WPL Holdings, Inc.

ALLIANT

utility services in the nature of generation, production, trading, transmission, sales, marketing and distribution of water, gas, fossil fuel and electricity;construction and repair services, namely, repair and service conversion work for electric, gas, water, and steam appliances and equipment;consulting and engineering services related to the generation, production, trading, transmission, sales, marketing, distribution, purchase and consumption of gas, water, fossil fuels, and electricity;

INTERSTATE ENERGY

educational services, namely, training employees of utilities and others engaged in personal interaction with members of the purchasing public on the topics of customer service, financial service, construction and repair service, and gas, water, and electricity distribution services, all for employees of utilities and others engaged in interaction with members of the purchasing public;computer software, interactive computer programs, audio recordings, and audio-visual recordings, for training in the fields of customer service, insurance and financial services, construction and repair service, communication services, and gas, water, and electricity distribution services, all for employees of utilities and others engaged in interaction with members of the purchasing public;utility services in the nature of electricity distribution; utility services, namely transmission of electricity; transport by rail;advertising and business services, namely, advertising the products and services of others through the media of radio, telephone, and microwave networks; accounting services offered in connection with leasing contracts and appliance service contracts made by utilities;construction and repair services, namely repairing of appliances and service conversion work for gas, water, and electric utilities;financing services for equipment leasing contracts and appliance service contracts made by utilities;advertising and business services, namely advertising the products and services of others through the media of radio, telephone, and microwave networks;consulting services for gas, water, and electric utilities in the fields of advertising and business services, insurance and financial services, construction and repair services, communication services, gas, water, and electricity distribution services, and customer services;