -----------------
Amounts reported per Form 5500 $499,181,201 $463,251,161
================ =================
The following table reconciles distributions to participants per the
financial statements to the Form 5500 as filed by the Company for 2005:
Distributions to
Participants
----------------
Amounts reported per financial statements ($32,264,424)
Adjustments:
Changes in benefits requested not yet paid (34,326)
----------------
Amounts reported per Form 5500 ($32,298,750)
================
12
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FORM 5500, SCHEDULE H, PART IV, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
AS OF DECEMBER 31, 2005
Identity of issue, borrower, Description of investment including maturity date, Current
lessor, or similar party rate of interest, collateral, par or maturity value Cost Value
-------------------------------- --------------------------------------------------------------- ---------------- -----------
Registered Investment Companies Evergreen Small Cap Value Fund, 397,516 shares $9,134,595 $9,607,957
American Funds Growth Fund of America, 2,660,335 shares 55,490,909 82,097,953
PIMCO Total Return Fund, 2,780,718 shares 29,813,794 29,197,536
Dodge & Cox Stock Fund, 300,943 shares 35,313,353 41,295,339
Brown Capital Management Small Company Fund, 24,349 shares 663,091 760,668
Dreyfus Premier Emerging Markets Fund, 604,841 shares 12,104,979 13,076,672
American Funds EuroPacific Growth Fund, 741,088 shares 24,421,136 30,110,419
Buffalo Small Cap Fund, 843,993 shares 23,739,855 21,471,186
Common/Collective Trusts RiverSource Trust Money Market Fund I*, 6,864,577 shares 6,864,577 6,864,577
RiverSource Trust Equity Index Fund III*, 2,209,051 shares 65,579,179 76,095,171
RiverSource Trust Income Fund I*, 97,652 shares 6,520,606 6,720,671
RiverSource Trust Investment Grade Bond Fund*, 562,422 shares 8,870,771 9,372,206
RiverSource Trust Bond Index Fund II*, 544,433 shares 7,751,573 7,910,067
State Street Global Advisors S&P Midcap Index Fund, 339,474 shares 9,906,546 11,541,098
Corporate Stocks: Common Alliant Energy Corporation common stock*, 3,831,237 shares 94,376,693 107,427,885
Corporate Bonds ARMT 2005 - 3 - 7A1, 5.09%, 4/25/35, par value $135,355 136,267 134,292
AMCAR 2003 - CF A3, 2.75%, 10/9/07, par value $45,164 45,868 45,079
AMCAR 2004 - AF A3, 2.18%, 7/7/08, par value $127,270 127,262 126,355
AMCAR 2005 - BM - A3, 4.05%, 1/6/10, par value $300,000 299,978 296,672
AMERICREDIT AUTOMOBILE REC., 4.87%, 12/6/10, par value $200,000 199,974 200,031
AMSI 2005 - R9 - AF3, 5.10%, 11/25/35, par value $315,000 315,000 313,622
BACM 2005 - 4 - A1, 4.43%, 7/10/45, par value $136,248 136,251 134,651
BACM 2005 - 6 - A2, 5.19%, 9/10/47, par value $175,000 175,882 175,848
BOAA 2003 - 1 - A1, 5.00%, 2/25/33, par value $101,613 102,295 100,804
BOAMS 2004 - E 2A6, 4.13%, 6/25/34, par value $150,000 148,781 144,839
BALTA 2005 - 5 - 1 A1, 4.80%, 6/25/35, par value $169,247 169,247 169,459
BSCMS 2005 - PWR9 - A1, 4.50%, 9/15/42, par value $213,647 214,181 211,058
BSCMS 2005 - T20 - A2, 5.13%, 10/12/42, par value $250,000 251,366 251,268
CDC COMMERCIAL MTGE, 5.68%, 11/15/30, par value $175,000 178,192 179,593
CDBCM 2005 - CD1 A1, 5.05%, 9/15/20, par value $247,950 248,569 248,324
CWALT 2005 - 6CB - 1A1, 7.50%, 4/25/35, par value $60,810 64,867 63,139
CWL 2005 - 10 - AF6, 4.91%, 12/25/35, par value $20,000 19,999 19,388
CWL 2005 - 17 - 1AF2, 5.36%, 12/25/35, par value $125,000 124,998 125,072
CWALT INC 2005 - 54CB, 5.50%, 11/25/35, par value $67,972 69,077 68,612
CWALT INC 2005 - 43, 5.50%, 11/25/35, par value $72,681 73,726 73,227
CARAT 2005 - 1 - A4, 4.05%, 7/15/09, par value $250,000 249,987 245,548
COAFT 2002 - B A4A, 3.32%, 4/15/09, par value $73,263 74,706 72,765
COAFT 2003 - A A3A, 1.83%, 10/15/07, par value $14,257 14,207 14,229
COAFT 2004 - A A3, 3.07%, 7/15/08, par value $100,000 99,999 99,084
CGCMT 2005 - C3 - A1, 4.39%, 5/15/43, par value $282,394 283,095 278,275
CMLTI 2005 - 5 - 1A2, 5.41%, 8/25/35, par value $296,031 297,153 295,846
CSFB 2004 - C1 A2, 3.52%, 1/15/37, par value $100,000 100,500 96,402
CSFB 2005 - C4 - A1, 4.77%, 8/15/38, par value $214,519 215,056 213,399
CSFB 2005 - 8 - 7A1, 7.00%, 9/25/35, par value $159,081 164,600 163,518
CSFB 2005 - 10 - 4A1, 6.50%, 11/25/35, par value $98,241 100,260 99,899
CSFB - 05 - 12 - SA1, 7.00%, 12/25/35, par value $150,000 155,508 155,203
FRNK 2004 - 2 - A4, 3.93%, 8/15/12, par value $175,000 173,496 171,252
GMACC 2005 - C1 - A1, 4.21%, 5/10/43, par value $94,416 94,650 92,895
GMACC 2002 - C2 - A1, 4.32%, 10/15/38, par value $115,907 117,972 115,357
13
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FORM 5500, SCHEDULE H, PART IV, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
AS OF DECEMBER 31, 2005 (Continued)
Identity of issue, borrower, Description of investment including maturity date, Current
lessor, or similar party rate of interest, collateral, par or maturity value Cost Value
-------------------------------- --------------------------------------------------------------- ------------- -----------
Corporate Bonds (continued) GMACM 2004 - HE2 - A4, 3.65%, 10/25/33, par value $95,000 91,875 91,568
GSR 2005 - AR2 - 2A1, 4.88%, 4/25/35, par value $237,103 238,363 234,429
GECMC 2005 - C3 - A2, 4.85%, 7/10/45, par value $350,000 351,746 347,461
GCCFC 2005 - GG5 - A1, 4.79%, 4/10/37, par value $247,333 247,332 246,861
HVMLT 05 - 4 3A, 5.178%, 1/19/35, par value $204,021 205,822 203,655
HVMLT 2005 - 12 - 2A1A, 5.62%, 10/19/35, par value $146,728 150,029 149,927
HERTZ VEHICLE FINANCING, 4.93%, 2/15/10, par value $150,000 149,991 149,813
HART 2003 - A A3, 2.33%, 11/15/07, par value $78,436 78,435 77,896
INDX 2005 - AR25 - A1, 5.91%, 12/25/35, par value $99,204 100,216 99,953
JPMCC 2003 - C1 - A1, 4.27%, 1/12/37, par value $197,987 195,953 192,958
JP MORGAN CHASE COMM MTGE, 4.65%, 8/15/42, par value $262,280 262,930 260,410
JPMCC 2005 - LDP4 - A1, 4.61%, 10/15/42, par value $269,958 270,820 267,616
LBUBS 2004 - C4 A2, 4.57%, 5/15/34, par value $150,000 153,697 148,310
LBUBS 2004 - C6 A2, 4.19%, 8/15/29, par value $200,000 200,996 195,406
LBUBS 2003 - C7 A2, 4.06%, 9/15/27, par value $185,000 186,356 179,709
LBUBS 2003 - C8 A2, 4.21%, 11/15/27, par value $150,000 150,744 146,994
LBUBS 2005 - C1 - A1, 4.06%, 2/15/30, par value $88,493 88,934 87,025
LBUBS 2005 - C3 - A1, 4.39%, 7/15/30, par value $201,086 202,091 199,005
LBUBS 2005 - C5 - A2, 4.88%, 9/15/30, par value $280,000 281,398 278,720
LBART 2005 - B - A3, 4.41%, 5/15/10, par value $200,000 200,000 198,187
MARM 2004 - 3 3A2, 4.42%, 4/25/34, par value $80,115 81,718 79,087
MLMI 2005 - A1 - 2A1, 4.63%, 1/25/35, par value $82,308 82,632 81,019
MLMT 2005 - CIP1 - A1, 4.63%, 5/12/10, par value $210,447 210,446 208,666
MLMT 2005 - CK1 - A1, 5.03%, 11/12/37, par value $175,000 175,434 175,901
MSC 2003 - T11 A2, 4.34%, 6/13/41, par value $250,000 243,213 244,232
MSM 2004 - 2AR 3A, 5.03%, 2/25/34, par value $142,431 145,858 140,859
POPLR 2005 - 5 - AF3, 5.09%, 11/25/35, par value $175,000 174,999 174,180
RAMC 2005 - 3 - AF3, 4.77%, 10/25/35, par value $100,000 99,998 98,938
RAMC 2005 - 4 - A3, 5.56%, 2/25/36, par value $70,000 70,000 70,000
RALI SER 2003 - QS4 ABS, 5.50%, 9/25/33, par value $68,751 70,679 68,785
RASC 2004 - KS8 AI3, 3.84%, 9/25/34, par value $125,000 124,980 123,106
RASC SER 2002 - KS1, 5.86%, 11/25/29, par value $493 525 491
SARM 2005 - 15 - 4A1, 5.53%, 7/25/35, par value $208,161 210,072 207,771
SASCO CMO 2004 - 12H, 5.53%, 4/25/34, par value $65,661 67,141 66,002
TRIAD AUTO RECEIVABLES 2005 - A, 4.05%, 3/12/10, par value $250,000 249,997 247,113
WESTO 2003 - 4 A3, 2.39%, 1/22/08, par value $42,997 42,995 42,909
WBCMT 2003 - C8 - A2, 3.89%, 11/15/35, par value $150,000 150,745 145,406
WBCMT 2005 - C19 - A1, 4.17%, 6/15/42, par value $166,464 166,460 163,399
WBCMT 2005 - C16 - A2, 4.38%, 10/15/41, par value $100,000 100,498 97,601
WBCMT 2005 - C21 - A1, 4.87%, 10/17/44, par value $220,488 221,588 220,750
WAMU 2005 - AR3 - A2, 4.65%, 3/25/35, par value $130,469 130,576 128,214
WFMBS 2005 - 5 - 3PT3, 5.50%, 5/25/35, par value $296,596 295,907 291,962
ABSA 2005 - CF A4, 4.63%, 6/6/12, par value $300,000 299,998 297,543
CS FIRST BOSTON MTGE SECURITIES, 5.10%, 8/15/38, par value $250,000 249,793 250,302
VENDEE 2003 - 2 C, 5.00%, 7/15/20, par value $76,992 79,615 76,881
WFMBS, 5.00%, 10/25/35, par value $337,553 327,252 326,055
14
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FORM 5500, SCHEDULE H, PART IV, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
AS OF DECEMBER 31, 2005 (Continued)
Identity of issue, borrower, Description of investment including maturity date, Current
lessor, or similar party rate of interest, collateral, par or maturity value Cost Value
--------------------------------- ----------------------------------------------------------------- ---------- -----------
Government and Agency Obligations FHLMC GOLD #E91326, 6.50%, 9/1/17, par value $67,063 71,045 68,902
FHLMC GOLD #E96180, 4.50%, 5/1/13, par value $108,716 112,793 106,743
FHLMC GOLD #E96579, 4.50%, 6/1/13, par value $129,693 134,495 126,561
FHLMC GOLD #E97247, 5.00%, 6/1/18, par value $104,332 106,549 103,509
FHLMC MTN, 3.525%, 12/20/07, par value $370,000 370,000 361,651
FHLMC GOLD #C66932, 6.00%, 5/1/32, par value $56,626 56,750 57,290
FHLMC GOLD #B10776, 5.00%, 11/1/13, par value $97,493 100,082 97,133
FHLB FLT RT NT, 4.73%, 9/6/07, par value $330,000 330,000 330,000
FED HOME LN BANK, 4.625%, 1/18/08, par value $540,000 539,352 539,228
FHLB, 3.00%, 5/15/06, par value $215,000 215,841 213,745
FED FARM CREDIT BANK, 2.38%, 10/2/06, par value $150,000 150,473 147,472
FEDERAL FARM CREDIT BANK, 2.13%, 7/17/06, par value $250,000 249,523 246,835
FHLMC REF NOTE, 5.13%, 10/15/08, par value $125,000 128,745 126,289
FHLMC, 4.63%, 12/19/08, par value $575,000 573,195 574,005
FHLMC (NON GOLD) ARM #782436, 4.99%, 10/1/34, par value $97,708 99,906 96,654
FNMA, 3.88%, 11/17/08, par value $350,000 349,202 342,517
FNMA BENCHMARK, 2.25%, 2/28/06, par value $145,000 143,913 144,471
FNMA, 3.00%, 3/2/07, par value $220,000 219,593 215,614
FNMA BENCHMARK, 4.50%, 10/15/08, par value $85,000 84,867 84,529
FNMA 15YR #252260, 6.00%, 3/1/10, par value $368,089 366,306 376,126
FNMA #254187, 5.00%, 12/1/08, par value $203,392 202,280 202,513
FNMA #254291, 7.00%, 4/1/17, par value $87,937 93,790 91,370
FNMA #254757, 5.00%, 3/31/13, par value $101,758 106,337 100,711
FNMA #254793, 5.00%, 7/1/33, par value $138,290 136,259 134,476
FNMA #357324, 5.00%,1/1/33, par value $334,721 322,274 325,656
FNMA #535170, 5.50%, 9/1/14, par value $103,627 106,930 104,472
FNMA #545701, 7.00%, 7/1/12, par value $88,936 95,050 90,841
FNMA #545864, 5.50%, 8/1/17, par value $171,333 173,863 172,745
FNMA #555740, 4.50%, 9/1/18, par value $215,590 211,211 210,360
FNMA #640996, 7.50%, 5/1/32, par value $61,005 65,275 63,903
FNMA #646147, 7.00%, 6/1/32, par value $177,881 186,386 186,853
FNMA #648349, 6.00%, 6/1/17, par value $69,433 72,623 71,150
FNMA #677377, 5.50%, 1/1/33, par value $358,656 355,069 356,130
FNMA 2002 - W4 A3, 5.30%, 5/25/42, par value $4,396 4,407 4,383
FHLMC 2492 - B, 5.50%, 5/15/13, par value $300,113 313,289 301,280
FNMA #200394, 5.50%, 7/25/23, par value $264,441 276,051 265,362
FHLMC 2617 HD, 7.00%, 6/15/16, par value $95,017 103,212 98,524
FNMA 2003 - 133 GB, 8.00%, 12/25/26, par value $51,426 56,351 54,620
FHLMC 2641, 6.50%, 1/15/18, par value $98,082 104,664 102,621
FNMA 2004 - W3 A14, 3.50%, 5/25/34, par value $32,312 32,413 32,186
FNMA 2004 - W3 A15, 5.00%, 5/25/34, par value $100,000 104,641 99,567
FNMA 2004 - 60 PA, 5.50%, 4/25/34, par value $135,188 139,655 135,694
FHLMC 2657 NT, 5.00%, 1/15/16, par value $136,430 141,993 136,548
FHLMC 2672 NT, 5.00%, 2/15/16, par value $185,045 192,714 185,052
FHLMC 2662 DB, 5.00%, 2/15/16, par value $139,589 145,216 139,550
FHLMC 2750 DB, 4.50%, 5/15/15, par value $150,000 153,586 148,824
FHLMC 2843 - BA, 5.00%, 1/15/18, par value $111,024 113,769 110,657
FHLMC 2907 - AG, 4.50%, 3/15/19, par value $105,334 105,301 103,378
15
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FORM 5500, SCHEDULE H, PART IV, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
AS OF DECEMBER 31, 2005 (Continued)
Identity of issue, borrower, Description of investment including maturity date, Current
lessor, or similar party rate of interest, collateral, par or maturity value Cost Value
--------------------------------- ----------------------------------------------------------------- ----------- ----------
Government and Agency Obligations FNMA #685433, 6.50%, 3/1/33, par value $108,581 114,663 111,626
(continued) FNMA #705304, 4.91%, 6/1/33, par value $151,594 153,809 149,318
FNMA #725090, 4.81%, 11/1/33, par value $127,717 127,038 123,406
FNMA #725425, 5.50%, 4/1/34, par value $311,561 306,827 309,276
FNMA ARM #725737, 4.53%, 8/1/34, par value $92,946 91,827 92,372
FNMA #725815, 6.00%, 12/1/33, par value $205,805 207,638 207,954
FNMA #735057, 4.50%, 1/1/19, par value $184,727 177,627 180,167
FNMA #735935, 5.00%, 12/1/18, par value $347,119 341,315 343,959
FNMA #741897, 5.00%, 10/1/33, par value $105,553 101,925 102,642
FNMA #763798, 5.50%, 3/1/34, par value $281,339 284,856 279,136
FNMA #764082, 4.76%, 1/1/34, par value $103,655 105,356 103,467
FNMA ARM #799769, 5.06%, 11/1/34, par value $119,384 121,772 118,632
FNMA ARM #801344, 5.07%, 10/1/34, par value $117,854 119,990 116,606
FNMA #809534, 5.07%, 2/1/35, par value $109,608 111,077 109,259
FNMA ARM #813570, 4.40%, 10/1/34, par value $82,456 82,624 81,444
FNMA ARM #826908, 5.15%, 8/1/35, par value $193,568 193,084 191,288
FNMA #844705, 5.86%,12/1/35, par value $172,595 174,267 173,872
U.S. TREASURY BOND, 6.25%, 8/15/23, par value $150,000 182,446 179,121
U.S. TREASURY BOND, 6.00%, 2/15/26, par value $590,000 689,516 695,739
U.S. TREASURY NOTE, 2.25%, 2/15/07, par value $620,000 609,934 605,202
U.S. T-NOTE, 4.13%, 5/15/15, par value $270,000 259,242 264,083
U.S. T-NOTE, 3.625%, 6/30/07, par value $940,000 931,451 929,278
U.S. TREASURY NOTE, 4.25%, 11/30/07, par value $875,000 873,045 872,436
FNMA, 4.25%, 9/15/07, par value $315,000 313,095 312,842
FNMA, 3.875%, 5/15/07, par value $425,000 420,668 420,393
FHLMC, 3.63%, 9/15/06, par value $135,000 134,678 134,028
FEDERAL HOME LOAN BANK, 4.63%, 11/21/08, par value $990,000 987,921 987,596
FNMA 2003 - W18 1A5, 4.61%, 8/25/43, par value $100,000 101,172 99,477
FNMA 2004 - W10 A23, 5.00%, 8/25/34, par value $125,000 128,770 125,184
Investment Contracts Monumental Life Insurance Company, 4.66%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 36,810
Bank of America NA, 4.93%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 2,117
Rabobank International, 4.52%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 148,187
IXIS Capital Markets, 3.84%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 164,697
JP Morgan Chase & Co., 4.23%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 38,531
UBS Warburg, 3.98%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 74,053
State Street Bank and Trust Company, 3.74%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 115,190
AIG Financial Products Corp., 4.01%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 21,772
JP Morgan Chase II, 4.59%, 12/31/50
Synthetic Guaranteed Investment Contract Wrapper - 45,413
Hartford, 5.21%, 11/15/06 2,012,562 2,012,562
Protective Life Insurance Company, 6.12%, 6/15/06 1,063,387 1,063,387
Participant-Directed
Brokerage Accounts Self-Managed Brokerage Accounts 155,068 170,867
Participant Promissory Notes* Maximum allowable loan -- $50,000
Various interest rates -- 5.0% to 10.5%
Primarily maturing within 5 years - 8,837,772
------------- -----------
$423,871,360 $496,067,341
============= ===========
* Represents party known to be a party-in-interest to the Alliant Energy Corporation 401(k) Savings Plan.
16
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FORM 5500, SCHEDULE H, PART IV, LINE 4i - SCHEDULE OF ASSETS (ACQUIRED AND DISPOSED OF WITHIN YEAR)
FOR THE YEAR ENDED DECEMBER 31, 2005
Description of investment
Identity including maturity date,
of issue, borrower, lessor, rate of interest, collateral, Cost of Proceeds of
or similar party par or maturity value Acquisitions Dispositions
---------------------------------- ------------------------------------------------------- -------------- --------------
Corporate Bonds ARMT 2005 - 3 - 7A1, 5.09%, 4/25/35 $14,744 $14,645
BACM 2005 - 4 - A1, 4.43%, 7/10/45 3,752 3,752
BALTA 2005 - 5 - 1 A1, 4.80%, 6/25/35 55,753 55,753
BSCMS 2005 - PWR9 - A1, 4.50%, 9/15/42 6,369 6,353
CDBCM 2005 - CD1 A1, 5.05%, 9/15/20 2,055 2,050
CWALT 2005 - 6CB - 1A1, 7.50%, 4/25/35 8,851 8,297
CWALT INC 2005 - 54CB, 5.50%, 11/25/35 2,061 2,028
CWALT INC 2005 - 43, 5.50%, 11/25/35 2,352 2,319
CGMCT 2005 - C3 - A1, 4.40%, 5/15/43 17,650 17,606
CMLTI 2005 - 5 - 1A2, 5.41%, 8/25/35 11,131 11,089
CSFB 2005 - C4 - A1, 4.77%, 8/15/38 10,507 10,481
CSFB 2005 - 8 - 7A1, 7.00%, 9/25/35 9,386 9,071
CSFB 2005 - 10 - 4A1, 6.50%, 11/25/35 1,795 1,759
DCAT 2005 - A A3, 3.49%, 12/8/08 99,990 99,754
GMACC 2005 - C1 - A1, 4.21%, 5/10/43 5,598 5,584
GSR 2005 - AR2 - 2A1, 4.86%, 4/25/35 35,539 35,351
GPMF 2005 - AR3 - 1A1, 4.43%, 6/25/45 100,000 99,958
GCCFC 2005 - GG5 - A1, 4.79%, 4/10/37 2,667 2,667
HVMLT 2005 - 3 - 2A1A, 4.61%, 6/19/35 125,000 124,943
HVMLT 05 - 4 3A, 5.17%, 1/19/35 21,165 20,979
HVMLT 2005 - 12 - 2A1A, 5.62%, 10/19/35 3,346 3,272
HAROT 2005 - 1 - A3, 3.53%, 10/21/08 99,989 98,703
INDX 2005 - AR25 - A1, 5.91%, 12/25/35 804 796
JPMCC 2003 - C1 - A1, 4.28%, 1/12/37 4,289 4,333
JP MORGAN CHASE COMM, 4.66%, 8/15/42 12,752 12,720
JPMCC 2005 - LDP4 - A1, 4.61%, 10/15/42 10,074 10,042
LBUBS 2005 - C1 - A1, 4.06%, 2/15/30 11,564 11,507
LBUBS 2005 - C3 - A1, 4.39%, 7/15/30 19,009 18,914
MLMI 2005 - A1 - 2A1, 4.59%, 1/25/35 17,762 17,692
MLMT 2005 - CIP1 - A1, 4.63%, 5/12/10 9,553 9,553
NAROT 2005 - A - A3, 3.54%, 10/15/08 99,998 98,625
RASC 2004 - KS9 - AII2, 4.48%, 10/25/34 30,030 30,038
SARM 2005 - 15 - 4A1, 5.53%, 7/25/35 12,168 12,058
VWALT 2004 - A - A3, 2.84%, 7/20/07 99,035 99,035
WAMU 2005 - AR2 - 2A2A, 4.75%, 1/25/45 100,000 100,013
WBCMT 2005 - C19 - A1, 4.17%, 6/15/42 13,536 13,536
WBCMT 2005 - C21 - A1, 4.87%, 10/17/44 4,535 4,512
WAMU 2005 - AR3 - A2, 4.65%, 3/25/35 15,470 15,458
WFMBS 2005 - 5 - 3PT3, 5.50%, 5/25/35 6,035 6,039
WFMBS, 5.00%, 10/25/35 1,528 1,565
17
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FORM 5500, SCHEDULE H, PART IV
LINE 4j - SCHEDULE OF REPORTABLE TRANSACTIONS
FOR THE YEAR ENDED DECEMBER 31, 2005
Identity Total Total Total Net Adjusted Net
of Party Involved and Number of Value of Number Selling Cost of Gain
Description of Assets Purchases Purchases (1) of Sales Price (1) Assets Sold (Loss)
--------------------- --------- ------------- -------- --------- ----------- -------
Single Transaction Exceeds 5% of Value:
None.
------------------------------------------------------------------------------------------------------------------------------
Series of Transactions With Same Broker Exceeds 5% of Value:
None.
------------------------------------------------------------------------------------------------------------------------------
Series of Transactions In Same Security Exceeds 5% of Value:
RiverSource Trust Money Market Fund I*, f/k/a
American Express Trust Money Market Fund I 461 $62,154,696 498 $58,838,114 $58,838,114 $ -
------------------------------------------------------------------------------------------------------------------------------
Single Transaction With One Broker Exceeds 5% of Value:
None.
------------------------------------------------------------------------------------------------------------------------------
(1) The purchase/selling price was equal to the fair value on the date of purchase/sale.
* Represents party known to be a party-in-interest to the Alliant Energy 401(k) Savings Plan.
18
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Total Compensation Committee, which administers the Plan, has duly caused
this Annual Report to be signed on its behalf by the undersigned, thereunto
duly authorized, on this 28th day of June 2006.
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
/s/ Christopher J. Lindell
----------------------------
Christopher J. Lindell
The foregoing person is the Vice President - Shared Services
of Alliant Energy Corporation and Alliant Energy Corporate
Services, Inc., and the Chairperson of the Alliant Energy
Corporation Total Compensation Committee.
19
EXHIBIT INDEX TO ANNUAL REPORT ON FORM 11-K
ALLIANT ENERGY CORPORATION
401(k) SAVINGS PLAN
FOR THE YEAR ENDED DECEMBER 31, 2005
Page Number in
Sequentially Numbered
Exhibit No. Exhibit Form 11-K
---------- ------- ---------------------
23 Consent of Independent Registered Public Accounting Firm 21
20